Ill. Admin. Code tit. 86, pt. 153 - WATERCRAFT USE TAX
- § 153.101 - Definitions
- § 153.105 - Nature of the Watercraft Use Tax
- § 153.110 - Basis and Rate of the Tax
- § 153.115 - Nontaxable Transactions
- § 153.120 - Returns and Payment
Notes
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
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