35 ILCS 525/10-50
All of the provisions of Sections 1, 2a, 2b, 3 (except provisions relating to transaction returns and except for provisions that are inconsistent with this Act), in respect to all provisions therein other than the State rate of tax) 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation Tax Act that are not inconsistent with this Act, and all provisions 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 such provisions were included in this Act. The enumerated provisions of the Retailers' Occupation Tax Act in this Section and all provisions of the Uniform Penalty and Interest Act shall apply, as far as practicable, to booking intermediaries required to be registered under Section 10-30 of this Act.
35 ILCS 525/10-50