Illinois Compiled Statutes (Tax)
35 ILCS 5/906
Further Notices of Deficiency Restricted
Official textilga.gov
Sec. 906. Further Notices of Deficiency Restricted. If a protest has been filed with respect to a notice of deficiency issued by the Department with respect to a taxable year, and the decision of the Department on such protest has become final, the Department shall be barred from issuing a further or additional notice of deficiency for such taxable year, except in the case of fraud, mathematical error, a return that is not considered processable, as the term is defined in Section 3-2 of the Uniform Penalty and Interest Act, or as provided in section 905(d), (e), or (g). (Source: P.A. 89-399, eff. 8-20-95.)
Source: view the official text
Nearby sections (25 sections)
- 5/711 · Payor's Return and Payment of Tax Withheld
- 5/712 · Payor's Liability For Withheld Taxes
- 5/713 · Payor's Failure To Withhold
- 5/803 · Payment of estimated tax
- 5/804 · Failure to pay estimated tax
- 5/806 · Exemption from penalty
- 5/807 · EDGE payment
- 5/901 · Sec. 901
- 5/902 · Notice and demand
- 5/903 · Assessment
- 5/904 · Deficiencies and Overpayments
- 5/905 · Limitations on notices of deficiency
- 5/906 · Further Notices of Deficiency Restricted
- 5/907 · Waiver of Restrictions on Assessment
- 5/908 · Procedure on protest
- 5/909 · Credits and Refunds
- 5/910 · Procedure on Denial of Claim for Refund
- 5/911 · Limitations on claims for refund
- 5/911.1 · If the Department withholds any refund due under this Act…
- 5/911.2 · Refunds withheld; tax claims of other states
- 5/911.3 · Refunds withheld; order of honoring requests
- 5/912 · Recovery of Erroneous Refund
- 5/913 · Access to Books and Records
- 5/914 · Conduct of Investigations and Hearings
- 5/915 · Immunity of Witnesses