Illinois Administrative Code
Title 86 - REVENUE
Part 270 - HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
Section 270.110 - Claims to Recover Erroneously Paid Tax

Universal Citation: 86 IL Admin Code ยง 270.110

Current through Register Vol. 48, No. 12, March 22, 2024

a) Incorporation by Reference

In general, the provisions of Subpart O of the Illinois Retailers' Occupation Tax (86 Ill. Adm. Code 130) shall apply.

b) Claims for Multiple Taxes

If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax. A single claim for the total of all applicable taxes will suffice. The claim will be audited, heard, or otherwise processed as a single claim whenever possible. A single credit memorandum will be issued which may be used by a claimant or his authorized assignee to pay State or local tax liability.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.