Illinois § 3-9
Full text of Illinois Illinois Compiled Statutes § 3-9, with citation guidance and answers to common questions.
§ 3-9.
Application of provisions. (a) The provisions of this Act shall apply to the rates of interest for periods on and after the effective date of this Act. Interest for periods prior to the effective date of this Act shall be computed at the rates in effect prior to that date. (b) Penalties shall be imposed at the rate and in the manner in effect at the time the tax liability became due. (c) Interest shall not be paid on claims filed after the effective date of this Act except such interest which is paid in accordance with this Act. (d) Payments received from a taxpayer shall be applied against the outstanding liability of the taxpayer, or to an agreed portion of the outstanding liability, in the following order: the principal amount of the tax, then penalty, and then interest. (Source: P.A. 87-205.)
Frequently Asked Questions About Illinois § 3-9
What does Illinois Compiled Statutes § 3-9 cover?
Section 3-9 is part of the Illinois Compiled Statutes, the codified statutory law of Illinois. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Illinois § 3-9?
A common citation format is "Illinois Compiled Statutes § 3-9" (Illinois). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Illinois law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Illinois official source linked on this page or consult a licensed Illinois attorney.
How does Illinois § 3-9 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Illinois can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Illinois.