625 ILCS 5/18c-3304

Each household goods carrier, rail carrier, common carrier by pipeline, and passenger carrier shall: (1) Keep written accounts and records of its revenues, expenses, contracts, and other activities subject to regulation under this Chapter in accordance with regulations prescribed by the Commission; (2) Maintain, for a period of 3 years, copies of all accounts and records required by Commission regulations; and (3) Make such accounts and records available for inspection, on request, by any authorized employee of the Commission. Accounts and records kept pursuant to this Section shall be kept at an office in the State of Illinois unless the Commission shall have authorized maintenance at a location outside of the State.