Section 700.100  Scope of the Act and this Part

The Uniform Penalty and Interest Act [35 ILCS 735] ("the Act" or "the UPIA") and this Part apply to all taxes administered by the Illinois Department of Revenue with the exception of the Racing  Privilege Tax Act [230 ILCS 5], the Revenue Act of 1939 [35 ILCS  205], the Real Estate Transfer Tax Act [35 ILCS 305] and the Coin-Operated Amusement Device Tax [35 ILCS 510].  A specific provision of a particular act contrary to the requirements of the Uniform Penalty and Interest Act will control, as will a specific provision that may impose a penalty in addition to the penalties provided for in the UPIA.

            EXAMPLE:  Section 3 of the Cigarette Tax Act [35 ILCS 130/3] requires distributors of cigarettes to purchase cigarette tax stamps and affix those stamps to packages of cigarettes before delivering the cigarettes in this State to a purchaser.  Section 3 of the Cigarette Tax Act allows distributors to purchase the tax stamps from the Department with post-dated drafts.  Section 3 provides that a distributor's failure to pay any such draft when due, shall also make such distributor liable to the Department for a penalty equal to 25% of the amount of such draft.  The 25% penalty is a penalty otherwise provided for in a tax Act that is in addition to the penalties imposed under the UPIA.

(Source:  Amended at 25 Ill. Reg. 5038, effective March 19, 2001)