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  • Uniform Penalty and Interest Changes


  • Illinois Department of Revenue publication FY 2004-17 Uniform Penalty and Interest Changes, Informational Bulletin to: Taxpayers and Tax Practitioners Public Act 93-0032 made several changes to the Uniform Penalty and Interest Act. New calculations for the late-payment penalty are effective for tax returns due on or after January 1, 2004. An underreporting penalty will replace the current additional liability late-payment or nonpayment penalty on returns due on or after January 1, 2004. An additional cost of collection fee will be imposed if you do not pay the total amount shown due on a bill within 30 days of the notice being issued. This is effective for returns due on or after July 1, 2003. New interest rate calculations are effective for interest accruing on or after January 1, 2004. The calculations for late-filing or nonfiling, bad check, fraud, negligence, and personal liability penalties have not changed.

Originally Deposited as: 1583

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Language(s): EN-English

Volume or Year: 2003
Number or Issue: December

Date Created: 2003
Date Last Modified: 12 2003

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1. FY 2004-17 Uniform Penalty and Interest Changes (20070129184224_Fy200417.pdf).
Document Size:133832 Software: Acrobat Distiller Version: 6.0 (Windows)

This is part of a series. It is part of Informational Bulletin: Illinois Department of Revenue: 3018