{"data":{"id":"us-il/50-ilcs-45-60","jurisdiction":"us-il","citation":"50 ILCS 45/60","heading":"Failure to file penalty.","body":"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.","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":"c096c675134211f850981172cfb2e601e3465dddeb6faa2b8a04c0660d0a66f1","source_id":"us-il","stale":false,"prev":"us-il/50-ilcs-45-55","next":"us-il/50-ilcs-45-65"},"notice":"GroundRules: Original legal text. Not legal advice."}