35 ILCS 195/3-45: Books and records.

Every digital asset broker required to file a return under this Act shall keep books, records, papers, and other documents that adequately reflect digital asset business activity sold in this State, including the information used in calculating the amount of tax due. Digital asset brokers are required to maintain records as needed to determine the location of a sale pursuant to Section 3-25 of this Act. The Department may adopt rules that establish requirements, including record forms and formats, for records required to be kept and maintained by digital asset brokers.

Books, records, papers, and documents that are required by this Section to be kept shall, at all times during the usual business hours of the day, be subject to inspection by the Department or its duly authorized agents and employees. The books, records, papers, and documents for any period with respect to which the Department is authorized to issue a notice of tax liability shall be preserved until the expiration of that period.