Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 405/14

(35 ILCS 405/14) (from Ch. 120, par. 405A-14)

Sec. 14.

Statute of limitations; claims for refund.

In case it appears
that the amount paid with respect to any taxable transfer is more than the
amount due under this Act, then the State Treasurer shall refund the excess
to the person entitled to the refund, provided that no amount shall be refunded
unless application for the refund is filed with the State Treasurer no later than
one year after the last date allowable under the Internal Revenue Code for
filing a claim for refund of any part of the related federal transfer tax
or, if later, within one year after the date of final determination of the
related federal transfer tax.

(Source: P.A. 86-737.)