Claims to Recover Erroneously Paid Tax

Section 630 Section 630.115  Claims to Recover Erroneously Paid Tax a)         Incorporation by Reference The provisions of Subpart O of the Retailers' Occupation Tax (86 Ill. Adm. Code 130.Subpart O) shall apply to the extent specified in Section 630.125 of this Part. b)         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 will suffice. The claim will be audited, heard, or otherwise processed as a single claim whenever possible. A single credit memorandum will be issued which may be used by the claimant or his authorized assignee to pay State or local tax liability.