Illinois Administrative Code
Title 86 - REVENUE
Part 630 - COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX
Section 630.130 - Penalties, Interest and Procedures

All penalties (both civil and criminal), provisions concerning interest and procedures (such as the making of assessments, the venue and mode of conducting hearings, subpoenas, matters pertaining to judicial review and other procedural subjects), together with statutes of limitation, are the same under Section 4(b) of the Water Commission Act of 1985 as under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1987, ch. 120, pars. 440 et seq.).