Ill. Admin. Code tit. 86 § 950.450

Current through Register Vol. 48, No. 50, December 13, 2024

Section 950.450 - Limitations

a)No notice of proposed assessment may be issued with respect to a calendar year after June 30 of the fourth subsequent calendar year. (Section 85(f) of the Act)

b)No claim for refund may be filed more than 1 year after the date of payment of the amount to be refunded. (Section 85(f) of the Act)

Ill. Admin. Code tit. 86, § 950.450

Adopted at 46 Ill. Reg. 14066, effective 7/19/2022