Illinois Administrative Code
Title 86 - REVENUE
Part 280 - HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
Section 280.110 - Claims to Recover Erroneously Paid Tax

Universal Citation: 86 IL Admin Code ยง 280.110

Current through Register Vol. 48, No. 38, September 20, 2024

a) Incorporation by Reference

In general, the provisions of Subpart N of the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) 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 the claimant or his authorized assignee to pay State or local tax liability.

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