Illinois Compiled Statutes (Tax)
35 ILCS 5/806
Exemption from penalty
Official textilga.gov
Sec. 806. Exemption from penalty. An individual taxpayer shall not be subject to a penalty for failing to pay estimated tax as required by Section 803 if the taxpayer is 65 years of age or older and is a permanent resident of a nursing home. For purposes of this Section, "nursing home" means a skilled nursing or intermediate long term care facility that is subject to licensure by the Illinois Department of Public Health under the Nursing Home Care Act, the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act. (Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15.)
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Nearby sections (25 sections)
- 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
- 5/903 · Assessment
- 5/904 · Deficiencies and Overpayments
- 5/905 · Limitations on notices of deficiency
- 5/906 · Further Notices of Deficiency Restricted
- 5/907 · Waiver of Restrictions on Assessment
- 5/908 · Procedure on protest
- 5/909 · Credits and Refunds
- 5/910 · Procedure on Denial of Claim for Refund
- 5/911 · Limitations on claims for refund