Illinois Administrative Code
Title 86 - REVENUE
Part 100 - INCOME TAX
Subpart S - REQUIREMENT AND AMOUNT OF WITHHOLDING
Section 100.7095 - Cross References
Universal Citation: 86 IL Admin Code ยง 100.7095
Current through Register Vol. 48, No. 38, September 20, 2024
See IITA Sections 1002(c) and 1002(d), the UPIA and 86 Ill. Adm. Code 700 for penalties relating to the failure to deduct and withhold a tax as required by IITA Section 701. See 86 Ill. Adm. Code 100.7120 for provisions relating to claiming exemption from withholding pursuant to a reciprocal agreement.
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