TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 190 AUTOMOBILE RENTING USE TAX


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SUBPART A: NATURE OF THE TAX

SUBPART B: EXEMPT AUTO RENTING USES AND AUTO RENTEES NOT SUBJECT TO THE TAX

SUBPART C: RECEIPT FOR THE TAX

SUBPART D: INFORMATION CONCERNING PAYMENT OF THE AUTOMOBILE RENTING USE TAX

SUBPART E: REGISTRATION OF OUT-OF-STATE RENTORS

SUBPART F: RENTORS' RETURNS

SUBPART G: INCORPORATION BY REFERENCE


AUTHORITY: Implementing the Automobile Renting Occupation and Use Tax Act [35 ILCS 155] and authorized by Section 2505-25 of the Civil Administrative Code of Illinois [20 ILCS 2505/2505-25].

SOURCE: Adopted at 9 Ill. Reg. 13098, effective August 12, 1985; amended at 16 Ill. Reg. 4867, effective March 12, 1992; amended at 25 Ill. Reg. 8329, effective June 22, 2001.