Ill. Admin. Code tit. 14, § 520.1260
Books and Records
Effective Jan 11, 202246 Ill. Reg. 1817AUTHORITY: Implementing the Illinois Enterprise Zone Act [20 ILCS 655]; Section 201(f), (g) and (h) of the Illinois Income Tax Act [35 ILCS 5/201(f), (g) and (h)]; Sections 1d-1f, 1i-1j and 1o of the Retailers' Occupation Tax Act [35 ILCS 120/1d-1f, 1i-1j, and 1o]; and Sections 9-221, 9-222, and 9-222.1 of the Public Utilities Act [220 ILCS 5/9-221, 9-222 and 9-222.1]; and authorized by Section 605-95 of the Civil Administrative Code of Illinois [20 ILCS 605/605-95].DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY
- a) The records submitted in support of a certified payroll shall be considered public records and be made available in compliance with the Freedom of Information Act, excluding an employee's address, telephone number, and Social Security Number. A contractor, subcontractor, or public body may retain, in paper or electronic format, records required under this Section. [20 ILCS 655/5.5(j) and 13(d)]
b) Upon written or electronic notice, each contractor or subcontractor, within 7 business days, shall make all documents required by Section 520.1250(a)(1) available for inspection and copying at a location within the State, during its regular business hours, to the following entities:
- 1) The taxpayer in charge of the High Impact Business construction jobs project and its officers and agents;
- 2) The Director of the Department of Labor or the Director's designee; and
- 3) Federal, State, or local law enforcement agencies and prosecutors. [20 ILCS 655/5.5(j) and 13(d)]
(Source: Added at 46 Ill. Reg. 1817, effective January 11, 2022)