20 ILCS 2505/2505-25

(20 ILCS 2505/2505-25) (was 20 ILCS 2505/39b3)

Sec. 2505-25.

Retailers' Occupation Tax Act.

The Department has the power to
administer and enforce all the rights, powers, and duties
contained in the Retailers' Occupation Tax Act to collect all revenues
thereunder and to succeed to all the
rights, powers, and duties previously exercised by the Department of
Finance
in connection therewith.

(Source: P.A. 91-239, eff. 1-1-00.)