Ill. Admin. Code tit. 86, § 424.145 - Penalties and Interest; Procedures
a)
All penalties (both civil and criminal), provisions concerning interest and
procedures (such as the making of assessments, the venue and mode of conducting
hearings, subpoenas, matters pertaining to judicial review and other procedural
subjects), together with statutes of limitation, are the same under the Law as
under the Illinois Retailers' Occupation Tax Act.
b) All provisions of the Uniform Penalty and
Interest Act [35 ILCS 735] that are not inconsistent with the Law shall
apply.
Notes
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