Credits and refunds.
Municipal Code of Chicago § 3-53-070
in effect3-53-070 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)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607927Fetched: 10/24/2026
