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35 ILCS 640/2-12
(35 ILCS 640/2-12)
Sec. 2-12.
Applicability of Retailers' Occupation Tax Act,
Public Utilities Revenue Act and Uniform Penalty and Interest
Act.
The Department shall have full power to administer and
enforce this Law; to collect all taxes, penalties and interest
due hereunder; to dispose of taxes, penalties and interest so
collected in the manner herein provided; and to determine all
rights to credit memoranda or refunds arising on account of
the erroneous payment of tax, penalty or interest hereunder.
All of the provisions of Sections 4 (except that the time
limitation provisions shall run 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 issuances 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 Law, 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, and except that the 30% penalty provided
for in Section 5 shall not apply), 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5i and 5j of the Retailers' Occupation Tax Act, and Sections
6, 8, 9, 10 and 11 of the Public Utilities Revenue Act, which
are not inconsistent with this Law, and the Uniform Penalty
and Interest Act shall apply, as far as practicable, to the
subject matter of this Law to the same extent as if such
provisions were included herein. References in such
incorporated Sections of the Retailers' Occupation Tax Act and
Public Utilities Revenue Act and to taxpayers and to persons
engaged in the business of selling tangible personal property
at retail means both purchasers and delivering suppliers
maintaining a place of business in this State, as required by
the particular context, when used in this Law. References in
such incorporated Sections of the Retailers' Occupation Tax
Act and Public Utilities Revenue Act to gross receipts and to
gross receipts received means purchase price or kilowatt-hours
used or consumed by the purchaser, as required by the
particular context.
Any credit memorandum issued under the tax imposed by Section 2 of the
Public Utilities Revenue Act may be applied against liability incurred under
this
Act.
Any credit memorandum issued under this Act may be applied against liability
incurred under the tax imposed by Section 2 of the Public Utilities Revenue
Act.
(Source: P.A. 90-561, eff. 8-1-98; 90-624, eff. 7-10-98.)
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