PART152. AIRCRAFT USE TAX  


§ 152.101. Nature of the Aircraft Use Tax
§ 152.105. Basis and Rate of the Tax
§ 152.110. Returns and Payment
§ 152.115. Nontaxable Transactions
SOURCE: Emergency rules adopted at 27 Ill. Reg.10518, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; adopted at 28 Ill. Reg. 3900, effective February 13, 2003.

Notation

AUTHORITY: Implementing and authorized by the Aircraft Use Tax Law [35 ILCS 157].