Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 110/17

(35 ILCS 110/17) (from Ch. 120, par. 439.47)

Sec. 17.

If it shall appear that an amount of tax or penalty or interest has
been paid in error hereunder to the Department by a purchaser, as distinguished
from the serviceman, whether such amount be paid through a mistake of fact
or an error of law, such purchaser 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 serviceman
who is required or authorized to collect and remit the Service Use Tax,
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,
provided that no credit shall be allowed or refund made for any amount paid
by any such serviceman 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 serviceman 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 vendor, nor to be relieved of such
burden in any other manner whatsoever. If it shall appear that an amount of
tax has been paid in error hereunder by the purchaser to a serviceman, who
retained such tax as reimbursement for his tax liability on the same sale
of service under the Service Occupation Tax Act, and who paid such tax
as required by the Service Occupation Tax Act, whether such amount be
paid through a mistake of fact or an error of law, the procedure for
recovering such tax shall be that prescribed in Sections 17, 18, 19 and 20
of the Service Occupation Tax Act.

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 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 or her 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.)