(35 ILCS 405/11) (from Ch. 120, par. 405A-11)
Sec. 11.
Reimbursement.
If the person who pays the Illinois transfer tax arising from a
taxable transfer is entitled under the Internal Revenue Code or any other
state or federal statute or rule of law to reimbursement of a portion of
the federal transfer tax from any other person who has
received transferred property, then, unless the governing document directs
otherwise, the person who paid the Illinois transfer tax shall also be
entitled to reimbursement from that other person of a portion of the
Illinois transfer tax. The amount of reimbursement shall be determined by
multiplying the total Illinois transfer tax by a fraction, the numerator of
which shall be the gross value of the transferred property received by that
other person and having a tax situs in this State which gives rise to a
right of reimbursement of the federal transfer tax, and the denominator of
which shall be the gross value of all transferred property having a tax
situs in this State.
(Source: P.A. 86-737.)
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