(625 ILCS 5/3-2003)
(from Ch. 95 1/2, par. 3-2003)
The Department shall have full power to administer and enforce
this Article; to collect all taxes, penalties and interest due hereunder;
to dispose of taxes, penalties and interest so collected in the manner hereinafter
provided, and to determine all rights to credit memoranda or refunds arising
on account of the erroneous payment of tax penalty or interest hereunder.
In the administration of, and compliance with, this Article, the Department
and persons who are subject to this Article shall have the same rights,
remedies, privileges, immunities, powers and duties, and be subject to
the same conditions, restrictions, limitations, penalties and definitions
of terms, and employ the same modes of procedure, as are prescribed in the Use Tax Act,
as now or hereafter amended, which are not inconsistent with this Article,
as fully as if provisions contained in those Sections of the Use Tax Act
were set forth in this Article.
(Source: P.A. 83-114.)