In any action against the State to recover taxes imposed pursuant to Section 2 of the Messages Tax Act, Section 2 of the Gas Revenue Tax Act, Section 2 of the Public Utilities Revenue Act or Section 2-202 of The Public Utilities Act, that were illegally or unconstitutionally collected, or in any action against a municipality to recover taxes imposed pursuant to Section 8-11-2 of the Illinois Municipal Code that were illegally or unconstitutionally collected or in any action against a taxpayer to recover charges imposed pursuant to Sections 9-201 or 9-202 of The Public Utilities Act that were illegally or unconstitutionally collected, the prevailing party shall not be entitled to recover an amount exceeding such taxes or charges paid, plus interest, where applicable, during a period beginning 3 years prior to the date of filing an administrative claim as authorized by statute or ordinance or court complaint, whichever occurs earlier. This provision shall be applicable to all actions filed on or after September 21, 1985.
13-224.Recovery in Tax Actions.
Article XIII. Limitations · Part 2. Personal Actions · Not amended since adoption on record · Last verified July 20, 2026
In one sentenceCaps recovery in suits against the State, a municipality, or a taxpayer over illegally collected taxes and utility charges to what was paid during the 3 years before the earlier of an administrative claim or a court complaint.
Full Text of 735 ILCS 5/13-224
Plain-English Summary
This section limits how far back a tax-recovery lawsuit can reach, rather than setting a filing deadline in the usual sense. It applies to actions against the State to recover taxes collected under the Messages Tax Act, Gas Revenue Tax Act, Public Utilities Revenue Act, or Section 2-202 of the Public Utilities Act; actions against a municipality to recover taxes collected under Section 8-11-2 of the Illinois Municipal Code; and actions against a taxpayer to recover charges collected under Sections 9-201 or 9-202 of the Public Utilities Act — in each case, where the taxes or charges were illegally or unconstitutionally collected.
In any of those actions, the prevailing party can't recover more than the taxes or charges paid, plus interest where applicable, during a period beginning 3 years before the date an administrative claim or court complaint was filed, whichever came first. The section applies to all actions filed on or after September 21, 1985.
Frequently Asked Questions
How far back can I recover illegally collected taxes from the State of Illinois?
Only for taxes paid during the 3 years before the administrative claim or court complaint was filed, whichever came first.
Does this section set a deadline to file the lawsuit itself?
No. It caps the amount recoverable rather than setting a separate filing deadline.
Which taxes and charges does this section cover?
Taxes under the Messages Tax Act, Gas Revenue Tax Act, Public Utilities Revenue Act, Section 2-202 of the Public Utilities Act, Section 8-11-2 of the Illinois Municipal Code, and charges under Sections 9-201 or 9-202 of the Public Utilities Act.
Does interest get added to the recoverable amount?
Yes, where applicable, on top of the taxes or charges paid during the 3-year window.
Does this section apply to lawsuits filed before September 21, 1985?
No. It applies to all actions filed on or after that date.
Amendment History
(Source: P.A. 85-1209.)
Source & verification. Section text and amendment history are
reproduced verbatim from the Illinois Compiled Statutes, published by the
Illinois Compiled Statutes, Illinois General Assembly / Legislative Reference Bureau. Last verified July 20, 2026.
· Official source
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