Sec. 12-502a. Administrative provisions. Penalties. Hearings and appeals.
Sec. 12-502a. Administrative provisions. Penalties. Hearings and appeals. The
provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to
the provisions of sections 12-494 to 12-504, inclusive, in the same manner and with the
same force and effect as if the language of said sections 12-548 to 12-554, inclusive,
and section 12-555a had been incorporated in full into said sections and had expressly
referred to the tax imposed under said sections, except to the extent that any such provision is inconsistent with a provision of said sections.
(P.A. 91-236, S. 16, 25.)
History: P.A. 91-236, S. 16 effective July 1, 1991, and applicable to taxes due on or after that date.
Cited. 44 CS 444.