Illinois Statutes
§ 604
Illinois·Topic GOVERNMENT·Ch. 35 REVENUE·Act 35 ILCS 5/ Illinois Income Tax Act.·Art. Article 6 - Payments
Any payment to the Department which is made by a check or money order not payable to the Department shall, within 15 days after receipt thereof, be returned by the Department to the taxpayer who submitted such check or money order or, if the amount of payment is equal to the amount owed to the State of Illinois, the Department may deposit such check.
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Legislative History
(Source: P.A. 86-977.)