Ill. Admin. Code tit. 86, § 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
- § 850.101 - Overview of the Local Government Revenue Recapture Act
- § 850.105 - Nature and Scope of Certified Audit Pilot Program
- § 850.110 - Definitions
- § 850.115 - Participation in the Certified Audit Pilot Program
- § 850.120 - Third Party Requirements
- § 850.125 - Confidentiality Requirements for Third Parties
- § 850.130 - Registration of Third Parties
- § 850.135 - Qualified Practitioner Requirements
- § 850.140 - Qualified Practitioner Registration and Training
- § 850.145 - Examination
- § 850.150 - Revocation of Qualified Practitioner Registration
- § 850.155 - Notice of Engagement and Agreed-Upon Procedures
- § 850.160 - Submission and Review of the Certified Audit Report
- § 850.165 - Revocation of a Certified Audit in Progress
- § 850.170 - Withdrawal from Certified Audit Pilot Program
- § 850.175 - Extension of Audit Timeframe
- § 850.180 - A Certified Audit is Initiated by the Taxpayer but not Completed
- § 850.185 - Certified Audit Report Not Submitted Within Audit Timeframe
- § 850.190 - Independence
- § 850.195 - Penalties
- § 850.200 - Detrimental Reliance
Notes
AUTHORITY: Implementing the Local Government Revenue Recapture Act [50 ILCS 355 ] authorized by Sections 2505-25 and 2505-795 of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505/2505-25 ] and [20 ILCS 2505/2505-795 ].
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