Illinois Compiled Statutes 35 Revenue: Article 10 - Penalties And Interest

• Illinois Income Tax Act. - 35 ILCS 5, Section 1001
  Failure to File Tax Returns. (a) Failure to file tax return. In case of failure to file any tax return required under this Act on...
• Illinois Income Tax Act. - 35 ILCS 5, Section 1002
  Failure to Pay Tax. (a) Negligence. If any part of a deficiency is due to negligence or intentional disregard of rules and regulations (but without...
• Illinois Income Tax Act. - 35 ILCS 5, Section 1003
  Interest on Deficiencies. (a) In general. If any amount of tax imposed by this Act, including tax withheld by an employer, is not paid...
• Illinois Income Tax Act. - 35 ILCS 5, Section 1004
  Failure to file withholding returns or annual transmittal forms for wage and tax statements. In addition to any other penalties imposed by this Act,...
• Illinois Income Tax Act. - 35 ILCS 5, Section 1005
  Penalty for Underpayment of Tax. (a) In general. If any amount of tax required to be shown on a return prescribed by this Act is...
• Illinois Income Tax Act. - 35 ILCS 5, Section 1006
  Frivolous Returns. In addition to any other penalty provided by this Act there is imposed a penalty of $500 upon any individual who files...
• Illinois Income Tax Act. - 35 ILCS 5, Section 1007
  Failure to register tax shelter or maintain list. (a) Penalty Imposed. Any person that fails to comply with the requirements of Section 1405.5 shall incur...
• Illinois Income Tax Act. - 35 ILCS 5, Section 1008
  Promoting tax shelters. Except as herein provided, the provisions of Section 6700 of the Internal Revenue Code shall apply for purposes of this Act as...

Last modified: February 18, 2015