Recovery of Erroneous Refund

35 ILCS 5/912
in effect
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(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.)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.ilga.gov/legislation/ilcs/ilcs.aspFetched: 10/17/2026

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