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Form a Business

Overpayment of tax - Credit.

Municipal Code of Chicago § 3-40-350
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3-40-350 Overpayment of tax - Credit. If it shall appear that any amount of tax has been paid which was not due under the provisions of this ordinance, whether as a result of mistake of fact or error of law, such amount shall be credited against any tax due or to become due from the taxpayer under this ordinance; provided, that a claim for such credit shall be filed with the comptroller within one year after the erroneous payment has been made. (Prior code § 132-35; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606859Fetched: 10/24/2026

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3-40-350 | Corpus