(35 ILCS 5/511) (from Ch. 120, par. 5-511)
Sec. 511.
Unless the Department is contesting an individual income tax refund due
to any taxpayer, the Department shall provide the Comptroller with
authorization for such refund to the taxpayer within 120
days of the date on which the return is received by the Department, as long
as there are available funds from which to pay such refunds.
(Source: P.A. 84-1079.)
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