Ill. Admin. Code. tit 86, § 475.180 - Incorporation by Reference

All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 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 the Tax Act, and all provisions of the Uniform Penalty and Interest Act, shall apply, as far as practicable, to the subject matter of the Tax Act to the same extent as if those provisions were included in the Tax Act

$$35 ILCS 450/2-70$$

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