Date	Chamber	Action
1/8/2019	House	Session Sine Die

Statutes Amended In Order of Appearance

35 ILCS 735/3-3

from Ch. 120, par. 2603-3

35 ILCS 735/3-9

from Ch. 120, par. 2603-9

Synopsis As Introduced
Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the final liability resulting from an audit or investigation prior to the initiation of the audit or investigation. Effective January 1, 2019.

Actions 

Date	Chamber	Action
2/14/2018	House	Filed with the Clerk by Rep. Mark Batinick
2/14/2018	House	First Reading
2/14/2018	House	Referred to Rules Committee
1/8/2019	House	Session Sine Die

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