Act
Uniform Penalty and Interest Act
- 35 ILCS 735/3-1— This Article may be cited as the Uniform Penalty and Interest Act
- 35 ILCS 735/3-1A— In this Article, references to this "Act" mean this "Article" and references to "Department" mean the Department of Revenue
- 35 ILCS 735/3-2— Interest
- 35 ILCS 735/3-3— Penalty for failure to file or pay
- 35 ILCS 735/3-4— Penalty for failure to file correct information returns
- 35 ILCS 735/3-4.5— Collection penalty
- 35 ILCS 735/3-5— Penalty for negligence
- 35 ILCS 735/3-6— Penalty for fraud
- 35 ILCS 735/3-7— Personal Liability Penalty
- 35 ILCS 735/3-7.5— Bad check penalty
- 35 ILCS 735/3-8— No penalties if reasonable cause exists
- 35 ILCS 735/3-9— Application of provisions
- 35 ILCS 735/3-10— Limitations
- 35 ILCS 735/3-11— Department and Taxpayer Study
- 35 ILCS 735/3-12— Appeal options