Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART100. INCOME TAX |
SUBPARTS. REQUIREMENT AND AMOUNT OF WITHHOLDING |
§100.7095. Cross References
Latest version.
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See IITA Sections 1002(c) and 1002(d), the UPIA and 86 Ill. Adm. Code 700 for penalties relating to the failure to deduct and withhold a tax as required by IITA Section 701. See 86 Ill. Adm. Code 100.7120 for provisions relating to claiming exemption from withholding pursuant to a reciprocal agreement.
(Source: Amended at 18 Ill. Reg. 1510, effective January 13, 1994)