(20 ILCS 2505/2505-475) (was 20 ILCS 2505/39b32)
Sec. 2505-475.
Tax record errors.
When the Department, through
its own error, has entered State
tax on its records under the wrong designation (such as recording a use tax
payment as retailers' occupation tax, or a retailers' occupation tax
payment as use tax, and so forth), the Department has the
power to correct the error on its records and to
notify the State Treasurer of the change so that the Treasurer can
make the necessary
corresponding changes in the Treasurer's records in case the
erroneous entry has been
made in those records. If the erroneous entry in the Department's
records is
due to a mistake in reporting by the taxpayer and the taxpayer agrees that
he or she has made a reporting error that should be
corrected, the Department may
correct its records accordingly and notify the State Treasurer of the
change so that the Treasurer can make the necessary corresponding
changes in the Treasurer's
records in case the erroneous entry has been made in those records.
The
Department may similarly correct (i) errors in the distribution, as between
municipalities and counties, of taxes that are imposed by
those
municipalities and counties but collected for them by the Department as
agent and (ii) errors by which State taxes are erroneously credited as
municipal or county tax or by which municipal or county taxes are
erroneously credited or recorded as State tax, giving notices to the
State Treasurer as may be necessary to enable the Treasurer to make
corresponding
corrections in the Treasurer's records.
(Source: P.A. 91-239, eff. 1-1-00.)
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