Sec. 911.3. Refunds withheld; order of honoring requests.

245 words·~1 min read·/il/chapter-35/act-5/911-3

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Sec. 911.3. Refunds withheld; order of honoring requests. The Department shall honor refund withholding requests in the following order:

(1)a refund withholding request to collect an unpaid State tax;

(2)a refund withholding request to collect certified past due child support amounts

under Section 2505-650 of the Department of Revenue Law of the Civil Administrative Code of Illinois;

(3)a refund withholding request to collect any debt owed to the State;

(4)a refund withholding request made by the Secretary of the Treasury of the United

States, or his or her delegate, to collect any tax liability arising from Title 26 of the United States Code;

(4.5) a refund withholding request made by the Secretary of the Treasury of the United

States, or his or her delegate, to collect any nontax debt owed to the United States as authorized under subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986;

(4.6) a refund withholding request to collect any debt owed to a unit of local

government, school district, or public institution of higher education collected under an intergovernmental agreement entered into under Sections 10.05 and 10.05d of the State Comptroller Act;

(5)a refund withholding request pursuant to Section 911.2 of this Act; and

(6)a refund withholding request to collect certified past due fees owed to the Clerk of

the Circuit Court as authorized under Section 2505-655 of the Department of Revenue Law of the Civil Administrative Code of Illinois.