Ill. Admin. Code tit. 86, § 280.110 - Claims to Recover Erroneously Paid Tax
In general, the provisions of Subpart N of the Service Occupation Tax Regulations (86 Ill. Adm. Code 140) shall apply.
If a claimant files a claim for refund on a transaction which
was subject to State and local taxes administered by the
Notes
Amended at 15 Ill. Reg. 6290, effective April 11, 1991
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