(35 ILCS 610/5) (from Ch. 120, par. 467.5)
Sec. 5.
All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i, 5j, 6b, and 6c 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. References in
such 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 engaged in the business of
transmitting messages when used in this Act. References in such
incorporated Sections of the Retailers' Occupation Tax Act to purchasers of
tangible personal property mean purchasers of the service of transmitting
messages when used in this Act. References in such incorporated Sections of
the Retailers' Occupation Tax Act to sales of tangible personal property
mean the transmitting of messages when used in this Act.
(Source: P.A. 90-491, eff. 1-1-98.)
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