UPIA-FAILURE TO FILE Senate SponsorsSen. Dan McConchie-Dale Fowler 1/13/2021SenateSession Sine Die 35 ILCS 735/3-3from Ch. 120, par. 2603-335 ILCS 735/3-9from Ch. 120, par. 2603-9Amends the Uniform Penalty and Interest Act. Provides that the penalty for failure to pay the tax shown due or required to be shown due on a return shall be 15% (instead of 20%) of any amount that is paid after the date the Department of Revenue has initiated an audit or investigation of the taxpayer. Provides that the penalty shall be abated if the taxpayer paid to the Department at least 95% of the total tax liability (including any additional liability resulting from the audit or investigation) prior to the initiation of the audit or investigation. Effective January 1, 2021. 2/4/2020SenateFiled with Secretary by Sen. Dan McConchie 2/4/2020SenateFirst Reading 2/4/2020SenateReferred to Assignments 2/5/2020SenateAdded as Chief Co-Sponsor Sen. Dale Fowler 1/13/2021SenateSession Sine Die