Ill. Admin. Code tit. 86, § 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.
Notes
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