Illinois Administrative Code
Title 86 - REVENUE
Part 320 - REGIONAL TRANSPORTATION AUTHORITY RETAILERS' OCCUPATION TAX
Section 320.110 - Claims to Recover Erroneously Paid Tax
Universal Citation: 86 IL Admin Code ยง 320.110
Current through Register Vol. 48, No. 12, March 22, 2024
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 shall suffice. The claim shall be audited, heard, or otherwise processed as a single claim whenever possible. A single credit memorandum shall be issued which may be used by the claimant or his authorized assignee to pay State or local tax liability.
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