Ill. Admin. Code tit. 86, pt. 152

Aircraft Use Tax

AUTHORITY: Implementing and authorized by the Aircraft Use Tax Law [35 ILCS 157]. 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.DEPARTMENT OF REVENUE

152.101Nature of the Aircraft Use Tax 152.105Basis and Rate of the Tax 152.110Returns and Payment 152.115Nontaxable Transactions