- a) The written request for a cash refund must include the following information in addition to any other appropriate supporting documentation:
- 1) The company's name, including the company's FEIN;
- 2) The cash refund amount being requested;
3) A statement of reasons why the overpayment was generated; and
- 4) A certification of an officer of the company that the provided information in the written request is true and accurate to the best of his/her knowledge.
- b) In addition to subsection (a), a cash refund may be available if the overpayment was part of a protested payment under the State Officers and Employees Money Disposition Act [30 ILCS 230], and is allowed by the court having jurisdiction of the protest action.
- c) A cash refund will only be provided when the requirements of Section 412(1)(a) of the Code are met.
(Source: Added at 44 Ill. Reg. 3419, effective February 24, 2020)