Illinois Compiled Statutes 35 ILCS 150 — Use and Occupation Tax Refund Act.

Short title

Short title. This Act may be cited as the Use and Occupation Tax Refund Act. (Source: P.A. 86-1324.)

Every real estate developer-builder who has paid a use tax or reimbursed a retailer for any Illinois, municipal, county, or Northern Illinois Transit Authority retailers' occupation tax, or who, under a contract with a contractor or subcontractor, has directly or indirectly borne the burden of a use tax or any reimburs…