Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-1
  This Article may be cited as the Uniform Penalty and Interest Act. (Source: P.A. 87-205.)
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-1A
  In this Article, references to this "Act" mean this "Article" and references to "Department" mean the Department of Revenue. Unless otherwise specified in a tax...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-2
  Interest. (a) Interest paid by the Department to taxpayers and interest charged to taxpayers by the Department shall be paid at the annual rate determined...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-3
  Penalty for failure to file or pay. (a) This subsection (a) is applicable before January 1, 1996. A penalty of 5% of the tax required...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-4
  Penalty for failure to file correct information returns. (a) Failure to file correct information returns - imposition of penalty. (1) In general. Unless otherwise provided...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-4.5
  Collection penalty. (a) If any liability (including any liability for penalties or interest imposed under this Act) owed by a taxpayer with respect to...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-5
  Penalty for negligence. (a) If any return or amended return is prepared negligently, but without intent to defraud, and filed, in addition to any penalty...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-6
  Penalty for fraud. (a) If any return or amended return is filed with intent to defraud, in addition to any penalty imposed under Section 3-3...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-7
  Personal Liability Penalty. (a) Any officer or employee of any taxpayer subject to the provisions of a tax Act administered by the Department who...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-7.5
  Bad check penalty. (a) In addition to any other penalty provided in this Act, a penalty of $25 shall be imposed on any person who...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-8
  No penalties if reasonable cause exists. The penalties imposed under the provisions of Sections 3-3, 3-4, 3-5, and 3-7.5 of this Act shall not...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-9
  Application of provisions. (a) The provisions of this Act shall apply to the rates of interest for periods on and after the effective date...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-10
  Limitations. (a) In the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed at any...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-11
  Department and Taxpayer Study. (a) Beginning 3 years after the effective date of this amendatory Act of 1995, the Illinois Department of Revenue shall...
• Illinois Uniform Penalty and Interest Act. - 35 ILCS 735, Section 3-12
  Appeal options. The Department of Revenue shall include a statement of the appeal options available to the taxpayer, either by law or by departmental rule,...

Last modified: February 18, 2015