ADMINISTRATIVE CODE

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  4. CHAPTER I: DEPARTMENT OF REVENUE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 700 UNIFORM PENALTY AND INTEREST ACT
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SUBPART A: SCOPE AND APPLICATION OF THE ACT

Section 700.100 Scope of the UPIA and this Part (UPIA Section 3-1A)
Section 700.105 General Provisions
Section 700.110 Application of the Provisions of the UPIA and this Part (UPIA Section 3-9)

SUBPART B: INTEREST

Section 700.200 Interest Paid and Interest Charged (UPIA Section 3-2)
Section 700.210 Interest Rate Calculation (UPIA Section 3-2)
Section 700.220 Interest Charged Taxpayers (UPIA Section 3-2)
Section 700.230 Interest Paid Taxpayers on Overpayments (UPIA Section 3-2)

SUBPART C: PENALTIES

Section 700.300 Penalty for Late Filing or Failure to File (UPIA Section 3-3(a), (a-5), (a-10), and (a-15))
Section 700.305 Penalty for Late Payment of Tax (UPIA Section 3-3(b), (b-5), (b-10), (b-15), and (b-20))
Section 700.310 Penalty for Failure to File Correct Information Returns (UPIA Section 3-4)
Section 700.315 Collection Penalty (UPIA Section 3-4.5)
Section 700.320 Penalty for Negligence (UPIA Section 3-5)
Section 700.330 Penalty for Fraud (UPIA Section 3-6)
Section 700.340 Personal Liability Penalty (UPIA Section 3-7)
Section 700.350 Bad Check Penalty (UPIA Section 3-7.5)

SUBPART D: REASONABLE CAUSE

Section 700.400 Reasonable Cause (UPIA Section 3-8)

SUBPART E: PAYMENT APPLICATION

Section 700.500 Payment Application (UPIA Section 3-9)
AUTHORITY: Implementing the Uniform Penalty and Interest Act [35 ILCS 735], and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505].
SOURCE: Adopted at 18 Ill. Reg. 1561, effective January 13, 1994; amended at 19 Ill. Reg. 1909, effective February 6, 1995; amended at 20 Ill. Reg. 14632, effective October 29, 1996; amended at 25 Ill. Reg. 5038, effective March 19, 2001; amended at 27 Ill. Reg. 9622, effective June 13, 2003; amended at 30 Ill. Reg. 10486, effective May 23, 2006; amended at 43 Ill. Reg. 14342, effective November 26, 2019; amended at 47 Ill. Reg. 6723, effective May 3, 2023; amended at 48 Ill. Reg. 2676, effective January 31, 2024.