TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 630 COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX
SECTION 630.130 PENALTIES, INTEREST AND PROCEDURES
Section 630.130 Penalties, Interest and Procedures
All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under Section 4(b) of the Water Commission Act of 1985 as under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1987, ch. 120, pars. 440 et seq.).