GRANBERG. 35 ILCS 735/3-8.5 new Amends the Uniform Penalty and Interest Act. Provides that the interest and penalties charged for failure to file a return or pay tax at the required time do not apply if (i) the taxpayer certifies that the return, the payment, or both were deposited into a United States mail receptacle on or before the due date, (ii) the date shown by the United States post office cancellation mark stamped on the envelope or other wrapper containing the return, the payment, or both is no more than 5 days after the due date, and (iii) the Department of Revenue receives the return, the payment, or both no more than 5 days after the due date. Effective immediately. NOV-16-2001 H FILED WITH CLERK NOV-27-2001 H FIRST READING NOV-27-2001 H REFERRED TO HOUSE RULES COMMITTEE RULES JAN-07-2003 H SESSION SINE DIE END OF INQUIRY Full Text Bill Summary