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Illinois Compiled Statutes - Full Text
Illinois Compiled Statutes (ILCS)
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.
Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
(235 ILCS 5/8-14) (from Ch. 43, par. 165a)
Sec. 8-14.
All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g,
5h, 5i and 5j of the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act, are by reference incorporated in and
made a part of this Article VIII as fully as though written herein;
provided that wherever in those Sections of the Retailers' Occupation Tax
Act, reference is made to a "retailer" such reference shall, for the
purposes of this Article, be deemed to refer to a licensee under this Act.
(Source: P.A. 87-205.)
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