Ill. Admin. Code tit. 86 § 422.145

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

Section 422.145 - Penalties and Interest

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

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

Ill. Admin. Code tit. 86, § 422.145

Added at 44 Ill. Reg. 10732, effective 6/2/2020.