§ 912 — Recovery of Erroneous Refund

Illinois § 912

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 35: REVENUE
• Act 35 ILCS 5/: Illinois Income Tax Act.
• Art.: Article 9 - Procedure And Administration

Text

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.

Legislative History

(Source: P.A. 76-261.)