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Current as of January 01, 2025 | Updated by Findlaw Staff
§ 8-14. All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i and 5j of the “Retailers' Occupation Tax Act 1 and Section 3-7 of the Uniform Penalty and Interest Act, 2 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.
Cite this article: FindLaw.com - Illinois Statutes Chapter 235. Liquor § 5/8-14. Retailers' Occupation Tax Act; incorporation by reference - last updated January 01, 2025 | https://codes.findlaw.com/il/chapter-235-liquor/il-st-sect-235-5-8-14/
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