Ill. Admin. Code tit. 86 § 320.110

Current through Register Vol. 48, No. 17, April 26, 2024

Section 320.110 - 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 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.

Ill. Admin. Code tit. 86, § 320.110

Amended at 15 Ill. Reg. 6316, effective April 11, 1991