Illinois Administrative Code
Title 86 - REVENUE
Part 396 - METRO-EAST PARK AND RECREATION DISTRICT SERVICE OCCUPATION TAX
Section 396.110 - Claims to Recover Erroneously Paid Tax
Universal Citation: 86 IL Admin Code ยง 396.110
Current through Register Vol. 48, No. 38, September 20, 2024
Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction that 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 or otherwise processed as a single claim whenever possible. A single credit memorandum will be issued that may be used by the claimant or his authorized assignee to pay State or local tax liability as authorized in 86 Ill. Adm. Code 140.1505(b)(1).
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