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§ 3-53-070 — Credits and refunds

Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-53-070

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3-53-070 Credits and refunds.

Notwithstanding any other provision of this Code, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, a tax imposed under this chapter unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the department. (Added Coun. J. 6-10-98, p. 71741)