(35 ILCS 625/5) (from Ch. 120, par. 1415)
Sec. 5.
All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act and
Section 3-7
of the Uniform Penalty and Interest Act, which are not inconsistent with
this Act, shall apply, as far as practicable, to the subject matter of this
Act to the same extent as if such provisions were included herein.
References in such incorporated Sections of the Retailers' Occupation Tax
Act to retailers, to sellers or to persons engaged in the business of
selling tangible personal property mean water companies when used in this
Act. References in such incorporated Sections of the Retailers' Occupation
Tax Act to purchasers of tangible personal property mean purchasers of
water, or of water and sewage disposal, when used in this Act. References
in such incorporated Sections of the Retailers' Occupation Tax Act to sales
of tangible personal property mean the distributing, supplying, furnishing
or selling of water for use or consumption, or of water and sewage
disposal, when used in this Act.
(Source: P.A. 90-491, eff. 1-1-98.)
|