Illinois Code § 35 ILCS 505/21

The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e,
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5f, 5g, 5h, 5i and 5j, 6, 6a, 6b, 6c (except to the extent that the time
limitations for requesting an administrative hearing, the minimum notice
requirement for hearings, and the provisions regarding penalties and interest
are inconsistent with this Act), 8, 9, 10 and 12 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 those provisions were
included in this Act.

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