Illinois Compiled Statutes (Tax)
35 ILCS 735/3-8
No penalties if reasonable cause exists
Official textilga.gov
Sec. 3-8. No penalties if reasonable cause exists. The penalties imposed under the provisions of Sections 3-3, 3-4, 3-5, and 3-7.5 of this Act shall not apply if the taxpayer shows that his failure to file a return or pay tax at the required time was due to reasonable cause. Reasonable cause shall be determined in each situation in accordance with the rules and regulations promulgated by the Department. A taxpayer may protest the imposition of a penalty under Section 3-3, 3-4, 3-5, or 3-7.5 on the basis of reasonable cause without protesting the underlying tax liability. (Source: P.A. 91-803, eff. 1-1-01.)
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Nearby sections (22 sections)
- 640/97 · No acceleration or delay
- 640/99 · Effective date
- 735/3-1 · This Article may be cited as the Uniform Penalty and Interest…
- 735/3-1A · In this Article, references to this "Act" mean this…
- 735/3-2 · Interest
- 735/3-3 · Penalty for failure to file or pay
- 735/3-4 · Penalty for failure to file correct information returns
- 735/3-4.5 · Collection penalty
- 735/3-5 · Penalty for negligence
- 735/3-6 · Penalty for fraud
- 735/3-7 · Personal Liability Penalty
- 735/3-7.5 · Bad check penalty
- 735/3-8 · No penalties if reasonable cause exists
- 735/3-9 · Application of provisions
- 735/3-10 · Limitations
- 735/3-11 · Department and Taxpayer Study
- 735/3-12 · Appeal options
- 745/1 · Short title
- 745/5 · Definitions
- 745/10 · Amnesty program
- 745/905 · (Amendatory provisions; text omitted)
- 745/999 · Effective date