Section 700.100  Scope of the UPIA and this Part (UPIA Section 3-1A)

The Uniform Penalty and Interest Act [35 ILCS 735] (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 UPIA will control, as will a specific provision that may impose a penalty in addition to the penalties provided for in the UPIA.  (See UPIA Section 3-1A.)

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 post-dated draft when due, shall also make such distributor automatically 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. (See UPIA Section 3-1A)

(Source:  Amended at 43 Ill. Reg. 14342, effective November 26, 2019)