Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART690. SALEM CIVIC CENTER RETAILERS' OCCUPATION TAX |
§690.110. Claims to Recover Erroneously Paid Tax
Latest version.
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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.