Ill. Admin. Code tit. 86 § 230.110

Current through Register Vol. 48, No. 50, December 13, 2024

Section 230.110 - Claims to Recover Erroneously Paid Tax

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.

Ill. Admin. Code tit. 86, § 230.110

Amended at 15 Ill. Reg. 5796, effective April 9, 1991