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

Watercraft Use Tax

AUTHORITY: Implementing the Watercraft Use Tax Law [35 ILCS 158] 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.DEPARTMENT OF REVENUE

153.101Definitions 153.105Nature of the Watercraft Use Tax 153.110Basis and Rate of the Tax 153.115Nontaxable Transactions 153.120Returns and Payment