Illinois General Assembly - Full Text of HB1137
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Full Text of HB1137  97th General Assembly




State of Illinois
2011 and 2012


Introduced 02/07/11, by Rep. Jim Watson


35 ILCS 5/909  from Ch. 120, par. 9-909

    Amends the Illinois Income Tax Act. Provides that a taxpayer may carry forward a tax refund to the following taxable year. Provides that income tax return forms shall contain appropriate explanations and spaces to enable the taxpayer to elect to carry forward their refund to the following taxable year.

LRB097 07055 HLH 47148 b






HB1137LRB097 07055 HLH 47148 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Income Tax Act is amended by
5changing Section 909 as follows:
6    (35 ILCS 5/909)  (from Ch. 120, par. 9-909)
7    Sec. 909. Credits and Refunds.
8    (a) In general. In the case of any overpayment, the
9Department may credit the amount of such overpayment, including
10any interest allowed thereon, against any liability in respect
11of the tax imposed by this Act, regardless of whether other
12collection remedies are closed to the Department on the part of
13the person who made the overpayment and shall refund any
14balance to such person. A taxpayer may carry forward an amount
15refunded under this Section to the following taxable year. The
16Department shall print, on its income tax return forms,
17appropriate explanations and spaces to enable the taxpayer to
18elect to carry forward their refund to the following taxable
20    (b) Credits against estimated tax. The Department may
21prescribe regulations providing for the crediting against the
22estimated tax for any taxable year of the amount determined by
23the taxpayer or the Department to be an overpayment of the tax



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1imposed by this Act for a preceding taxable year.
2    (c) Interest on overpayment. Interest shall be allowed and
3paid at the rate and in the manner prescribed in Section 3-2 of
4the Uniform Penalty and Interest Act upon any overpayment in
5respect of the tax imposed by this Act. For purposes of this
6subsection, no amount of tax, for any taxable year, shall be
7treated as having been paid before the date on which the tax
8return for such year was due under Section 505, without regard
9to any extension of the time for filing such return.
10    (d) Refund claim. Every claim for refund shall be filed
11with the Department in writing in such form as the Department
12may by regulations prescribe, and shall state the specific
13grounds upon which it is founded.
14    (e) Notice of denial. As soon as practicable after a claim
15for refund is filed, the Department shall examine it and either
16issue a notice of refund, abatement or credit to the claimant
17or issue a notice of denial. If the Department has failed to
18approve or deny the claim before the expiration of 6 months
19from the date the claim was filed, the claimant may
20nevertheless thereafter file with the Department a written
21protest in such form as the Department may by regulation
22prescribe. If a protest is filed, the Department shall consider
23the claim and, if the taxpayer has so requested, shall grant
24the taxpayer or the taxpayer's authorized representative a
25hearing within 6 months after the date such request is filed.
26    (f) Effect of denial. A denial of a claim for refund



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1becomes final 60 days after the date of issuance of the notice
2of such denial except for such amounts denied as to which the
3claimant has filed a protest with the Department, as provided
4by Section 910.
5    (g) An overpayment of tax shown on the face of an unsigned
6return shall be considered forfeited to the State if after
7notice and demand for signature by the Department the taxpayer
8fails to provide a signature and 3 years have passed from the
9date the return was filed. An overpayment of tax refunded to a
10taxpayer whose return was filed electronically shall be
11considered an erroneous refund under Section 912 of this Act
12if, after proper notice and demand by the Department, the
13taxpayer fails to provide a required signature document. A
14notice and demand for signature in the case of a return
15reflecting an overpayment may be made by first class mail. This
16subsection (g) shall apply to all returns filed pursuant to
17this Act since 1969.
18    (h) This amendatory Act of 1983 applies to returns and
19claims for refunds filed with the Department on and after July
201, 1983.
21(Source: P.A. 89-399, eff. 8-20-95.)