Ill. Admin. Code tit. 86, § 424.140 – Claims and Credit Memoranda | Midpage
§ 424.140
Ill. Admin. Code tit. 86, § 424.140
Claims and Credit Memoranda
AUTHORITY: Implementing the County Cannabis Retailers' Occupation Tax Law [55 ILCS 5/5-1006.8].DEPARTMENT OF REVENUE
Cannabis retailers may file claims for credit or refund of Tax in accordance with the procedures, limitations and restrictions contained in Sections 6, 6a, 6b, 6c, and 6d of the Retailers' Occupation Tax Act.