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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
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(235 ILCS 5/8-4) (from Ch. 43, par. 163)
Sec. 8-4.
If a person fails to file a return as required by
this Article, or
having filed an incorrect or insufficient return, fails to file a corrected
or sufficient return, as the case may require, within 10 days after the
giving of notice to him by the Department that such corrected or sufficient
return is required, the Department shall determine the amount of tax due at
any time within 3 years after the making of the earliest disposition of
alcoholic liquor included in such determination, and shall give written
notice, by means of a notice of tax liability, of such determination to
such person. Protest thereto and demand for a hearing may be made and final
assessments arrived at in accordance with Section 8-5.
(Source: P.A. 82-783.)
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