235 ILCS 5/8-3
2021 Illinois Compiled Statutes|Chapter 235 - LIQUOR|235 ILCS 5/ - Liquor Control Act of 1934.|Article VIII - Taxation Of Liquor

 (from Ch. 43, par. 159a)Sec. 8-3.   If it appears, after claim therefor filed with the Department,  that an amount of tax or penalty or interest has been paid which was not due  under this Article, whether as the result of a mistake of fact or an error of  law, except as hereinafter provided, then the Department shall issue a  credit memorandum or refund to the person who made the erroneous payment  or, if that person died or became a person under legal disability, to his  or her legal representative, as such.If it is determined that the Department should issue a credit or refund  under this Article, the Department may first apply the amount thereof  against any amount of tax or penalty or interest due hereunder from the  person entitled to such credit or refund. For this purpose, if proceedings  are pending to determine whether or not any tax or penalty or interest is  due under this Article from such person, the Department may withhold  issuance of the credit or refund pending the final disposition of such  proceedings and may apply such credit or refund against any amount found to  be due to the Department as a result of such proceedings. The balance, if  any, of the credit or refund shall be issued to the person entitled  thereto.If no tax or penalty or interest is due and no proceeding is pending to  determine whether such taxpayer is indebted to the Department for tax or  penalty or interest the credit memorandum or refund shall be issued to the  claimant; or (in the case of a credit memorandum) the credit memorandum may  be assigned and set over by the lawful holder thereof, subject to  reasonable rules of the Department, to any other person who is subject to  this Article, and the amount thereof shall be applied by the Department  against any tax or penalty or interest due or to become due under this  Article from such assignee.As to any claim filed hereunder with the Department on and after each  January 1 and July 1, no amount of tax or penalty or interest, erroneously  paid (either in total or partial liquidation of a tax or penalty or  interest under this Article) more than 3 years prior to such January 1 and  July 1, respectively, shall be credited or refunded. Notwithstanding any other provision of this Act to the contrary, for any period included in a claim for credit or refund for which the statute of limitations for issuing a notice of tax liability under this Act will expire less than 6 months after the date a taxpayer files the claim for credit or refund, the statute of limitations is automatically extended for 6 months from the date it would have otherwise expired.Any credit or refund that is allowed under this Act shall bear interest  at the rate and in the manner specified in the Uniform Penalty and Interest  Act.In case the Department determines that the claimant is entitled to a  refund, such refund shall be made only from such appropriation as may be  available for that purpose. If it appears unlikely that the amount  appropriated would permit everyone having a claim allowed during the period  covered by such appropriation to elect to receive a cash refund, the  Department, by rule or regulation, shall provide for the payment of refunds in  hardship cases and shall define what types of cases qualify as hardship cases.  (Source: P.A. 102-40, eff. 6-25-21.)