Illinois Code § 235 ILCS 5/6-10

Books and records available for investigation and control;
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maintenance. It shall be the duty of every retail licensee to make books
and records available upon reasonable notice for the purpose of
investigation and control by the Illinois Liquor Control Commission or any
local liquor control commission having jurisdiction over the licensee.
Such books and records need not be maintained on the licensed premises, but
must be maintained in the State of Illinois; however,
if access is available electronically, the books and records may be maintained
out
of state. However, all original invoices
or copies thereof covering purchases of alcoholic liquor must be retained on
the licensed premises for a period of 90 days after such purchase, unless the
Commission has granted a waiver in response to a written request in cases where
records are kept at a central business location within the State of Illinois
or in cases where books and records that are available electronically are
maintained out of state.

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