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Illinois Statutes Chapter 35. Revenue § 5/806. Exemption from penalty

Current as of January 01, 2025 | Updated by Findlaw Staff

§ 806. Exemption from penalty. An individual taxpayer shall not be subject to a penalty for failing to pay estimated tax as required by Section 803 if the taxpayer is 65 years of age or older and is a permanent resident of a nursing home. For purposes of this Section, “nursing home” means a skilled nursing or intermediate long term care facility that is subject to licensure by the Illinois Department of Public Health under the Nursing Home Care Act,  1 the Specialized Mental Health Rehabilitation Act of 2013, the ID/DD Community Care Act, or the MC/DD Act. 2

1 210 ILCS 45/1-101 et seq.
2 210 ILCS 46/1-101 et seq.
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Cite this article: FindLaw.com - Illinois Statutes Chapter 35. Revenue § 5/806. Exemption from penalty - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-35-revenue/il-st-sect-35-5-806/

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