{"data":{"id":"us-il/50-ilcs-355-10-45","jurisdiction":"us-il","citation":"50 ILCS 355/10-45","heading":"Rules.","body":"To implement the certified audit project, the Department shall have authority to adopt rules, including, but not limited to:\n(1) rules concerning the availability of the certification program required for participation in the project;\n(2) rules concerning the requirements and basis for establishing just cause for approval or rejection of participation by taxpayers;\n(3) rules setting forth procedures for assessment, collection, and payment of liabilities or refund of overpayments and provisions for taxpayers to obtain informal and formal review of certified audit results;\n(4) rules concerning the nature, frequency, and basis for the Department's review of certified audits conducted by qualified practitioners, including the requirements for documentation, work-paper retention and access, and reporting; and\n(5) rules setting forth requirements for conducting certified audits and for review of agreed-upon procedures.","path":["CHAPTER 50 LOCAL GOVERNMENT","Local Government Revenue Recapture Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4048\u0026ChapterID=11\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:21Z","sha256":"6f4acfd9dfed63e3df447607ec14faa90c0c9a7716e45556173579cfe61327e9","source_id":"us-il","stale":false,"prev":"us-il/50-ilcs-355-10-40","next":"us-il/50-ilcs-355-900-5"},"notice":"GroundRules: Original legal text. Not legal advice."}