USE/OCC TAX-BAD CREDIT REFUNDS Senate SponsorsSen. John J. Cullerton 1/13/2009SenateSession Sine Die 35 ILCS 120/6d newAmends the Retailers' Occupation Tax Act. Provides that a retailer is relieved from liability for Retailers' Occupation Tax that became due and payable, insofar as the measure of the tax is represented by accounts that have been found to be worthless and charged off by the retailer. Sets forth requirements for claiming credit memoranda or refunds of such taxes that have previously been paid. 2/15/2008SenateFiled with Secretary by Sen. John J. Cullerton 2/15/2008SenateFirst Reading 2/15/2008SenateReferred to Rules 1/13/2009SenateSession Sine Die