{"data":{"id":"us-il/35-ilcs-5-912","jurisdiction":"us-il","citation":"35 ILCS 5/912","heading":"Recovery of Erroneous Refund.","body":"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.","path":["CHAPTER 35 REVENUE","Illinois Income Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=577\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:19Z","sha256":"988f9b6161b71277d4c59b56828035378f08eaaa37134cbace95c3cec6ef0459","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-5-911.3","next":"us-il/35-ilcs-5-913"},"notice":"GroundRules: Original legal text. Not legal advice."}