(35 ILCS 120/6a) (from Ch. 120, par. 445a)
Sec. 6a.
Claims for credit or refund shall be prepared and filed upon forms
provided by the Department. Each claim shall state: (1) The name and
principal business address of the claimant; (2) the period covered by the
claim; (3) the total amount of credit or refund claimed, giving in detail
the net amount of taxable receipts reported each month or other return
period used by the claimant as the basis for filing returns in the period
covered by the claim; (4) the total amount of tax paid for each return
period; (5) receipts upon which tax liability is admitted for each return
period; (6) the amount of receipts on which credit or refund is claimed for
each return period; (7) the tax due for each return period as corrected;
(8) the amount of credit or refund claimed for each return period; (9)
reason or reasons why the amount, for which the claim is filed, is alleged
to have been paid in error; (10) a list of the evidence (documentary or
otherwise) which the claimant has available to establish his compliance
with Section 6 as to bearing the burden of the tax for which he seeks
credit or refund; (11) payments or parts thereof (if any) included in the
claim and paid by the claimant under protest; (12) sufficient information
to identify any suit which involves this Act, and to which the claimant is
a party, and (13) such other information as the Department may reasonably
require. Where the claimant is a corporation or limited liability company,
the claim filed on behalf of such corporation or limited liability company
shall be signed by the president, vice-president, secretary or treasurer, by
the properly accredited agent of such corporation, or by a manager, member, or
properly accredited agent of the limited liability company.
A claim for credit or refund shall be considered to have been filed with
the Department on the date upon which it is received by the Department.
Upon receipt of any claim for credit or refund filed under this Act, any
officer or employee of the Department, authorized in writing by the
Director of Revenue to acknowledge receipt of such claims on behalf of the
Department, shall execute on behalf of the Department, and shall deliver or
mail to the claimant or his duly authorized agent, a written receipt,
acknowledging that the claim has been filed with the Department, describing
the claim in sufficient detail to identify it and stating the date upon
which the claim was received by the Department. Such written receipt shall
be prima facie evidence that the Department received the claim described in
such receipt and shall be prima facie evidence of the date when such claim
was received by the Department. In the absence of such a written receipt,
the records of the Department as to when the claim was received by the
Department, or as to whether or not the claim was received at all by the
Department, shall be deemed to be prima facie correct upon these questions
in the event of any dispute between the claimant (or his legal
representative) and the Department concerning these questions.
(Source: P.A. 88-480.)
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