Ill. Admin. Code tit. 86, § 700.200 – Interest Paid and Interest Charged (UPIA Section 3-2) | Midpage
§ 700.200
Ill. Admin. Code tit. 86, § 700.200
Interest Paid and Interest Charged (UPIA Section 3-2)
Effective Nov 26, 201943 Ill. Reg. 14342AUTHORITY: 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].DEPARTMENT OF REVENUE
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)