TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 700 UNIFORM PENALTY AND INTEREST ACT The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: SCOPE AND APPLICATION OF THE ACT Section 700.100 Scope of the UPIA and this Part (UPIA Section 3-1A) Section 700.105 General Provisions Section 700.110 Application of the Provisions of the UPIA and this Part (UPIA Section 3-9) SUBPART B: INTEREST Section 700.200 Interest Paid and Interest Charged (UPIA Section 3-2) Section 700.210 Interest Rate Calculation (UPIA Section 3-2) Section 700.220 Interest Charged Taxpayers (UPIA Section 3-2) Section 700.230 Interest Paid Taxpayers on Overpayments (UPIA Section 3-2) SUBPART C: PENALTIES Section 700.300 Penalty for Late Filing or Failure to File (UPIA Section 3-3(a), (a-5), (a-10), and (a-15)) Section 700.305 Penalty for Late Payment of Tax (UPIA Section 3-3(b), (b-5), (b-10), (b-15), and (b-20)) Section 700.310 Penalty for Failure to File Correct Information Returns (UPIA Section 3-4) Section 700.315 Collection Penalty (UPIA Section 3-4.5) Section 700.320 Penalty for Negligence (UPIA Section 3-5) Section 700.330 Penalty for Fraud (UPIA Section 3-6) Section 700.340 Personal Liability Penalty (UPIA Section 3-7) Section 700.350 Bad Check Penalty (UPIA Section 3-7.5) SUBPART D: REASONABLE CAUSE Section 700.400 Reasonable Cause (UPIA Section 3-8) SUBPART E: PAYMENT APPLICATION Section 700.500 Payment Application (UPIA Section 3-9)

AUTHORITY: Implementing the Uniform Penalty and Interest Act [35 ILCS 735], and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505].

SOURCE: Adopted at 18 Ill. Reg. 1561, effective January 13, 1994; amended at 19 Ill. Reg. 1909, effective February 6, 1995; amended at 20 Ill. Reg. 14632, effective October 29, 1996; amended at 25 Ill. Reg. 5038, effective March 19, 2001; amended at 27 Ill. Reg. 9622, effective June 13, 2003; amended at 30 Ill. Reg. 10486, effective May 23, 2006; amended at 43 Ill. Reg. 14342, effective November 26, 2019; amended at 47 Ill. Reg. 6723, effective May 3, 2023; amended at 48 Ill. Reg. 2676, effective January 31, 2024.