SUBPART A. SCOPE AND APPLICATION OF THE ACT

§ 700.100. Scope of the UPIA and this Part (UPIA Section 3-1A)

§ 700.105. General Provisions

§ 700.110. Application of the Provisions of the UPIA and this Part (UPIA Section 3-9)

SUBPART B. INTEREST

§ 700.200. Interest Paid and Interest Charged (UPIA Section 3-2)

§ 700.210. Interest Rate Calculation (UPIA Section 3-2)

§ 700.220. Interest Charged Taxpayers (UPIA Section 3-2)

§ 700.230. Interest Paid Taxpayers on Overpayments (UPIA Section 3-2)

SUBPART C. PENALTIES

§ 700.300. Penalty for Late Filing or Failure to File (UPIA Section 3-3(a), (a-5), (a-10), and (a-15))

§ 700.305. Penalty for Late Payment of Tax (UPIA Section 3-3(b), (b-5), (b-10), (b-15), and (b-20))

§ 700.310. Penalty for Failure to File Correct Information Returns (UPIA Section 3-4)

§ 700.315. Collection Penalty (UPIA Section 3-4.5)

§ 700.320. Penalty for Negligence (UPIA Section 3-5)

§ 700.330. Penalty for Fraud (UPIA Section 3-6)

§ 700.340. Personal Liability Penalty (UPIA Section 3-7)

§ 700.350. Bad Check Penalty (UPIA Section 3-7.5)

SUBPART D. REASONABLE CAUSE

§ 700.400. Reasonable Cause (UPIA Section 3-8)

SUBPART E. PAYMENT APPLICATION

§ 700.500. Payment Application (UPIA Section 3-9)

SOURCE: Adopted at 18 Ill. Reg. 1561, effective January 13, 1994; amended at 19 Ill. Reg. 1909, effective February 6, 1995; amended at 20 Ill. Reg. 14632, effective October 29, 1996; amended at 25 Ill. Reg. 5038, effective March 19, 2001; amended at 27 Ill. Reg. 9622, effective June 13, 2003; amended at 30 Ill. Reg. 10486, effective May 23, 2006; amended at 43 Ill. Reg. 14342, effective November 26, 2019; amended at 47 Ill. Reg. 6723, effective May 3, 2023; amended at 48 Ill. Reg. 2676, effective January 31, 2024.