Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 115/19

(35 ILCS 115/19) (from Ch. 120, par. 439.119)

Sec. 19.

As to any claim for credit or refund filed with the Department on
or
after
each
January 1 and July 1,
no amount of
tax or penalty or interest erroneously paid (either in total or partial
liquidation of a tax or penalty or interest under this Act) more than 3
years prior to such January 1 and July 1, respectively, shall be credited
or
refunded, except that if both the Department and taxpayer have agreed to an
extension of time to issue a notice of tax liability as provided in Section 4
of the Retailers' Occupation Tax Act, such claim may be filed at any time prior
to the expiration of the period agreed upon.  Notwithstanding any other provision of this Act to the contrary, for any period included in a claim for credit or refund for which the statute of limitations for issuing a notice of tax liability under this Act will expire less than 6 months after the date a taxpayer files the claim for credit or refund, the statute of limitations is automatically extended for 6 months from the date it would have otherwise expired. No
claim shall be allowed for any amount paid to the Department, whether paid
voluntarily or involuntarily, if paid in total or partial liquidation of an
assessment which had become final before the claim for credit or refund to
recover the amount so paid is filed with the Department, or if paid in
total or partial liquidation of a judgment or order of court.

(Source: P.A. 102-40, eff. 6-25-21.)