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
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.

Notation

AUTHORITY: Implementing the Watercraft Use Tax Law [35 ILCS 158]