Upon payment to a claimant state of an amount certified in a request for collection under subsection (b) of Section 5-5 of this Act, the Director and this State shall be discharged of any obligation or liability to a taxpayer with respect to the amounts collected from the taxpayer and paid to the claimant state pursuant to this Act. Any action for refund of those amounts shall lie only against the claimant state.
35 ILCS 717/5-15
Effect of payment to claimant state
Known as the Reciprocal Tax Collection Act
The act spans §§ 35-717-5-1 to 35-717-5-95 (6 sections).
P.A. 96-1383, eff. 1-1-11.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.