Part 700 - Uniform Penalty and Interest Act

700 Table of Contents
700.100 Scope of the Act and this Part
​General Provisions
700.110 Application of the Provisions of the Act and this Part
700.200 Interest Paid and Interest Charged
700.210 Interest Rate Calculation
700.220 Interest Charged Taxpayers
700.230 Interest Paid Taxpayers on Overpayments
700.300 Penalty for Late Filing or Failure to File and Penalty for Late Payment of Tax
​Penalty for Late Payment of Tax
700.310 Penalty for Failure to File Correct Information Returns
​Collection Penalty
700.320 Penalty for Negligence
700.330 Penalty for Fraud
700.340 Personal Liability Penalty
700.350 Bad Check Penalty
700.400 Reasonable Cause
700.500 Payment Application