ILCS » Chapter 35 · Act 105
Illinois Compiled Statutes

35 ILCS 105/21 (2026)

As to any claim for credit or refund filed with the Department on and after January 1 but on or before June 30 of any given year, 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 Act) more than 3 years prior to such January 1 shall be credited or refunded, and as to any such claim filed on and after July 1 but on or before December 31 of any given year, 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 Act) more than 3 years prior to such July 1 shall be credited or refunded

✓ current as of May 2026
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(35 ILCS 105/21) (from Ch. 120, par. 439.21)
    Sec. 21. As to any claim for credit or refund filed with the Department on and after January 1 but on or before June 30 of any given year, 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 Act) more than 3 years prior to such January 1 shall be credited or refunded, and as to any such claim filed on and after July 1 but on or before December 31 of any given year, 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 Act) more than 3 years prior to such July 1 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. No claim shall be allowed for any amount paid to the Department, whether paid voluntarily or involuntarily, if paid in total or partial liquidation of an assessment which had become final before the claim for credit or refund to recover the amount so paid is filed with the Department, or if paid in total or partial liquidation of a judgment or order of court.
(Source: P.A. 102-40, eff. 6-25-21.)

    
Notes of Decisions
Cited in 6 cases, 2000–2019 · leading case: Am. Airlines, Inc. v. Dep't of Revenue, 931 N.E.2d 666 (Ill. App. Ct. 2009).
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Am. Airlines, Inc. v. Dep't of Revenue, 931 N.E.2d 666 (Ill. App. Ct. 2009). · cites it 20× “The parties agreed that the issue to be resolved was whether an amendment to a timely filed claim for a tax refund is deemed filed within the statute of limitations under section 21 of the Illinois Use Tax Act (UTA) (35 ILCS 105/21 (West 2006)). The ALJ found that American’s…”
Sundance Homes, Inc. v. Cnty. of Du Page, 746 N.E.2d 254 (Ill. 2001). · cites it 4× “See 35 ILCS 5/911(a)(1) (West 1998) (Illinois Income Tax Act); 35 ILCS 105/21 (West 1998) (Use Tax Act); 35 ILCS 115/19 (West 1998) (Service Occupation Tax Act); 35 ILCS 120/6 (West 1998) (Retailers' Occupation Tax Act); 35 ILCS 610/6 (West 1998) (Messages Tax Act); 35 ILCS…”
W.L. Miller Co. v. Zehnder, 734 N.E.2d 502 (Ill. App. Ct. 2000). · cites it 3× “21 (now 35 ILCS 105/21 (West 1998))). Miller sought administrative review, and in October 1998, the circuit court reversed the Department’s decision and remanded the case for determination of the amount of refund due Miller.”
Am. Airlines, Inc. v. Dep't of Revenue (Ill. App. Ct. 2009). · cites it 19× “The parties agreed that the issue to be resolved was whether an amendment to a timely filed claim for a tax refund is deemed filed within the statute of limitations under section 21 of the Illinois Use Tax Act (UTA) (35 ILCS 105/21 (West 2006)). The ALJ found that American’s…”
Redbox Automated Retail, LLC v. Dep't of Revenue, 2019 IL App (5th) 180489-U (Ill. App. Ct. 2019). · cites it 5× “See 35 ILCS 105/21 (West 2016); 35 ILCS 120/6 (West 2016).”
Sundance Homes, Inc. v. Cnty. of DuPage (Ill. 2001). · cites it 2× “See 35 ILCS 5/911(a) (1) (West 1998) (Illinois Income Tax Act); 35 ILCS 105/21 (West 1998) (Use Tax Act); 35 ILCS 115/19 (West 1998) (Service Occupation Tax Act); 35 ILCS 120/6 (West 1998) (Retailers’ Occupation Tax Act); 35 ILCS 610/6 (West 1998) (Messages Tax Act); 35 ILCS…”
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