(35 ILCS 115/17) (from Ch. 120, par. 439.117)
Sec. 17.
If it shall appear that an amount of tax or penalty or interest has
been paid in error hereunder directly to the Department by a serviceman,
whether such amount be paid through a mistake of fact or an error of law, such
serviceman may file a claim for credit or refund with the Department. If it
shall appear that an amount of tax or penalty or interest has been paid in
error to the Department hereunder by a supplier who is required or
authorized to collect and remit the Service Occupation Tax, whether such
amount be paid through a mistake of fact or an error of law, such supplier
may file a claim for credit or refund with the Department, provided that no
credit shall be allowed nor any refund made for any amount paid by any such
supplier unless it shall appear that he bore the burden of such amount and
did not shift the burden thereof to anyone else (as in the case of a
duplicated tax payment which the supplier made to the Department and did
not collect from anyone else), or unless it shall appear that he or his
legal representative has unconditionally repaid such amount to his vendee
(1) who bore the burden thereof and has not shifted such burden directly or
indirectly in any manner whatsoever; (2) who, if he has shifted such
burden, has repaid unconditionally such amount to his own vendee, and (3)
who is not entitled to receive any reimbursement therefor from any other
source than from his supplier, nor to be relieved of such burden in any
other manner whatsoever.
Any credit or refund that is allowed under this Section shall bear interest
at the rate and in the manner specified in the Uniform Penalty and Interest
Act.
Any claim filed hereunder shall be filed upon a form prescribed and
furnished by the Department. The claim shall be signed by the claimant (or
by the claimant's legal representative if the claimant shall have died or
become a person under legal disability), or by a duly
authorized agent of the claimant or his or her legal representative.
A claim for credit or refund shall be considered to have been filed with
the Department on the date upon which it is received by the Department.
Upon receipt of any claim for credit or refund filed under this Act, any
officer or employee of the Department, authorized in writing by the
Director of Revenue to acknowledge receipt of such claims on behalf of the
Department, shall execute on behalf of the Department, and shall deliver or
mail to the claimant or his or her duly authorized agent, a written receipt,
acknowledging that the claim has been filed with the Department, describing
the claim in sufficient detail to identify it and stating the date upon
which the claim was received by the Department. Such written receipt shall
be prima facie evidence that the Department received the claim described in
such receipt and shall be prima facie evidence of the date when such claim
was received by the Department. In the absence of such a written receipt,
the records of the Department as to when the claim was received by the
Department, or as to whether or not the claim was received at all by the
Department, shall be deemed to be prima facie correct upon these questions
in the event of any dispute between the claimant (or his legal
representative) and the Department concerning these questions.
In case the Department determines that the claimant is entitled to a
refund, such refund shall be made only from the Aviation Fuel Sales Tax Refund Fund or from such appropriation as may be
available for that purpose, as appropriate. If it appears unlikely that the amount available
would permit everyone having a claim allowed during the period
covered by such appropriation or from the Aviation Fuel Sales Tax Refund Fund, as appropriate, to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the payment of refunds in
hardship cases and shall define what types of cases qualify as hardship cases.
(Source: P.A. 101-10, eff. 6-5-19.)
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