Tax News

CCH (cch.taxgroup.com) reports:

  An airline company's second refund claim seeking additional refunds of Illinois use tax erroneously paid on exempt aviation fuel used on international flights was barred because it was filed after the statute of limitations and the taxpayer had not entered into an agreement with the Department of Revenue to extend the limitations period.

  The Court of Appeals reversed a circuit court ruling and held that the second refund claim was not an amendment to the taxpayer's first refund claim, which was timely filed, but rather was a separate claim, based upon different transactions with different factual and legal predicates.