· IL legislature · 104th

ESTATE TAX-INTEREST ON REFUNDS

Amends the Illinois Estate and Generation-Skipping Transfer Tax Act. Provides that interest shall be paid upon any refund resulting from the overpayment of tax under the Act at the rate set forth under the Uniform Penalty and Interest Act if the overpayment is not refunded within the later of 30 days after the last…

Sponsor

Chapin Rose (R-IL)

Introduced

2026-02-05

Policy area

Taxation

Latest action

Referred to Assignments