Illinois Compiled Statutes 35 ILCS 5 Illinois Income Tax Act. Section 911.3

    (35 ILCS 5/911.3)

    Sec. 911.3. Refunds withheld; order of honoring requests. The Department shall honor refund withholding requests in the following order:

        (1) a refund withholding request to collect an unpaid

    State tax;

        (2) a refund withholding request to collect certified

    past due child support amounts under Section 2505-650 of the Department of Revenue Law of the Civil Administrative Code of Illinois;

        (3) a refund withholding request to collect any debt

    owed to the State;

        (4) a refund withholding request made by the

    Secretary of the Treasury of the United States, or his or her delegate, to collect any tax liability arising from Title 26 of the United States Code;

        (4.5) a refund withholding request made by the

    Secretary of the Treasury of the United States, or his or her delegate, to collect any nontax debt owed to the United States as authorized under subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986;

        (4.6) a refund withholding request to collect any

    debt owed to a unit of local government, school district, or public institution of higher education collected under an intergovernmental agreement entered into under Sections 10.05 and 10.05d of the State Comptroller Act;

        (5) a refund withholding request pursuant to Section

    911.2 of this Act; and

        (6) a refund withholding request to collect certified

    past due fees owed to the Clerk of the Circuit Court as authorized under Section 2505-655 of the Department of Revenue Law of the Civil Administrative Code of Illinois.

(Source: P.A. 97-269, eff. 12-16-11 (see Section 15 of P.A. 97-632 for the effective date of changes made by P.A. 97-269); 97-632, eff. 12-16-11.)

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Last modified: February 18, 2015