Sec. 912. Recovery of Erroneous Refund.
36 words·~1 min read·
/il/chapter-35/act-5/912A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 912. Recovery of Erroneous Refund.
An erroneous refund shall be considered a deficiency of tax on the date made, and shall be deemed assessed and shall be collected as provided in sections 903 and 904.