35 ILCS 5/912

(35 ILCS 5/912) (from Ch. 120, par. 9-912)

Sec. 912. Recovery of Erroneous Refund.

An erroneous refund shall be considered a deficiency of tax on the date made, and shall be deemed assessed and shall be collected as provided in sections 903 and 904.

(Source: P.A. 76-261.)