Ill. Admin. Code tit. 86 § 429.140

Current through Register Vol. 48, No. 43, October 25, 2024

Section 429.140 - 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 criminal penalties contained in Section 13 of the Retailers' Occupation Tax Act that are not inconsistent with the Law shall apply.

Ill. Admin. Code tit. 86, § 429.140

Adopted at 38 Ill. Reg. 17084, effective 7/25/2014.