(a) Each taxpayer shall, for each taxable year for which the tax credit provided for under this Act is claimed, maintain records of the following information: (i) contribution authorization certificates obtained under Section 25 of this Act and (ii) certificates of receipt obtained under Section 30 of this Act.
     (b) The Board and the Department may adopt rules consistent with and necessary for the implementation of this Act.

Terms Used In Illinois Compiled Statutes 35 ILCS 40/60

  • State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14

     (c) Violations of State laws or rules and complaints relating to program participation shall be referred to the Attorney General.
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