Illinois Compiled Statutes (Tax)
35 ILCS 405/14
Statute of limitations; claims for refund
Sec. 14. Statute of limitations; claims for refund. In case it appears that the amount paid with respect to any taxable transfer is more than the amount due under this Act, then the State Treasurer shall refund the excess to the person entitled to the refund, provided that no amount shall be refunded unless application for the refund is filed with the State Treasurer no later than one year after the last date allowable under the Internal Revenue Code for filing a claim for refund of any part of the related federal transfer tax or, if later, within one year after the date of final determination of the related federal transfer tax. (Source: P.A. 86-737.)
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Nearby sections (25 sections)
- 405/2 · Definitions
- 405/3 · Illinois estate tax
- 405/4 · Illinois generation-skipping transfer tax
- 405/5 · Determination of tax situs and valuation
- 405/6 · Returns and payments
- 405/7 · Supplemental returns; refunds
- 405/8 · Penalties for failure to file tax return or to pay tax
- 405/9 · Interest
- 405/10 · Liens and Personal Liability
- 405/11 · Reimbursement
- 405/12 · Parent as natural guardian for purposes of Sections 2032A and…
- 405/13 · Collection by county treasurers; tax collection distribution…
- 405/14 · Statute of limitations; claims for refund
- 405/15 · Circuit court jurisdiction and venue
- 405/16 · Duty of Attorney General; failure to pay tax; proceedings
- 405/17 · Agreements with other states for payment of tax imposed by…
- 405/18 · Effective dates
- 640/2-1 · Short title
- 640/2-2 · Findings and intent
- 640/2-3 · Definitions
- 640/2-4 · Tax imposed
- 640/2-5 · Multistate exemption
- 640/2-6 · Sunset of exemptions, credits and deductions
- 640/2-7 · Collection of electricity excise tax
- 640/2-7.5 · Registration of delivering suppliers