The Agency filed its brief on April 20, 1993 along with a
motion to file the brief instanter.
Both orders noted that any payment not made within
the prescribed time would incur interest at the rate set forth inthe Illinois Income Tax Act unless payment of the penalty hasbeen stayed during the pendency of an appeal.
The recovery of hearing costs associated with an administrative
citation is provided by SeOtion 42(b)(4):In an administrative citation ...
Allowed
hogana
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