Uniform Penalty and Interest Act.
35 Ilcs 730 - Federal Excise Tax Refund Act.35 Ilcs 740 - Local Tax Reimbursement Act. (repealed by P.a. 88-455)
Sec. 3-1 - This Article May Be Cited as the Uniform Penalty and Interest ActSec. 3-1a - in This Article, References to This "act" Mean This "article" and References to "department" Mean the Department of RevenueSec. 3-2 - InterestSec. 3-3 - Penalty for Failure to File or PaySec. 3-4 - Penalty for Failure to File Correct Information ReturnsSec. 3-4.5 - Collection PenaltySec. 3-5 - Penalty for NegligenceSec. 3-6 - Penalty for FraudSec. 3-7 - Personal Liability PenaltySec. 3-7.5 - Bad Check PenaltySec. 3-8 - No Penalties If Reasonable Cause ExistsSec. 3-9 - Application of ProvisionsSec. 3-10 - LimitationsSec. 3-11 - Department and Taxpayer StudySec. 3-12 - Appeal Options