Ill. Admin. Code tit. 86, § 422.145 – Penalties and Interest | Midpage
§ 422.145
Ill. Admin. Code tit. 86, § 422.145
Penalties and Interest
AUTHORITY: Implementing the Cannabis Cultivation Privilege Tax Law [410 ILCS 705/Art. 60] and authorized by Section 60-45 of the Cannabis Cultivation Privilege Tax Law.DEPARTMENT OF REVENUE
a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Law shall apply.
b) The penalties contained in Section 13 of the Retailers' Occupation Tax Act [35 ILCS 120] that are not inconsistent with the Law shall apply.