ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 153 WATERCRAFT USE TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 153 WATERCRAFT USE TAX
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Section 153.101 Definitions
Section 153.105 Nature of the Watercraft Use Tax
Section 153.110 Basis and Rate of the Tax
Section 153.115 Nontaxable Transactions
Section 153.120 Returns and Payment
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.