Sec. 60. Failure to file penalty.
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/il/chapter-50/act-45/60A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 60. Failure to file penalty. 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.