ILCS » Chapter 35 · Act 505
Illinois Compiled Statutes

35 ILCS 505/21 (2026)

The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 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

✓ current as of May 2026
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(35 ILCS 505/21) (from Ch. 120, par. 434a)
    Sec. 21. The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 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.
(Source: P.A. 87-205; 88-480.)
Notes of Decisions
Cited in 2 cases, 1996–2016 · leading case: 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).
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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 505/21 makes various provisions of the Retailers' Occupation Tax Act, including 35 ILCS 120/5, 5a and 5j, applicable to motor fuel taxes.”
First Nat. Bank of Lacon v. Strong, 663 N.E.2d 432 (Ill. App. Ct. 1996). “The Department of Revenue, acting pursuant to section 21 of the Motor Fuel Tax Law (35 ILCS 505/21 (West 1994)), seized the corporate assets of E.”
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