Ill. Admin. Code tit. 86 § 510.200
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 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 and except that, in the case of a failure to file a return required by the Act, no notice of tax liability shall be issued covering tax due with that return more than 6 years after the original due date of that return, and except that the 30% penalty provided for in Section 5 shall not apply), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6b, and 6c of the Retailers' Occupation Tax Act, which are not inconsistent with the Act, and the Uniform Penalty and Interest Act shall apply, as far as practicable, to the subject matter of the Act to the same extent as if such provisions were included therein. References to retailers, to sellers or to persons engaged in the business of selling tangible personal property mean persons engaged in the business of distributing electricity when used in the Act. References in such incorporated Sections of the Retailers' Occupation Tax Act to sales of tangible personal property mean the distribution of electricity when used in the Act. [35 ILCS 620/5 ]
Ill. Admin. Code tit. 86, § 510.200