Home/Illinois/Statutes/Topic: GOVERNMENT/Ch. 35: REVENUE/Act 35 ILCS 5/: Illinois Income Tax Act./Art.: Article 9 - Procedure And Administration/§ 912
Illinois Statutes

§ 912 — Recovery of Erroneous Refund

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

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Legislative History

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

Nearby Sections

12
§ 910
Procedure on Denial of Claim for Refund
§ 911
Limitations on claims for refund
§ 911.1
§ 911.1
§ 911.2
Refunds withheld; tax claims of other states
§ 911.3
Refunds withheld; order of honoring requests
§ 912
Recovery of Erroneous Refund
§ 913
Access to Books and Records
§ 914
Conduct of Investigations and Hearings
§ 915
Immunity of Witnesses
§ 916
Production of Witnesses and Records
§ 917
Confidentiality and information sharing
§ 918
Place of Hearings
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