§ 125.140

Ill. Admin. Code tit. 86, § 125.140

Penalties and Interest

AUTHORITY: Implementing the Rental Purchase Agreement Occupation and Use Tax Act [35 ILCS 180] and authorized by Section 40 of the Rental Purchase Agreement Occupation and Use Tax Act and Sections 2505-790 and 2505-795 of the Civil Administrative Code Illinois (Department of Revenue Law) [20 ILCS 2505].DEPARTMENT OF REVENUE

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.