Illinois Administrative Code
Title 86 - REVENUE
Part 950 - SECURE CHOICE SAVINGS PROGRAM ACT
Section 950.450 - Limitations
Universal Citation: 86 IL Admin Code ยง 950.450
Current through Register Vol. 48, No. 38, September 20, 2024
a) No notice of proposed assessment may be issued with respect to a calendar year after June 30 of the fourth subsequent calendar year. (Section 85(f) of the Act)
b) No claim for refund may be filed more than 1 year after the date of payment of the amount to be refunded. (Section 85(f) of the Act)
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