(415 ILCS 125/325)
(Section scheduled to be repealed on January 1, 2025)
Sec. 325. Incorporation of other Acts. The provisions of Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10 and 12 (except
to the extent to which the minimum notice requirement for hearings conflicts
with that provided for in Section 16 of the Motor Fuel Tax Law), of the
Retailers' Occupation Tax Act that are not inconsistent with this Act, and
Section 3-7 of 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 those
provisions were included in this Law.
In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17, 17a, and 18 of the Motor
Fuel Tax Law shall apply as far as practicable, to the subject matter of this
Law to the same extent as if those provisions were included in this Law.
References to "taxes" in these incorporated Sections shall be construed to
apply to the administration, payment, and remittance of all fees under this
Law.
(Source: P.A. 95-264, eff. 8-17-07; 96-1384, eff. 7-29-10.)
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