PART700. UNIFORM PENALTY AND INTEREST ACT  


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.

Notation

AUTHORITY: Implementing the Uniform Penalty and Interest Act [35 ILCS 735], and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505].