The Illinois Department of Revenue (DOR) adopted amendments to its tax amnesty rules. The regulations update provisions related to the new amnesty program running from Oct. 1 through Nov. 17, 2025, including eligibility requirements, payment procedures, and treatment of overpayments and refunds. The regulations allow taxpayers to settle contested and uncontested tax liabilities without facing related interest, penalties, or prosecution. The regulations took effect Dec. 8. [Ill. Dep’t of Revenue, Reg. Sections 520.101, 520.105, 12/19/25 Ill. Reg.]
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