Illinois Code § 220 ILCS 5/15-301

Records and accounts.
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(a) Each common carrier
by pipeline shall:

 
 
(1) Keep written accounts and records of its 
 
revenues, expenses, contracts, and other activities subject to regulation under this Act 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 the accounts and records available for 
 
inspection, on request, by an authorized employee of the Commission.

 
(b) Accounts and records kept under 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.

revenues, expenses, contracts, and other activities subject to regulation under this Act in accordance with regulations prescribed by the Commission;
accounts and records required by Commission regulations; and
inspection, on request, by an authorized employee of the Commission.

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