35 ILCS 730/ Federal Excise Tax Refund Act.

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REVENUE
(35 ILCS 730/) Federal Excise Tax Refund Act.

35 ILCS 730/1

(35 ILCS 730/1) (from Ch. 127, par. 39d-1)

Sec. 1.

Every user who reimbursed a retailer for Illinois or municipal
or county retailers' occupation tax or paid use tax on the amount of the
Federal excise tax on manufacturers of motor vehicles when purchasing a
motor vehicle in Illinois between August 16, 1971, and December 10, 1971,
upon proving to the Department of Revenue (hereinafter called the Department)
that such user has received a refund of such Federal excise tax, may, prior
to July 1, 1976, file a claim directly with the Department to recover the
amount of such use tax or reimbursement for retailers' occupation tax or
municipal retailers' occupation tax or county retailers' occupation tax.
The Department shall prescribe the claim form and shall establish the
necessary procedures for processing such claim. After making any such
refund, if the Department finds that the retailer who collected such tax or
reimbursement therefor from the user did not remit such tax to the
Department, it shall collect the tax from such retailer. For this purpose,
all the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,
and 5j of the "Retailers' Occupation Tax Act", approved June 28, 1933, as
now or hereafter amended, shall apply to the subject matter of this Act to
the same extent as if such provisions were included herein.

(Source: P.A. 78-982.)

35 ILCS 730/1.1

(35 ILCS 730/1.1) (from Ch. 127, par. 39d-1.1)

Sec. 1.1.

Short title.

This Act may be cited as the

Federal Excise Tax Refund Act.

(Source: P.A. 86-1324.)