# 86 Ill. Adm. Code 100.9420: Section 100.9420 Recovery of Erroneous Refund (IITA Section 912)

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P_S100_9420

## Section

- **Citation:** 86 Ill. Adm. Code 100.9420
- **Heading:** Section 100.9420 Recovery of Erroneous Refund (IITA Section 912)
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86  /  / Part   / Section 100.9420 Recovery of Erroneous Refund (IITA Section 912)

## Text

Section 100
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 100 INCOME TAX
SECTION 100.9420 RECOVERY OF ERRONEOUS REFUND (IITA SECTION 912)
Section 100.9420 Recovery of
Erroneous Refund (IITA Section 912)
a)         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 IITA Sections 903 and 904 (see 86 Ill. Adm. Code 100.9200, 100.9300 and
100.9320(g)).
b)         Prior to January 1, 1994, IITA Section 1003(f) provides that
any portion of the tax imposed by the Act or any interest or penalty which has
been erroneously refunded and which is recoverable by the Department shall bear
interest at the rate of 9% per annum (or at such adjusted rate as is
established under Section 6621(b) of the Internal Revenue Code) from the date
of payment of such refund.
c)         Effective January 1, 1994, Section 3-2(e) of the Uniform
Penalty and Interest Act provides that,
[a]ny portion of the tax imposed by
an Act to which this Act is applicable or any interest or penalty which has
been erroneously refunded and which is recoverable by the Department shall bear
interest from the date of payment of the refund. However, no interest will be
charged if the erroneous refund is for an amount less than $500 and is due to a
mistake of the Department.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P_S100_9420. Check the current official text before relying on it. Not legal advice.