Illinois Compiled Statutes
35 ILCS 105/12 (2026)
Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
✓ current as of May 2026
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(35 ILCS 105/12)
(from Ch. 120, par. 439.12) Sec. 12. Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act. All of the provisions of Sections 1d, 1e, 1f, 1i, 1j, 1j.1, 1k, 1m, 1n, 1o, 2-6, 2-12, 2-29, 2-54, 2a, 2b, 2c, 3, 4 (except that the time limitation provisions shall run from the date when the tax is due rather than from the date when gross receipts are received), 5 (except that the time limitation provisions on the issuance of notices of tax liability shall run from the date when the tax is due rather than from the date when gross receipts are received and except that in the case of a failure to file a return required by this Act, no notice of tax liability shall be issued on and after each July 1 and January 1 covering tax due with that return during any month or period more than 6 years before that July 1 or January 1, respectively), 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5j, 5k, 5l, 5m, 5n, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, which are not inconsistent with this 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.(Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23; 103-595, eff. 6-26-24.)
Notes of Decisions
Cited in 14
cases, 1995–2018 · leading case: State Ex Rel. Beeler Schad & Diamond, P.C. v. Ritz Camera Centers, Inc., 878 N.E.2d 1152 (Ill. App. Ct. 2007).
State Ex Rel. Beeler Schad & Diamond, P.C. v. Ritz Camera Centers, Inc., 878 N.E.2d 1152 (Ill. App. Ct. 2007). “See 35 ILCS 105/12 (West 2004); 35 ILCS 120/12 (West 2004).”
In Re: William Stoecker, Debtor, 179 F.3d 546 (7th Cir. 1999). “The district court affirmed the disallowance, precipitating this appeal by the state against the trustee in bankruptcy. The plane had been bought by Chandler Enterprises, Inc.”
BMO Harris Bank, N.A. v. Vista Mktg. Grp., Ltd. (In re Vista Mktg. Grp., Ltd.), 548 B.R. 502 (Bankr. N.D. Ill. 2016). “35 ILCS 105/12 does the same with respect to use taxes.”
Illinois, Dep't of Revenue v. Raleigh (In Re Stoecker), 179 B.R. 532 (N.D. Ill. 1995). “12 (codified as 35 ILCS 105/12), in turn, incorporates by reference section 13/é of the Retailer’s Occupation Tax Act (“ROTA”), Ill.”
Cook v. Dep't of Revenue, 666 N.E.2d 893 (Ill. App. Ct. 1996). “35 ILCS 105/12 (West 1994). Under the Retailers’ Tax Act, a taxpayer must collect a tax and remit it to the Department.”
Palumbo Bros., Inc. v. Wagner, 688 N.E.2d 837 (Ill. App. Ct. 1997). “Indeed, the collection mechanisms of the Retailers’ Occupation Tax Act are applicable in the context of the Use Tax Act (35 ILCS 105/12 (West 1996)). 3 We note that in the Cook opinion, the court suggested that the partnership was the only "person aggrieved” that could seek a…”
In Re Stoecker, 202 B.R. 429 (Bankr. N.D. Ill. 1996). “12, renumbered 35 ILCS 105/12 (effective until January 1, 1994).”
City of Chicago v. City of Kankakee, 2017 IL App (1st) 153531 (Ill. App. Ct. 2017). “Section 4 of the Retailers’ Occupation Tax Act (which is also applicable to the Use Tax Act pursuant to section 12 of the Use Tax Act (35 ILCS 105/12 (West 2016)), vests IDOR with authority to examine all tax returns, make corrections “according to its best judgment and…”
Horsehead Corp. v. Illinois Dep't of Revenue, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “” The tax tribunal upheld IDOR’s imposition of late filing penalties and late payment penalties under section 12 of the Use Tax Act (35 ILCS 105/12 (West 2016)), which incorporates portions of the Uniform Penalty and Interest Act (35 ILCS 735/3-1 et seq.”
Horsehead Corp. v. Dep't of Revenue & the Ill. Indep. Tax Tribunal, 2018 IL App (1st) 172802 (Ill. App. Ct. 2018). “" The tax tribunal upheld IDOR's imposition of late filing penalties and late payment penalties under section 12 of Use Tax Act ( 35 ILCS 105/12 (West 2016) ), which incorporates portions of the Uniform Penalty and Interest Act ( 35 ILCS 735/3-1 et seq.”
State ex rel. Beller Schad & Diamond, P.C. v. Ritz Camera Centers, Inc. (Ill. App. Ct. 2007). “See 35 ILCS 105/12 (West 2004); 35 ILCS 120/12 (West 2004).”
City of Chicago v. City of Kankakee, 2017 IL App (1st) 153531 (Ill. App. Ct. 2017). “Section 4 of the Retailers’ Occupation Tax Act (which is also applicable to the Use Tax Act pursuant to section 12 of the Use Tax Act (35 ILCS 105/12 (West 2016)), vests IDOR with authority to examine all tax returns, make corrections “according to its best judgment and…”
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