35 ILCS 115/12

Current through Public Act 103-1052

Section 35 ILCS 115/12 - (Text of Section from P.A. 103-595) Applicable provisions

All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12, 2-29, 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, 5m, 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.

35 ILCS 115/12

Amended by P.A. 103-0595,§ 45, eff. 6/26/2024.

Amended by P.A. 103-0009,§ 85-15, eff. 6/7/2023.

Amended by P.A. 102-0700,§ 110-909, eff. 4/19/2022.

Amended by P.A. 099-0217,§ 10, eff. 7/31/2015.

Amended by P.A. 098-1098,§ 30, eff. 8/26/2014.

Amended by P.A. 095-0331,§ 395, eff. 8/21/2007.

Amended by P.A. 094-1021, § 90-30, eff. 7/12/2006.

Amended by P.A. 094-0781, § 15, eff. 5/19/2006.

P.A. 90-42, eff. 1-1-98; 90-792, eff. 1-1-99.

This section is set out more than once due to postponed, multiple, or conflicting amendments.