(35 ILCS 5/602) (from Ch. 120, par. 6-602)
Sec. 602.
Tentative Payments.
(a) In general. Pursuant to Section 505,
the Department may promulgate regulations to provide automatic extensions
of the time for filing a return. In connection with any other extension
provided under Section 505 of the time for filing a return, the taxpayer
shall file a tentative tax return and pay, on or before the date prescribed
by law for the filing of such return (determined without regard to any
extensions of time for such filing), the amount properly estimated as his
tax for the taxable year.
(b) Interest and Penalty. Interest and penalty on any amount of tax due
and unpaid for the period of any extension shall be payable as provided by
the Uniform Penalty and Interest Act. However, if the taxpayer is a member,
or, in the case of a joint return, the spouse of a member, of the United
States Armed Forces serving in a combat zone and subject to a filing
extension in accordance with a proclamation by the President of the United
States pursuant to Section 7508 of the Internal Revenue Code, no interest
or penalty shall be applicable for the taxable year ending on and after
December 31, 1990.
(Source: P.A. 87-205; 87-339; 87-895.)
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