Illinois Statutes
§ 60 — Failure to file penalty
Illinois § 60
JurisdictionIllinois
TopicGOVERNMENT
Ch. 50LOCAL GOVERNMENT
Act 50 ILCS 45/Local Government Taxpayers' Bill of Rights Act.
This text of Illinois § 60 (Failure to file penalty) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
50 Ill. Comp. Stat. 60 (2026).
Text
If no return is filed before the issuance of a notice of tax deficiency or of tax liability to the taxpayer, any failure to file penalty may not exceed 25% of the total tax due for the applicable reporting period for which the return was required to have been filed. A local tax administrator may determine that the failure to file a return was due to reasonable cause and abate the penalty.
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Legislative History
(Source: P.A. 91-920, eff. 1-1-01.)
Cite This Page — Counsel Stack
Bluebook (online)
Illinois § 60, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/50/60.