§ 8-14

Illinois § 8-14

• Jurisdiction: Illinois
• Topic: REGULATION
• Ch. 235: LIQUOR
• Act 235 ILCS 5/: Liquor Control Act of 1934.
• Art.: Article VIII - Taxation Of Liquor

Text

All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i and 5j of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, are by reference incorporated in and made a part of this Article VIII as fully as though written herein; provided that wherever in those Sections of the Retailers' Occupation Tax Act, reference is made to a "retailer" such reference shall, for the purposes of this Article, be deemed to refer to a licensee under this Act.

Legislative History

(Source: P.A. 87-205 .)