Ill. Admin. Code tit. 86 § 700.100
The Uniform Penalty and Interest Act [35 ILCS 735] (UPIA) and this Part apply to all taxes administered by the Illinois Department of Revenue with the exception of the Racing Privilege Tax Act [230 ILCS 5], the Revenue Act of 1939 [35 ILCS 205], the Real Estate Transfer Tax Act [35 ILCS 305] and the Coin-Operated Amusement Device Tax [35 ILCS 510]. A specific provision of a particular act contrary to the requirements of the UPIA will control, as will a specific provision that may impose a penalty in addition to the penalties provided for in the UPIA. (See UPIA Section 3-1A.)
EXAMPLE: Section 3 of the Cigarette Tax Act [ 35 ILCS 130/3 ] requires distributors of cigarettes to purchase cigarette tax stamps and affix those stamps to packages of cigarettes before delivering the cigarettes in this State to a purchaser. Section 3 of the Cigarette Tax Act allows distributors to purchase the tax stamps from the Department with post-dated drafts. Section 3 provides that a distributor's failure to pay any post-dated draft when due, shall also make such distributor automatically liable to the Department for a penalty equal to 25% of the amount of such draft. The 25% penalty is a penalty otherwise provided for in a tax Act that is in addition to the penalties imposed under the UPIA. (See UPIA Section 3-1A)
Ill. Admin. Code tit. 86, § 700.100
Amended at 25 Ill. Reg. 5038, effective March 19, 2001