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.