Illinois Compiled Statutes (Tax)
35 ILCS 5/912
Recovery of Erroneous Refund
Official textilga.gov
Sec. 912. Recovery of Erroneous Refund. 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. (Source: P.A. 76-261.)
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Nearby sections (25 sections)
- 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
- 5/916 · Production of Witnesses and Records
- 5/917 · Confidentiality and information sharing
- 5/918 · Place of Hearings
- 5/1001 · Failure to File Tax Returns
- 5/1002 · Failure to Pay Tax
- 5/1003 · Interest on Deficiencies
- 5/1004 · Failure to file withholding returns or annual transmittal…
- 5/1005 · Penalty for Underpayment of Tax
- 5/1006 · Frivolous Returns