AUTHORITY: Section 85 of the Illinois Secure Choice Savings Program Act [820 ILCS 80/85].DEPARTMENT OF REVENUE
a) No notice of proposed assessment may be issued with respect to a calendar year after June 30 of the fourth subsequent calendar year. (Section 85(f) of the Act)
b) No claim for refund may be filed more than 1 year after the date of payment of the amount to be refunded. (Section 85(f) of the Act)