Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 105/21

(35 ILCS 105/21) (from Ch. 120, par. 439.21)

Sec. 21.

As to any claim for credit or refund filed with the Department on and
after January 1 but on or before June 30 of any given year, no amount of
tax or penalty or interest erroneously paid (either in total or partial
liquidation of a tax or penalty or interest under this Act) more than 3
years prior to such January 1 shall be credited or refunded, and as to any
such claim filed on and after July 1 but on or before December 31 of any
given year, no amount of tax or penalty or interest erroneously paid
(either in total or partial liquidation of a tax or penalty or interest
under this Act) more than 3 years prior to such July 1 shall be credited or
refunded.  Notwithstanding any other provision of this Act to the contrary, for any period included in a claim for credit or refund for which the statute of limitations for issuing a notice of tax liability under this Act will expire less than 6 months after the date a taxpayer files the claim for credit or refund, the statute of limitations is automatically extended for 6 months from the date it would have otherwise expired. No claim shall be allowed for any amount paid to the Department,
whether paid voluntarily or involuntarily, if paid in total or partial
liquidation of an assessment which had become final before the claim for
credit or refund to recover the amount so paid is filed with the
Department, or if paid in total or partial liquidation of a judgment or order of court.

(Source: P.A. 102-40, eff. 6-25-21.)