Ill. Admin. Code tit. 86, § 429.140 – Penalties and Interest | Midpage
§ 429.140
Ill. Admin. Code tit. 86, § 429.140
Penalties and Interest
AUTHORITY: Implementing the Medical Cannabis Cultivation Privilege Tax Law [410 ILCS 130/190 through 215] and authorized by Section 215 of the Medical Cannabis Cultivation Privilege Tax Law [410 ILCS 130].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 criminal penalties contained in Section 13 of the Retailers' Occupation Tax Act that are not inconsistent with the Law shall apply.