Illinois Compiled Statutes 35 Revenue: Article 8 - Declaration And Payment Of Estimated Tax

• Illinois Income Tax Act. - 35 ILCS 5, Section 803
  Payment of Estimated Tax. (a) Every taxpayer other than an estate, trust, partnership, Subchapter S corporation or farmer is required to pay estimated tax...
• Illinois Income Tax Act. - 35 ILCS 5, Section 804
  Failure to Pay Estimated Tax. (a) In general. In case of any underpayment of estimated tax by a taxpayer, except as provided in subsection (d)...
• Illinois Income Tax Act. - 35 ILCS 5, Section 806
  Exemption from penalty. An individual taxpayer shall not be subject to a penalty for failing to pay estimated tax as required by Section 803 if...
• Illinois Income Tax Act. - 35 ILCS 5, Section 807
  EDGE payment. A payment includes a payment provided for in subsection (g) of Section 5-15 of the Economic Development for a Growing Economy Tax Credit...

Last modified: February 18, 2015