Illinois Compiled Statutes 35 ILCS 25/40 – Submission of tax credit certificate to Department of Revenue
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An applicant claiming a credit under this Act shall submit to the Department of Revenue a copy of each certificate issued under Section 35 of this Act with the first return for which the credit shown on the certificate is claimed. However, failure to submit a copy of the certificate with the applicant’s return shall not invalidate a claim for a credit.