Ill. Admin. Code tit. 86, § 475.145 – Claims and Credit Memoranda | Midpage
§ 475.145
Ill. Admin. Code tit. 86, § 475.145
Claims and Credit Memoranda
AUTHORITY: Implementing the Illinois Hydraulic Fracturing Tax Act [35 ILCS 450/2-65].DEPARTMENT OF REVENUE
Operators withholding tax and filing returns and first purchasers may file claims in accordance with Sections 6, 6a and 6b of the Retailers' Occupation Tax Act.