UPIA-FAILURE TO FILE House SponsorsRep. Grant Wehrli 1/10/2017HouseSession Sine Die 35 ILCS 735/3-3from Ch. 120, par. 2603-3 Amends the Uniform Penalty and Interest Act. Provides that provisions imposing a penalty of $100 for failure to file a transaction reporting return under the Retailers' Occupation Tax Act or the Use Tax Act apply only to transaction reporting returns that would not, when properly prepared and filed, result in the imposition of a tax (currently, those provisions apply regardless of whether a tax would be imposed). Provides that transaction reporting returns that would result in the imposition of a tax when properly prepared and filed are subject to the standard penalty for failure to file (2% of the tax required to be shown due on the return, up to a maximum amount of $250). Effective immediately. 2/27/2015HouseFiled with the Clerk by Rep. Grant Wehrli 2/27/2015HouseFirst Reading 2/27/2015HouseReferred to Rules Committee 3/16/2015HouseAssigned to Revenue & Finance Committee 3/20/2015HouseTo Sales and Other Taxes Subcommittee 3/27/2015HouseRule 19(a) / Re-referred to Rules Committee 1/10/2017HouseSession Sine Die