TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 694 NON-HOME RULE MUNICIPAL SERVICE OCCUPATION TAX
SECTION 694.110 CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
Section 694.110 Claims to Recover Erroneously Paid Tax
Claims for Multiple Taxes. If a claimant files a claim for refund on a transaction that 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 that may be used by the claimant or his authorized assignee to pay State or local tax liability as authorized in 86 Ill. Adm. Code 140.1505(b)(1).