{"data":{"id":"us-il/235-ilcs-5-8-14","jurisdiction":"us-il","citation":"235 ILCS 5/8-14","heading":"","body":"All of the provisions of Sections 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i and 5j of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, are by reference incorporated in and made a part of this Article VIII as fully as though written herein; provided that wherever in those Sections of the Retailers' Occupation Tax Act, reference is made to a \"retailer\" such reference shall, for the purposes of this Article, be deemed to refer to a licensee under this Act.","path":["CHAPTER 235 LIQUOR","Liquor Control Act of 1934."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=1404\u0026ChapterID=26\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:32Z","sha256":"2677440da2dd2463d0e33698fb48854139a915e1c5b9a1991afeab18d3364244","source_id":"us-il","stale":false,"prev":"us-il/235-ilcs-5-8-13","next":"us-il/235-ilcs-5-9-1"},"notice":"GroundRules: Original legal text. Not legal advice."}