Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 115/12

(35 ILCS 115/12) (from Ch. 120, par. 439.112)

Sec. 12.

All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k,
1m,
1n, 1o, 2-6, 2-12, 2-54, 2a, 2b, 2c, 3 (except as to the disposition by the Department
of the
tax collected under this Act), 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 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), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 5k, 5l, 5n, 6d, 7, 8, 9, 10, 11 and
12 of the "Retailers' Occupation Tax Act" which 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 Act
to the same extent as if such provisions were included herein.

(Source: P.A. 102-700, eff. 4-19-22.)