House Sponsors: SKINNER. Short description: ROT-OVERPAYMENT REFUND Synopsis of Bill as introduced: Amends the Retailers' Occupation Tax Act. Provides that the Department of Revenue shall refund any amount a taxpayer overpays that cannot reasonably be expected to become due from the taxpayer within the next 12 months, rather than issue the taxpayer a credit memorandum in that amount. Last action on Bill: SESSION SINE DIE Last action date: 99-01-12 Location: House Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 0 END OF INQUIRY Full Text Bill Status