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incorporated Sections to sales of tangible personal property mean sale of digital asset business activity subject to tax under this Act when used in this Act. Section 3-65. The Illinois Administrative Procedure Act. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department under this Act, except that: (1) paragraph (b) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions, and opinions of the Department; and (2) subparagraph (a)(ii) of Section 5-10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Article. Section 3-70. Rulemaking. The Department may adopt rules in accordance with the Illinois Administrative Procedure Act and prescribe forms relating to the administration and enforcement of this Act as it deems appropriate. ARTICLE 5 Section 5-5. The Business Corporation Act of 1983 is amended by changing Section 15.05 and by adding Section 15.98 as follows: SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468