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

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Last modified: February 18, 2015