Overpayment of tax - Credit.
Municipal Code of Chicago § 3-40-220
in effect3-40-220 Overpayment of tax - Credit.
A. 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.
B. If a taxpayer under this chapter is unable to use a credit authorized by this section solely because the tax imposed by this chapter has been replaced by the tax imposed under Chapter 3-53, then the taxpayer may apply such credit against any tax due under Chapter 3-53.
(Prior code § 132-22; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 6-10-98, p. 71741; 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/0-0-0-2606811Fetched: 10/24/2026