Illinois Compiled Statutes
35 ILCS 735/3-1 (2026)
This Article may be cited as the Uniform Penalty and Interest Act
✓ current as of May 2026
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(35 ILCS 735/3-1)
(from Ch. 120, par. 2603-1)
Sec. 3-1.
This Article may be cited as the Uniform Penalty and Interest Act.
(Source: P.A. 87-205.)
Notes of Decisions
Cited in 7
cases, 2002–2020 · leading case: Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2019).
Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2019). “§ 12), which incorporates portions of the Uniform Penalty and Interest Act (35 ILCS 735/3-1 et seq. (West 2012)). The tax tribunal acknowledged that the Department’s audit file had been admitted into evidence, and it noted Horsehead’s history of tax compliance.”
Horsehead Corp. v. Illinois Dep't of Revenue, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “” The tax tribunal upheld IDOR’s imposition of late filing penalties and late payment penalties under section 12 of the Use Tax Act (35 ILCS 105/12 (West 2016)), which incorporates portions of the Uniform Penalty and Interest Act (35 ILCS 735/3-1 et seq. (West 2016)). ¶ 12…”
Horsehead Corp. v. Dep't of Revenue, 2019 IL 124155 (Ill. 2020). “§ 12), which incorporates portions of the Uniform Penalty and Interest Act (35 ILCS 735/3-1 et seq. (West 2012)). The tax tribunal acknowledged that the Department’s audit file had been admitted into evidence, and it noted Horsehead’s history of tax compliance.”
Horsehead Corp. v. Dep't of Revenue & the Ill. Indep. Tax Tribunal, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “" The tax tribunal upheld IDOR's imposition of late filing penalties and late payment penalties under section 12 of Use Tax Act ( 35 ILCS 105/12 (West 2016) ), which incorporates portions of the Uniform Penalty and Interest Act ( 35 ILCS 735/3-1 et seq. (West 2016) ). ¶ 12…”
Witte Bros. Exch., Inc. v. The Dep't of Revenue, 2013 IL App (1st) 120850 (Ill. App. Ct. 2013). “This issue was not addressed on appeal. Plaintiff further failed to address count V of its complaint regarding the constitutionality of the Tax Delinquency Amnesty Act (35 ILCS 735/3-1 et seq.”
Witte Bros. Exch. v. The Dep't of Revenue, 2013 IL App (1st) 120850 (Ill. App. Ct. 2013). “6 This same footnote also stated the issue of whether plaintiff would be assessed tax penalties would be moot if the trial court ruled in its favor.”
PPG Indus., Inc. v. Dep't of Revenue (Ill. App. Ct. 2002). “400 (c) of the Illinois Administrative Code, which was adopted under the Uniform Penalty and Interest Act and became effective January 13, 1994, provides the following: "A taxpayer will be considered to have made good faith effort to determine and file and pay his proper tax…”
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