20 ILCS 2510/2510-30

To implement the certified audit project, the Department shall have authority to adopt rules including, but not limited to: (1) The availability of the certification program required for participation in the project; (2) The requirements and basis for establishing just cause for approval or rejection of participation by taxpayers; (3) 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; (4) 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 (5) Requirements for conducting certified audits and for review of agreed-upon procedures. This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn This site is maintained for the Illinois General Assembly by the Legislative Information System, 705 Stratton Building, Springfield, Illinois 62706. Contact ILGA Webmaster ILGA.GOV 2026 ILGA.gov | All Rights Reserved | ADA | Disclaimers | Learn .fade-out { opacity: 0; transition: opacity 1.0s; /* Adjust the duration as needed */ } .cookies { position: fixed; bottom: 0; margin-bottom: 0; /* Ensure no margin at the bottom */ width: 100%; border-radius: 0; /* Remove rounded borders */ opacity: 0.98; z-index: 100; } @media (max-width: 576px) { .cookies { height: auto; /* Allow the height to adjust based on content */ padding-bottom: 80px !important; /* Add extra padding to push buttons above UserWay widget */ } } ILGA.gov is better with cookies. ILGA.gov uses cookies to ensure you get the best experience on our website. By continuing to browse ILGA.gov you consent to our use of cookies. Read About Cookies Accept & Continue document.getElementById('about-cookies-btn').addEventListener('click', function () { window.location.href = '/Cookies'; }); (function () { var button = document.querySelector("#cookieConsent button[data-cookie-string]"); button.addEventListener("click", function (event) { document.cookie = button.dataset.cookieString; var cookieContainer = document.querySelector("#cookieConsent"); cookieContainer.remove() }, false); })(); enableWordFriendlyCopy({ selector: '#copyable-content', baseUrl: 'https://ilga.gov/' }); (function () { const BASE_WIDTH = 578; const isDev = location.hostname === 'localhost' || location.hostname === 'dev.ilga.gov'; const log = (...args) => { if (isDev) { console.log(...args); } }; function applyBillScale() { log('--- applyBillScale called ---'); const host = document.querySelector('#billtextanchor .billtext-host'); const scaleEl = document.querySelector('#billtextanchor .billtext-scale'); log('host element:', host); log('scaleEl element:', scaleEl); if (!host || !scaleEl) { log('Missing host or scaleEl, exiting'); return; } const available = window.innerWidth; log('available viewport width:', available); let scale = 1; log('initial scale:', scale); if (available = 850 (desktop)'); } log('calculated scale:', scale); scaleEl.style.transformOrigin = 'top left'; scaleEl.style.transform = `scale(${scale})`; log('transform:', scaleEl.style.transform); const calculatedWidth = BASE_WIDTH * scale; scaleEl.style.width = `${calculatedWidth}px`; log('calculated width:', calculatedWidth); } log('Bill scaling script loaded. isDev =', isDev); window.addEventListener('orientationchange', () => { log('orientationchange event fired'); applyBillScale(); }); document.addEventListener('DOMContentLoaded', () => { log('DOMContentLoaded event fired'); applyBillScale(); }); })(); (function () { var s = document.createElement('script'); var h = document.querySelector('head') || document.body; s.src = 'https://acsbapp.com/apps/app/dist/js/app.js'; s.async = true; s.onload = function () { acsbJS.init({ statementLink: '', footerHtml: '', hideMobile: false, hideTrigger: false, disableBgProcess: false, language: 'en', position: 'left', leadColor: '#070D0D', triggerColor: '#03396c', triggerRadius: '50%', triggerPositionX: 'left', // Change from 'right' to 'left' triggerPositionY: 'bottom', triggerIcon: 'people', triggerSize: 'medium', triggerOffsetX: 20, triggerOffsetY: 20, mobile: { triggerSize: 'small', triggerPositionX: 'left', // Change from 'right' to 'left' triggerPositionY: 'bottom', triggerOffsetX: 10, triggerOffsetY: 10, triggerRadius: '50%' } }); }; h.appendChild(s); })(); document.addEventListener('DOMContentLoaded', function () { document.querySelectorAll('button[onclick]').forEach(button => { // Extract the href from the inline onclick const onclick = button.getAttribute('onclick'); const match = onclick.match(/location\.href\s*=\s*['"]([^'"]+)['"]/); if (!match) return; const url = match[1]; // Remove the inline onclick to prevent auto navigation button.removeAttribute('onclick'); // Add our controlled event listener button.addEventListener('click', function (e) { if (e.ctrlKey || e.metaKey) { window.open(url, '_blank'); } else { window.location.href = url; } }); }); });