TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 330 REGIONAL TRANSPORTATION AUTHORITY SERVICE OCCUPATION TAX
SECTION 330.110 CLAIMS TO RECOVER ERRONEOUSLY PAID TAX


 

Section 330.110  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.

 

(Source:  Amended at 15 Ill. Reg. 5822, effective April 5, 1991)