Date	Chamber	Action
1/10/2017	House	Session Sine Die

Statutes Amended In Order of Appearance

35 ILCS 735/3-3

from Ch. 120, par. 2603-3

Synopsis As Introduced
Amends the Uniform Penalty and Interest Act. Provides that provisions imposing a penalty of $100 for failure to file a transaction reporting return under the Retailers' Occupation Tax Act or the Use Tax Act apply only to transaction reporting returns that would not, when properly prepared and filed, result in the imposition of a tax (currently, those provisions apply regardless of whether a tax would be imposed). Provides that transaction reporting returns that would result in the imposition of a tax when properly prepared and filed are subject to the standard penalty for failure to file (2% of the tax required to be shown due on the return, up to a maximum amount of $250). Effective immediately.

Actions 

Date	Chamber	Action
2/27/2015	House	Filed with the Clerk by Rep. Grant Wehrli
2/27/2015	House	First Reading
2/27/2015	House	Referred to Rules Committee
3/16/2015	House	Assigned to Revenue & Finance Committee
3/20/2015	House	To Sales and Other Taxes Subcommittee
3/27/2015	House	Rule 19(a) / Re-referred to Rules Committee
1/10/2017	House	Session Sine Die

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