Illinois Compiled Statutes (Tax)
35 ILCS 5/706
Employer's Failure to Withhold
Official textilga.gov
Sec. 706. Employer's Failure to Withhold. If an employer fails to deduct and withhold any amount of tax as required under this Act, and thereafter the tax on account of which such amount was required to be deducted and withheld is paid, such amount of tax shall not be collected from the employer, but the employer shall not be relieved from liability for penalties or interest otherwise applicable in respect of such failure to deduct and withhold. (Source: P.A. 76-261.)
Source: view the official text
Nearby sections (25 sections)
- 5/602 · Tentative Payments
- 5/603 · (Repealed)
- 5/604 · Any payment to the Department which is made by a check or money…
- 5/605 · The Department may adopt rules and regulations for payment of…
- 5/606 · EDGE payment
- 5/701 · Requirement and amount of withholding
- 5/702 · Amount Exempt from Withholding
- 5/703 · Information statement
- 5/703A · Information for reportable payment transactions
- 5/704 · Employer's Return and Payment of Tax Withheld
- 5/704A · Employer's return and payment of tax withheld
- 5/705 · Employer's Liability for Withheld Taxes
- 5/706 · Employer's Failure to Withhold
- 5/707 · Governmental Employers
- 5/709.5 · Withholding by partnerships, Subchapter S corporations, and…
- 5/710 · Withholding from lottery, wagering, and gambling winnings
- 5/711 · Payor's Return and Payment of Tax Withheld
- 5/712 · Payor's Liability For Withheld Taxes
- 5/713 · Payor's Failure To Withhold
- 5/803 · Payment of estimated tax
- 5/804 · Failure to pay estimated tax
- 5/806 · Exemption from penalty
- 5/807 · EDGE payment
- 5/901 · Sec. 901
- 5/902 · Notice and demand