35 ILCS 5/511

Current through Public Act 103-593
Section 35 ILCS 5/511 - Authorization to pay refunds

Unless the Department is contesting an individual income tax refund due to any taxpayer, the Department shall provide the Comptroller with authorization for such refund to the taxpayer within 120 days of the date on which the return is received by the Department, as long as there are available funds from which to pay such refunds.

35 ILCS 5/511

P.A. 84-1079.