Illinois · Through at least Public Act 104-790

35 ILCS 5/912: Recovery of Erroneous Refund.

Where this section sits in the code

CHAPTER 35 REVENUE
Illinois Income Tax Act.

An erroneous refund shall be considered a deficiency of tax on the date made, and shall be deemed assessed and shall be collected as provided in sections 903 and 904.

Collected 2026-09-15T04:46:19Z. Source file · JSON

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