Illinois Code § 760 ILCS 100/13

Books, accounts, and records.
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Every licensee and the trustee of the care funds of every licensee shall
be a resident of this State and shall keep in this State and use in its
business such books, accounts and records as will enable the Comptroller to
determine whether such licensee or trustee is complying with the provisions
of this Act and with the rules, regulations and directions made by the
Comptroller hereunder. The licensee shall keep the books,
accounts, and records at the location identified in the
license issued by the Comptroller or as otherwise agreed by
the Comptroller in writing. The books, accounts, and
records shall be accessible for review upon demand of the
Comptroller.

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