Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
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.
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Notation
AUTHORITY: Implementing and authorized by the Aircraft Use Tax Law [35 ILCS 157].