Ill. Admin. Code tit. 86 § 125.140

Current through Register Vol. 48, No. 50, December 13, 2024

Section 125.140 - Penalties and Interest

a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735 ] that are not inconsistent with the Act shall apply.

b) The penalties contained in Section 13 of the Retailers' Occupation Tax Act [35 ILCS 120 ] that are not inconsistent with the Act shall apply.

c) The penalties contained in Section 14 of the Use Tax Act [35 ILCS 105 ] that are not inconsistent with the Act shall apply.

Ill. Admin. Code tit. 86, § 125.140

Added at 48 Ill. Reg. 6047, effective 4/2/2024