Section 330.110  Claims to Recover Erroneously Paid Tax

Claims for Multiple Taxes.

If a claimant files a claim for refund on a transaction which was subject to State and local taxes administered by the Department, the claim need not be filed separately for each type of tax.  A single claim for the total of all applicable taxes shall suffice.  The claim shall be audited, heard, or otherwise processed as a single claim whenever possible.  A single credit memorandum shall be issued which may be used by the claimant or his authorized assignee to pay State or local tax liability.

(Source:  Amended at 15 Ill. Reg. 5822, effective April 5, 1991)