{"data":{"id":"us-il/50-ilcs-45-50","jurisdiction":"us-il","citation":"50 ILCS 45/50","heading":"Late filing penalties.","body":"Late filing penalties may not exceed 5% of the amount of tax required to be shown as due on a return. A late filing penalty may not apply if a failure to file penalty is imposed by the unit of local government. A local tax administrator may determine that the late filing was due to reasonable cause and abate the penalty.","path":["CHAPTER 50 LOCAL GOVERNMENT","Local Government Taxpayers' Bill of Rights Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=688\u0026ChapterID=11\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:21Z","sha256":"9fd45d8932671e7706dfecc23ea29196fcc80a569824b4250cd52678d99a0c74","source_id":"us-il","stale":false,"prev":"us-il/50-ilcs-45-45","next":"us-il/50-ilcs-45-55"},"notice":"GroundRules: Original legal text. Not legal advice."}