Illinois Compiled Statutes
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35 ILCS 105/12
(35 ILCS 105/12)
(from Ch. 120, par. 439.12)
Applicability of Retailers' Occupation Tax Act and Uniform Penalty
and Interest Act.
All of the provisions of Sections 1d, 1e, 1f, 1i, 1j,
1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3, 4 (except that the time limitation provisions
from the date when the tax is due rather than from the date when gross
receipts are received), 5 (except that the time limitation provisions on
the issuance of notices of tax liability shall run from the date when the
tax is due rather than from the date when gross receipts are received and
except that in the case of a failure to file a return required by this Act, no
notice of tax liability shall be issued on and after each July 1 and January 1
covering tax due with that return during any month or period more than 6 years
before that July 1 or January 1, respectively), 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 5n, 7, 8, 9, 10, 11 and 12 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.
(Source: P.A. 102-700, eff. 4-19-22.)