Section 2765.75  Application For Waiver

The employer must file a sworn written application for waiver of the interest or penalty, or both, with the Revenue Division, 401 South State Street – 4th Floor, Chicago, Illinois 60605, within the time limits set forth in Section 2765.74.  An application is not complete unless it contains the name and address of the employer, the U.I. account number, the period involved and the good cause applicable.  The late payment or missing report, as provided in Section 2765.74, must accompany the application.

(Source:  Amended at 17 Ill. Reg. 308, effective December 28, 1992)