Ill. Admin. Code. tit 86, § 518.140 - Incorporation by Reference

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 the Act apply, as far as practicable, to the charge imposed by the Act to the same extent as if those provisions were included in the 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 by Section 16-108.30 of the Public Utilities Act. [220 ILCS 5/16-108.30(e)]