1. a) The purchaser shall file a return signed by the purchaser with the Department of Revenue on a form prescribed by the Department.
2. b) Such return and payment from the purchaser shall be submitted to the Department after the sale and shall be a condition to securing the title to the motor vehicle from the Secretary of State. Section 3-1002 of the Illinois Vehicle Title & Registration Law (Ill. Rev. Stat. 1987, ch. 95½, par. 3-1002). Such return and payment from the purchaser or transferee shall be submitted to the Department no later than 30 days after the sale or transfer of the vehicle.
3. c) When the applicable tax depends upon the "model age" of the vehicle, such "model age" shall be calculated on the date of title application.
4. d) The "model age" of the vehicle shall be determined by subtracting the model year of the vehicle from the year of the date of title application.

(Source: Amended at 45 Ill. Reg. 11578, effective September 1, 2021)