TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 700 UNIFORM PENALTY AND INTEREST ACT
SECTION 700.200 INTEREST PAID AND INTEREST CHARGED (UPIA SECTION 3-2)
CHAPTER I: DEPARTMENT OF REVENUE
PART 700 UNIFORM PENALTY AND INTEREST ACT
SECTION 700.200 INTEREST PAID AND INTEREST CHARGED (UPIA SECTION 3-2)
Section 700.200 Interest Paid and Interest Charged (UPIA Section 3-2)
UPIA Section 3-2 and this Subpart govern interest paid taxpayers and interest charged taxpayers by the Department.
(Source: Amended at 43 Ill. Reg. 14342, effective November 26, 2019)