Illinois Statutes
§ 60 — Failure to file penalty
Illinois·Topic GOVERNMENT·Ch. 50 LOCAL GOVERNMENT·Act 50 ILCS 45/ Local Government Taxpayers' Bill of Rights Act.
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.)