Such per­sons in admin­is­ter­ing and account­ing for the tax are sub­ject to the same rights, reme­dies, priv­i­leges, immu­ni­ties, pow­ers and duties, and the same con­di­tions, restric­tions, lim­i­ta­tions, found in the “Use Tax Act”, as are now or here­after amend­ed, unless oth­er­wise not­ed or except­ed in P.A. 84–163.  (See 55 ILCS 5/1–1001)