(35 ILCS 510/2)
(from Ch. 120, par. 481b.2)
(a) Any person, firm, limited liability company, or corporation
which displays any device described in Section 1, to be played or operated by
the public at any place owned or leased by any such person, firm, limited
liability company, or corporation, shall before he displays such device, file
in the Office of the Department of Revenue
a form containing information regarding such device, setting
forth his name and address, with a brief description of the device to be
displayed and the premises where such device will be located, together
with such other relevant data as the Department of Revenue may require.
Such form shall be accompanied by the
required privilege tax for each device. Such privilege tax shall be paid to the
Department of Revenue
of the State of Illinois and all monies received by the Department of
Revenue under this Act shall be paid into the General Revenue Fund in
the State Treasury. The Department of Revenue shall supply and deliver
to the person, firm, limited liability company, or corporation which displays
any device described in Section 1, charges prepaid and without additional cost,
one privilege tax decal for each such device on which the
tax has been paid, stating
the year for which issued. Such privilege tax decal shall
thereupon be securely affixed
to such device.
(b) If an amount of tax, penalty, or interest has
been paid in error to the Department, the taxpayer may file a claim for credit
or refund with the Department. If it is determined that the Department must
issue a credit or refund under this Act, the Department may first apply the
amount of the credit or refund due against any amount of tax, penalty, or
interest due under this Act from the taxpayer entitled to the credit or refund.
If proceedings are pending to determine if any tax, penalty, or interest is
due under this Act from the taxpayer, the Department may withhold issuance of
the credit or refund pending the final disposition of those proceedings and may
apply that credit or refund against any amount determined to be due to the
Department as a result of those proceedings. The balance, if any, of the
credit or refund shall be paid to the taxpayer.
If no tax, penalty, or interest is due and no proceedings are pending to
determine whether the taxpayer is indebted to the Department for tax, penalty,
or interest, the credit memorandum or refund shall be issued to the taxpayer;
or, the credit memorandum may be assigned by the taxpayer, subject to
reasonable rules of the Department, to any other person who is subject to this
Act, and the amount of the credit memorandum by the Department against any tax,
penalty, or interest due or to become due under this Act from the assignee.
For any claim for credit or refund filed with the Department on or after
each July 1, no amount erroneously paid more than 3 years before that July 1,
shall be credited or refunded.
A claim for credit or refund shall be filed on a form provided by the
Department. As soon as practicable after any claim for credit or refund is
filed, the Department shall determine the amount of credit or refund to which
the claimant is entitled and shall notify the claimant of that determination.
A claim for credit or refund shall be filed with the Department on the date
it is received by the Department. Upon receipt of any claim for credit or
refund filed under this Section, an officer or employee of the Department,
authorized by the Director of Revenue to acknowledge receipt of such claims on
behalf of the Department, shall deliver or mail to the claimant or his duly
authorized agent, a written receipt, acknowledging that the claim has been
filed with the Department, describing the claim in sufficient detail to
identify it, and stating the date on which the claim was received by the
Department. The written receipt shall be prima facie evidence that the
Department received the claim described in the receipt and shall be prima facie
evidence of the date when such claim was received by the Department. In the
absence of a written receipt, the records of the Department as to whether a
claim was received, or when the claim was received by the Department, shall be
deemed to be prima facie correct in the event of any dispute between the
claimant, or his legal representative, and the Department on these issues.
Any credit or refund that is allowed under this Article shall bear interest
at the rate and in the manner specified in the Uniform Penalty and Interest
If the Department determines that the claimant is entitled to a refund, the
refund shall be made only from an appropriation to the Department for that
purpose. If the amount appropriated is insufficient to pay claimants electing
receive a cash refund, the Department by rule or regulation shall first provide
for the payment of refunds in hardship cases as defined by the Department.
(Source: P.A. 93-32, eff. 7-1-03.)