Illinois Compiled Statutes 35 ILCS 5 Illinois Income Tax Act. Section 604

    (35 ILCS 5/604) (from Ch. 120, par. 6-604)

    Sec. 604. Any payment to the Department which is made by a check or money order not payable to the Department shall, within 15 days after receipt thereof, be returned by the Department to the taxpayer who submitted such check or money order or, if the amount of payment is equal to the amount owed to the State of Illinois, the Department may deposit such check.

(Source: P.A. 86-977.)

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Last modified: February 18, 2015