The provisions of Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 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 in this
Act. For the purposes of this Act, references in such incorporated Sections
of the Retailers' Occupation Tax Act to retailers, sellers or persons
engaged in the business of selling tangible personal property means persons
engaged in conducting pull tabs and jar games and references in such
incorporated Sections of the Retailers' Occupation Tax Act to sales of
tangible personal property mean the conducting of pull tabs and jar games
and the making of charges for participating in such drawings.
If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, as shown on an original return, the taxpayer may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.
(Source: P.A. 102-538, eff. 8-20-21.)