Illinois Compiled Statutes
ILCS Listing
Public
Acts Search
Guide
Disclaimer
Information maintained by the Legislative
Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process.
Recent laws may not yet be included in the ILCS database, but they are found on this site as Public
Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
Guide.
Because the statute database is maintained primarily for legislative drafting purposes,
statutory changes are sometimes included in the statute database before they take effect.
If the source note at the end of a Section of the statutes includes a Public Act that has
not yet taken effect, the version of the law that is currently in effect may have already
been removed from the database and you should refer to that Public Act to see the changes
made to the current law.
35 ILCS 120/6b
(35 ILCS 120/6b) (from Ch. 120, par. 445b)
Sec. 6b.
As soon as practicable after a claim for credit or refund is filed,
the Department shall examine the same and determine the amount of credit or
refund to which the claimant or the taxpayer's legal representative, in the
event that the taxpayer has died or become incompetent, is entitled and shall,
by its Notice of Tentative Determination of Claim, notify the claimant or his
legal representative of such determination, which determination shall be prima
facie correct. Proof of such determination by the Department may be made at any
hearing before the Department or in any legal proceeding by a reproduced copy
of the Department's record relating thereto, in the name of the Department
under the certificate of the Director of Revenue. Such reproduced copy shall,
without further proof, be admitted into evidence before the Department or in
any legal proceeding and shall be prima facie proof of the correctness of the
Department's determination, as shown therein. If such claimant, or the legal
representative of a deceased or incompetent taxpayer, within 60 days after
the Department's Notice of Tentative Determination of Claim, files a
protest thereto and requests a hearing thereon, the Department shall give
notice to such claimant, or the legal representative of a deceased taxpayer,
or a taxpayer who is under legal disability of the time and place fixed for
such hearing, and shall hold a hearing in conformity with the provisions of
this Act, and pursuant thereto shall issue its Final Determination of the
amount, if any, found to be due as a result of such hearing, to such claimant,
or the legal representative of a deceased taxpayer, or a taxpayer who is under
legal disability. The Department's Final Determination may be reviewed by the
proper Circuit Court, in the same manner, within the same time, upon the same
terms and conditions and to the same extent, as provided by Section 12 of this
Act.
In any case in which there has been an erroneous refund of
tax payable under this Act, a notice of tax liability may be issued at any
time within 3 years from the making of that refund, or within 5 years from
the making of that refund if it appears that any part of the refund was
induced by fraud or the misrepresentation of a material fact. The amount
of any proposed assessment set forth in the notice shall be limited to the
amount of the erroneous refund.
(Source: P.A. 87-876; 87-879; 88-45.)
|
|
