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similar digital asset broker under this Act, in accordance with reasonable rules and regulations to be prescribed by the Department. If no such request is made, the digital asset broker may credit such excess payment against tax liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules and regulations prescribed by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the digital asset broker, that digital asset broker shall be liable for penalties and interest on such difference. (f) If a digital asset broker fails to sign a return within 30 days after the proper notice and demand for signature by the Department is received by the digital asset broker, the return shall be considered valid, and any amount shown to be due on the return shall be deemed assessed. Section 3-45. Books and records. Every digital asset broker required to file a return under this Act shall keep books, records, papers, and other documents that adequately reflect digital asset business activity sold in this State, including the information used in calculating the amount of tax due. Digital asset brokers are required to maintain records as needed to determine the location of a sale pursuant to Section 3-25 of this Act. The Department may adopt rules that establish requirements, including record forms and formats, for records required to be kept and maintained by SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468