Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART700. UNIFORM PENALTY AND INTEREST ACT |
SUBPARTC. 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) |