§ 30. Application of Retailers' Occupation Tax provisions. All the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act that
are not inconsistent with this Act apply, as far as practicable, to the surcharge
imposed by this Act to the same extent as if those provisions were included in this
Act. References in the incorporated Sections of the Retailers' Occupation Tax Act to
retailers, to sellers, or to persons engaged in the business of selling tangible personal
property mean persons required to remit the charge imposed under this Act.
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