Illinois Compiled Statutes 35 ILCS 5/911.1 – If the Department withholds any refund due under this Act because of …
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Illinois Compiled Statutes 35 ILCS 5/911.1
- State: when applied to different parts of the United States, may be construed to include the District of Columbia and the several territories, and the words "United States" may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14
If the Department withholds any refund due under this Act because of any other liability to the State and if the return for which such refund is due is a joint return for a taxable year ending before December 31, 2009, the taxpayer who jointly filed such return and who is not liable to the State shall be entitled to that portion of the refund attributable to himself or herself.