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Illinois Administrative Code (Last Updated: January 12, 2021) |
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TITLE86. REVENUE |
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PART153. WATERCRAFT USE TAX |
| § 153.101. Definitions |
| § 153.105. Nature of the Watercraft Use Tax |
| § 153.110. Basis and Rate of the Tax |
| § 153.115. Nontaxable Transactions |
| § 153.120. Returns and Payment |
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SOURCE: Emergency rule adopted at 29 Ill. Reg. 715, effective December 16, 2004; emergency expired May 14, 2005; adopted at 29 Ill. Reg. 9873, effective June 23, 2005.
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Notation
AUTHORITY: Implementing the Watercraft Use Tax Law [35 ILCS 158]