TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 270 HOME RULE MUNICIPAL RETAILERS' OCCUPATION TAX
SECTION 270.110 CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
Section 270.110 Claims to Recover Erroneously Paid Tax
a) Incorporation by Reference
In general, the provisions of Subpart O of the Illinois Retailers' Occupation Tax (86 Ill. Adm. Code 130) shall apply.
b) 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 a claimant or his authorized assignee to pay State or local tax liability.
(Source: Amended at 15 Ill. Reg. 3507, effective February 21, 1991)