Ill. Admin. Code tit. 86, pt. 153 - WATERCRAFT USE TAX

  1. § 153.101 - Definitions
  2. § 153.105 - Nature of the Watercraft Use Tax
  3. § 153.110 - Basis and Rate of the Tax
  4. § 153.115 - Nontaxable Transactions
  5. § 153.120 - Returns and Payment

Notes

Ill. Admin. Code tit. 86, pt. 153

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.

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

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