Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 5/713

(35 ILCS 5/713) (from Ch. 120, par. 7-713)

Sec. 713. Payor's Failure To Withhold.

If a payor fails to deduct and
withhold any amount of tax as required under Sections 709.5 or 710 and
thereafter the tax on account of which such amount was required to be deducted and
withheld is paid, such amount of tax shall not be collected from the payor,
but the payor shall not be relieved from liability for penalties or interest
otherwise applicable in respect of such failure to deduct and withhold.
For purposes of this Section, the tax on account of which an amount is required
to be deducted and withheld is the tax of the individual or individuals
who are entitled to a credit under subsection (b) of Section 709.5 or subsection (b) of Section 710 for the withheld tax.

(Source: P.A. 95-233, eff. 8-16-07.)