Illinois Code § 205 ILCS 305/68

Interest, fines, not usurious-shares and loans not to be taxed.
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Reasonable fines may be levied as provided in the bylaws of each credit
union and may be deducted from the share balance or added to the loan balance
of a member upon whom a fine is levied. Interest or fines that may accrue
to a credit union are not usurious and they may be collected under the law
of this State. The shares and loans provided for in this Act are not subject
to taxation.

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