Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART280. HOME RULE MUNICIPAL SERVICE OCCUPATION TAX |
§280.110. Claims to Recover Erroneously Paid Tax
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a) Incorporation by Reference
In general, the provisions of Subpart N of the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) shall apply.
b) 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 will suffice. The claim will be audited, heard, or otherwise processed as a single claim whenever possible. A single credit memorandum will 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. 6290, effective April 11, 1991)