Administrative:
Illinois: New Law Extends Statute of Limitations by 6 Months on Some Tax Claims and Deficiencies
S.B. 2279 (Public Act 102-0040), signed by gov. 6/25/21. Regarding some Illinois taxes (including state corporate income and sales/use taxes), new law provides that for any taxable year included in a claim for credit or refund for which the statute of limitations for issuing certain notices of deficiency will expire less than six months after the date a taxpayer files the credit or refund claim, the statute of limitations is automatically extended for six months from the date it would have otherwise expired. Please contact us with any questions.
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