86 Ill. Adm. Code 700.100 — Scope of the UPIA and this Part (UPIA Section 3-1A)

# Scope of the UPIA and this Part (UPIA Section 3-1A)

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 700 UNIFORM PENALTY AND INTEREST ACT SECTION 700.100 SCOPE OF THE UPIA AND THIS PART (UPIA SECTION 3-1A)

Section 700.100 Scope of the UPIA and this Part (UPIA Section 3-1A) The Uniform Penalty and Interest Act [35 ILCS 735] (UPIA) and this Part apply to all taxes administered by the Illinois Department of Revenue with the exception of the Racing Privilege Tax Act [230 ILCS 5], the Revenue Act of 1939 [35 ILCS 205], the Real Estate Transfer Tax Act [35 ILCS 305] and the Coin-Operated Amusement Device Tax [35 ILCS 510]. A specific provision of a particular act contrary to the requirements of the UPIA will control, as will a specific provision that may impose a penalty in addition to the penalties provided for in the UPIA. (See UPIA Section 3-1A.) EXAMPLE: Section 3 of the Cigarette Tax Act [35 ILCS 130/3] requires distributors of cigarettes to purchase cigarette tax stamps and affix those stamps to packages of cigarettes before delivering the cigarettes in this State to a purchaser. Section 3 of the Cigarette Tax Act allows distributors to purchase the tax stamps from the Department with post-dated drafts. Section 3 provides that a distributor's failure to pay any post-dated draft when due, shall also make such distributor automatically liable to the Department for a penalty equal to 25% of the amount of such draft. The 25% penalty is a penalty otherwise provided for in a tax Act that is in addition to the penalties imposed under the UPIA. (See UPIA Section 3-1A) (Source: Amended at 43 Ill. Reg. 14342, effective November 26, 2019)

Section 700.100 Scope of the UPIA and this Part (UPIA Section 3-1A)

The Uniform Penalty and Interest Act [35 ILCS 735] (UPIA) and this Part apply to all taxes administered by the Illinois Department of Revenue with the exception of the Racing Privilege Tax Act [230 ILCS 5], the Revenue Act of 1939 [35 ILCS 205], the Real Estate Transfer Tax Act [35 ILCS 305] and the Coin-Operated Amusement Device Tax [35 ILCS 510]. A specific provision of a particular act contrary to the requirements of the UPIA will control, as will a specific provision that may impose a penalty in addition to the penalties provided for in the UPIA. (See UPIA Section 3-1A.)

EXAMPLE: Section 3 of the Cigarette Tax Act [35 ILCS 130/3] requires distributors of cigarettes to purchase cigarette tax stamps and affix those stamps to packages of cigarettes before delivering the cigarettes in this State to a purchaser. Section 3 of the Cigarette Tax Act allows distributors to purchase the tax stamps from the Department with post-dated drafts. Section 3 provides that a distributor's failure to pay any post-dated draft when due, shall also make such distributor automatically liable to the Department for a penalty equal to 25% of the amount of such draft. The 25% penalty is a penalty otherwise provided for in a tax Act that is in addition to the penalties imposed under the UPIA. (See UPIA Section 3-1A)

(Source: Amended at 43 Ill. Reg. 14342, effective November 26, 2019)