Unless otherwise specified in a tax Act, this Act applies to all taxes administered by the Department of Revenue, except for the Racing Privilege Tax Act, the provisions of the Property Tax Code except as expressly provided in Section 31-15 of the Property Tax Code, the Real Estate Transfer Tax Act, and the Coin Operated Amusement Device Tax.
35 ILCS 735/3-1A
In this Article, references to this "Act" mean this "Article" and references to "Department" mean the Department of Revenue
Known as the Uniform Penalty and Interest Act
The act spans §§ 35-735-3-1 to 35-735-3-9 (15 sections).
P.A. 98-929, eff. 8-15-14.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.