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Illinois Compiled Statutes

Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

VEHICLES
(625 ILCS 5/) Illinois Vehicle Code.

625 ILCS 5/3-903

    (625 ILCS 5/3-903) (from Ch. 95 1/2, par. 3-903)
    Sec. 3-903. License. It shall be unlawful for any person to act as a "remittance agent" in the State of Illinois without first having obtained or renewed a license and posted a bond, as hereafter provided.
(Source: P.A. 97-832, eff. 7-20-12.)

625 ILCS 5/3-904

    (625 ILCS 5/3-904) (from Ch. 95 1/2, par. 3-904)
    Sec. 3-904. Application; contents; affidavits; prelicense education certification.
    (a) Any person who desires to act as a "remittance agent" shall first file with the Secretary of State a written application for a license. The application shall be under oath and shall contain the following:
        1. The name and address of the applicant.
        2. The address of each location at which the
    
applicant intends to act as a remittance agent.
        3. The applicant's business, occupation or
    
profession.
        4. A statement disclosing whether he has been
    
involved in any civil or criminal litigation and if so, the material facts pertaining thereto.
        5. A statement that the applicant has not committed
    
in the past 3 years any violation as determined in any civil, criminal, or administrative proceedings under the Retailers' Occupation Tax Act or under Article I or VII of Chapter 3 of this Code.
        6. Any other information concerning the business of
    
the applicant that the Secretary of State may prescribe.
    (b) The application under subsection (a) shall be accompanied by the affidavits of two persons residing in the city or town of such applicant's residence. Such affiants shall state that they have known the applicant for a period of at least two years; that the applicant is of good moral character and that his reputation for honesty and business integrity in the community in which he resides is good. If the applicant is not an individual, the requirements of this paragraph shall apply to each of its officers or members.
    (c) The application under subsection (a) shall be accompanied by a copy of the certification from the prelicensing education program required by Section 3-904.5.
(Source: P.A. 101-505, eff. 1-1-20.)

625 ILCS 5/3-904.2

    (625 ILCS 5/3-904.2)
    Sec. 3-904.2. Remittance agent background check. Each applicant for a remittance license shall have his or her fingerprints submitted to the Department of State Police in an electronic format that complies with the form and manner for requesting and furnishing criminal history record information as prescribed by the Department of State Police. These fingerprints shall be checked against the Department of State Police and Federal Bureau of Investigation criminal history record databases now and hereafter filed, including, but not limited to, civil, criminal, and latent fingerprint databases. The Department of State Police shall charge applicants a fee for conducting the criminal history records check, which shall be deposited in the State Police Services Fund and shall not exceed the actual cost of the records check. The Department of State Police shall furnish, pursuant to positive identification, records of Illinois convictions to the Secretary of State.
(Source: P.A. 101-505, eff. 1-1-20.)

625 ILCS 5/3-904.5

    (625 ILCS 5/3-904.5)
    Sec. 3-904.5. Remittance agent prelicensing education program courses.
    (a) An applicant for a license as a remittance agent shall complete a minimum of 8 hours of prelicensing education program courses under this Section prior to submitting an application to the Secretary of State.
    (b) To meet the requirements of this Section, at least one person who is associated with the remittance agent as an owner, principal, corporate officer, director, or member or partner of a limited liability company or limited liability partnership shall complete the education program courses.
    (c) The prelicensing education program courses shall be provided by public or private entities with an expertise in the area as approved by the Secretary of State. The Secretary of State must approve course curricula and instruction, in consultation with the Department of Transportation and any private entity with expertise in the area in the Secretary's discretion.
    (d) Each person who successfully completes an approved prelicensing education program under this Section shall be issued a certificate by the education program provider. The current certificate of completion, or a copy of the current certificate, shall be posted conspicuously in the principal office of the licensee.
    (e) The provisions of this Section apply to all remittance agents including, but not limited to, persons, corporations, and partnerships, except for the following:
        (1) motor vehicle rental companies having a national
    
franchise;
        (2) national motor vehicle auction companies;
        (3) wholesale dealer-only auction companies;
        (4) used vehicle dealerships owned by a franchise
    
motor vehicle dealer; and
        (5) banks, credit unions, and savings and loan
    
associations.
(Source: P.A. 101-505, eff. 1-1-20.)

625 ILCS 5/3-905

    (625 ILCS 5/3-905) (from Ch. 95 1/2, par. 3-905)
    Sec. 3-905. Bond; fee; duration of license. Such applicant shall, with his application, deposit with the Secretary of State a bond as hereinafter provided, for each location at which the applicant intends to act as a remittance agent. The application shall be accompanied by the payment of a license fee in the sum of $50.00 (or $25.00 if such application is filed after July 1) for each location at which he proposes to act as a remittance agent. If the applicant shall have complied with all of the requirements of this Section and the Secretary of State shall find after investigation that the applicant is financially sound and of good business integrity, he shall issue the required license. Such license shall terminate on December 31 of the year for which it is issued, but upon application prior to November 15 of any year for which a license is in effect may be renewed for the next succeeding calendar year. Such application shall be accompanied by the payment of an annual license fee of $50.00 for each location at which the applicant proposes to act as a remittance agent and the posting of the bond herein provided, for each such location.
    The bond required by this Section shall be for the term of the license, or renewal thereof, for which application is made, and shall run to the People of the State of Illinois, with surety by a bonding or insurance company authorized to do business in this State, to be approved by the Secretary of State. It shall be conditioned upon the proper transmittal of all remittances by the applicant as a remittance agent and the performance of all undertakings in connection therewith. It shall be in the minimum sum of $20,000, or in an amount equal to the aggregate sum of money transmitted to the State by the applicant during the highest 15 day period in the fiscal year immediately preceding the one for which application is made (rounded to the nearest $1,000), whichever is the greater. However, for the purpose of determining the bond requirements hereunder, remittances made by applicants in the form of money orders, checks, or electronic payments which are made payable directly to the Secretary of State or the Illinois Department of Revenue by the remitter, shall not be considered in the aggregate. The bond requirement of this Section shall not apply to banks, savings and loan associations, and credit unions chartered by the State of Illinois or the United States; provided that the banks, savings and loan associations, and credit unions provide to the Secretary of State an affidavit stating that the bank, savings and loan association, or credit union is sufficiently bonded to meet the requirements as required above. Such affidavit shall be signed by an officer of the bank, savings and loan association, or credit union and shall be notarized.
(Source: P.A. 99-324, eff. 1-1-16; 100-450, eff. 1-1-18.)

625 ILCS 5/3-906

    (625 ILCS 5/3-906) (from Ch. 95 1/2, par. 3-906)
    Sec. 3-906. Denial.
    The Secretary of State shall deny any application under this Article upon any of the following grounds:
        (1) That the application contains any false or
    
fraudulent statement; or
        (2) That the applicant has failed to furnish the
    
information required by the Secretary or to file a bond as required; or
        (3) That the required fee has not been paid; or
        (4) That the applicant has failed to remit fees to
    
the Secretary of State or the Department of Revenue; or
        (5) That the applicant has engaged in fraudulent
    
practices; or
        (6) That the applicant or a member of his immediate
    
family is an employee of the Secretary of State; or
        (7) That the Secretary of State is authorized under
    
any other provision of law.
    If the Secretary of State denies the application for a license, or renewal thereof, he shall so order in writing and notify the applicant thereof by certified mail. Upon the denial of an application for a license, or renewal thereof, he shall return the license fee. An applicant may contest the denial of an application for a license or renewal thereof by requesting an administrative hearing pursuant to Section 2-118 of this Code.
(Source: P.A. 97-832, eff. 7-20-12.)

625 ILCS 5/3-907

    (625 ILCS 5/3-907) (from Ch. 95 1/2, par. 3-907)
    Sec. 3-907. Suspension or revocation. Such license may be suspended or revoked by the Secretary of State for the violation of any provision of this Act or any rule or regulation of the Secretary of State and for any reason which, had it existed or been known to the Secretary of State at the time of the filing of the application for such license, would have been good cause for the denial of such application. The Secretary of State shall order such license suspended or revoked in writing and shall notify the licensee of the order by certified mail. A licensee may, upon receipt of an order of suspension or revocation seek a hearing to review such order pursuant to Section 2-118 of this Code.
(Source: P.A. 97-832, eff. 7-20-12.)

625 ILCS 5/3-908

    (625 ILCS 5/3-908) (from Ch. 95 1/2, par. 3-908)
    Sec. 3-908. Location.
    A licensee may not do business at a location not set forth in his license, but the Secretary of State may issue an amended license covering an additional location or locations, upon application therefor, the payment of an additional license fee and the posting of the required bond for each such location.
(Source: P.A. 76-1705.)

625 ILCS 5/3-909

    (625 ILCS 5/3-909) (from Ch. 95 1/2, par. 3-909)
    Sec. 3-909. Money accepted for remittance - Obligations of licensee.
    Each licensee shall forward to the remittee all money accepted for remittance not later than the fifth calendar day after the date upon which such money was received by the licensee, and shall promptly fulfill any other obligation it has undertaken in connection therewith.
(Source: P.A. 76-1705.)

625 ILCS 5/3-910

    (625 ILCS 5/3-910) (from Ch. 95 1/2, par. 3-910)
    Sec. 3-910. Records of transactions.
    Each licensee shall maintain for a period of three years the following records with reference to each transaction involving a remittance:
    1. The address of the location at which the transaction occurred.
    2. The name and address of the remitter.
    3. The name and address of the remittee.
    4. The purpose of the remittance.
    5. The amount of money received for remittance.
    6. The date of receipt of the money for remittance by the licensee.
    7. The date such money was forwarded to the remittee.
    8. If applicable, the date the license plate, vehicle tax sticker, license or other instrument issued by the remittee, was delivered to the remitter by the licensee.
(Source: P.A. 76-1705.)

625 ILCS 5/3-911

    (625 ILCS 5/3-911) (from Ch. 95 1/2, par. 3-911)
    Sec. 3-911. Examination of business.
    The Secretary of State or any of his representatives designated by him may examine the business of any person who acts, or may be acting, as a remittance agent, to determine whether such person is complying with the provisions of this Act and with such rules and regulations as may be promulgated by the Secretary of State pursuant to its provisions. For that purpose, the Secretary of State or his representatives shall have free access to the offices, places of business, and records of any such person.
(Source: P.A. 76-1705.)

625 ILCS 5/3-912

    (625 ILCS 5/3-912) (from Ch. 95 1/2, par. 3-912)
    Sec. 3-912. Rules and regulations.
    The Secretary of State may make such rules, regulations, direction, orders, decisions and findings as may be necessary for the enforcement of this Act and the purposes sought to be attained herein.
(Source: P.A. 76-1705.)

625 ILCS 5/3-913

    (625 ILCS 5/3-913) (from Ch. 95 1/2, par. 3-913)
    Sec. 3-913. Hearings. Hearings under this Article shall be governed by Section 2-118 of this Act and the Administrative Review Law as amended, shall apply to and govern all proceedings for judicial review of any final order issued by the Secretary of State.
(Source: P.A. 97-832, eff. 7-20-12.)

625 ILCS 5/3-914

    (625 ILCS 5/3-914) (from Ch. 95 1/2, par. 3-914)
    Sec. 3-914. Violations - Injunction. The violation of any provision of this Act by any remittance agent may be restrained by the issuance of an injunction by the circuit court, against him and any other person who shall aid or abet him in such violation, upon filing of a complaint by any person adversely affected thereby, the State's Attorney of such county, or by the Attorney General of the State of Illinois.
(Source: P.A. 79-1358.)

625 ILCS 5/3-915

    (625 ILCS 5/3-915) (from Ch. 95 1/2, par. 3-915)
    Sec. 3-915. Any person who violates, or who aids or abets another in the violation, of any provision of this Act or any rule or regulation promulgated thereunder, or does any act prohibited by this Act, or who fails, neglects, or refuses to perform any duty required by any provision of this Act or rule or regulation of the Secretary of State, within the time prescribed by the Secretary of State, or who fails, neglects, or refuses to obey any lawful order given or made by the Secretary of State, shall be guilty of a Class B misdemeanor, and each such act, failure, neglect, or refusal shall constitute a separate and distinct offense.
(Source: P.A. 77-2720.)

625 ILCS 5/3-916

    (625 ILCS 5/3-916) (from Ch. 95 1/2, par. 3-916)
    Sec. 3-916. Issuance of license - Effect. The issuance of a license pursuant to the provisions of this Act shall not be construed to grant to any remittance agent the authority to act as agent for the State of Illinois or any of its instrumentalities or political subdivisions, or for any of their officials or for any other person.
(Source: P.A. 76-1705.)

625 ILCS 5/3-917

    (625 ILCS 5/3-917) (from Ch. 95 1/2, par. 3-917)
    Sec. 3-917. Recovery of damages. Any person who shall have been damaged by reason of the failure of any "remittance agent" to fulfill the conditions of any bond filed pursuant to the provisions of this Act may maintain a suit thereon to recover his damages and his reasonable attorney's fees, against such "remittance agent" or his surety, or both: provided, however, the aggregate liability of the surety to all such persons shall, in no event, exceed the sum of such bond.
(Source: P.A. 76-1705.)

625 ILCS 5/3-918

    (625 ILCS 5/3-918)
    Sec. 3-918. (Repealed).
(Source: P.A. 98-756, eff. 7-16-14. Repealed by P.A. 98-787, eff. 7-25-14.)

625 ILCS 5/Ch. 3 Art. X

 
    (625 ILCS 5/Ch. 3 Art. X heading)
ARTICLE X. VEHICLE USE TAX

625 ILCS 5/3-1001

    (625 ILCS 5/3-1001) (from Ch. 95 1/2, par. 3-1001)
    Sec. 3-1001. A tax is hereby imposed on the privilege of using, in this State, any motor vehicle as defined in Section 1-146 of this Code acquired by gift, transfer, or purchase, and having a year model designation preceding the year of application for title by 5 or fewer years prior to October 1, 1985 and 10 or fewer years on and after October 1, 1985 and prior to January 1, 1988. On and after January 1, 1988, the tax shall apply to all motor vehicles without regard to model year. Except that the tax shall not apply
        (i) if the use of the motor vehicle is otherwise
    
taxed under the Use Tax Act;
        (ii) if the motor vehicle is bought and used by a
    
governmental agency or a society, association, foundation or institution organized and operated exclusively for charitable, religious or educational purposes;
        (iii) if the use of the motor vehicle is not subject
    
to the Use Tax Act by reason of subsection (a), (b), (c), (d), (e) or (f) of Section 3-55 of that Act dealing with the prevention of actual or likely multistate taxation;
        (iv) to implements of husbandry;
        (v) when a junking certificate is issued pursuant to
    
Section 3-117(a) of this Code;
        (vi) when a vehicle is subject to the replacement
    
vehicle tax imposed by Section 3-2001 of this Act;
        (vii) when the transfer is a gift to a beneficiary in
    
the administration of an estate and the beneficiary is a surviving spouse.
    Prior to January 1, 1988, the rate of tax shall be 5% of the selling price for each purchase of a motor vehicle covered by Section 3-1001 of this Code. Except as hereinafter provided, beginning January 1, 1988 and until January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is less than $15,000:
Number of Years Transpired AfterApplicable Tax
Model Year of Motor Vehicle
1 or less$390
2290
3215
4165
5115
690
780
865
950
1040
over 1025
Except as hereinafter provided, beginning January 1, 1988 and until January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is $15,000 or more:
Selling PriceApplicable Tax
$15,000 - $19,999$ 750
$20,000 - $24,999$1,000
$25,000 - $29,999$1,250
$30,000 and over$1,500
    Except as hereinafter provided, beginning on January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is less than $15,000:
        (1) if one year or less has transpired after the
    
model year of the vehicle, then the applicable tax is $465;
        (2) if 2 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $365;
        (3) if 3 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $290;
        (4) if 4 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $240;
        (5) if 5 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $190;
        (6) if 6 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $165;
        (7) if 7 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $155;
        (8) if 8 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $140;
        (9) if 9 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $125;
        (10) if 10 years have transpired after the model year
    
of the motor vehicle, then the applicable tax is $115; and
        (11) if more than 10 years have transpired after the
    
model year of the motor vehicle, then the applicable tax is $100.
    Except as hereinafter provided, beginning on January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is $15,000 or more:
        (1) if the selling price is $15,000 or more, but less
    
than $20,000, then the applicable tax shall be $850;
        (2) if the selling price is $20,000 or more, but less
    
than $25,000, then the applicable tax shall be $1,100;
        (3) if the selling price is $25,000 or more, but less
    
than $30,000, then the applicable tax shall be $1,350;
        (4) if the selling price is $30,000 or more, but less
    
than $50,000, then the applicable tax shall be $1,600;
        (5) if the selling price is $50,000 or more, but less
    
than $100,000, then the applicable tax shall be $2,600;
        (6) if the selling price is $100,000 or more, but
    
less than $1,000,000, then the applicable tax shall be $5,100; and
        (7) if the selling price is $1,000,000 or more, then
    
the applicable tax shall be $10,100.
For the following transactions, the tax rate shall be $15 for each motor vehicle acquired in such transaction:
        (i) when the transferee or purchaser is the spouse,
    
mother, father, brother, sister or child of the transferor;
        (ii) when the transfer is a gift to a beneficiary in
    
the administration of an estate, including, but not limited to, the administration of an inter vivos trust that became irrevocable upon the death of a grantor, and the beneficiary is not a surviving spouse;
        (iii) when a motor vehicle which has once been
    
subjected to the Illinois retailers' occupation tax or use tax is transferred in connection with the organization, reorganization, dissolution or partial liquidation of an incorporated or unincorporated business wherein the beneficial ownership is not changed.
    A claim that the transaction is taxable under subparagraph (i) shall be supported by such proof of family relationship as provided by rules of the Department.
    For a transaction in which a motorcycle, motor driven cycle or moped is acquired the tax rate shall be $25.
    On and after October 1, 1985 and until January 1, 2022, 1/12 of $5,000,000 of the moneys received by the Department of Revenue pursuant to this Section shall be paid each month into the Build Illinois Fund; on and after January 1, 2022, 1/12 of $40,000,000 of the moneys received by the Department of Revenue pursuant to this Section shall be paid each month into the Build Illinois Fund; and the remainder shall be paid into the General Revenue Fund.
    The tax imposed by this Section shall be abated and no longer imposed when the amount deposited to secure the bonds issued pursuant to the Build Illinois Bond Act is sufficient to provide for the payment of the principal of, and interest and premium, if any, on the bonds, as certified to the State Comptroller and the Director of Revenue by the Director of the Governor's Office of Management and Budget.
(Source: P.A. 102-353, eff. 1-1-22; 102-762, eff. 5-13-22.)

625 ILCS 5/3-1002

    (625 ILCS 5/3-1002) (from Ch. 95 1/2, par. 3-1002)
    Sec. 3-1002. The purchaser shall file a return signed by the purchaser with the Department of Revenue on a form prescribed by the Department. Such return shall contain substantially the following and such other information as the Department may reasonably require:
VERIFICATION
    I declare that I have examined this return and to the best of my knowledge it is true, correct and complete. I understand that the penalty for willfully filing a false return shall be a fine not to exceed $1,000 or imprisonment in a penal institution other than the penitentiary not to exceed one year, or both fine and imprisonment.
.....................                ........................
        Date                          Signature of purchaser
    Such return and payment from the purchaser shall be submitted to the Department after the sale and shall be a condition to securing in order to secure the title to the motor vehicle from the Secretary of State.
    When a purchaser pays the tax imposed by Section 3-1001 of this Code, the Department (upon request therefor from such purchaser) shall issue an appropriate receipt to such purchaser showing that he has paid such tax to the Department. Such receipt shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer.
(Source: P.A. 84-109.)

625 ILCS 5/3-1002.1

    (625 ILCS 5/3-1002.1) (from Ch. 95 1/2, par. 3-1002.1)
    Sec. 3-1002.1. Any person required to file a return under this Article who willfully files a false or incomplete return is guilty of a Class A misdemeanor.
(Source: P.A. 84-109.)

625 ILCS 5/3-1002.2

    (625 ILCS 5/3-1002.2) (from Ch. 95 1/2, par. 3-1002.2)
    Sec. 3-1002.2. For the purpose of assisting in determining the validity of the "selling price" reported on returns filed with the Department, the Department may furnish the following information to persons with whom the Department has contracted for service related to making such determination: the selling price stated on the return; vehicle identification number; year, make and model name or number of the vehicle; county code; purchase date; and mileage.
(Source: P.A. 84-1307; 84-1438.)

625 ILCS 5/3-1003

    (625 ILCS 5/3-1003) (from Ch. 95 1/2, par. 3-1003)
    Sec. 3-1003. The Department shall have full power to administer and enforce this Article; to collect all taxes, penalties and interest due hereunder; to dispose of taxes, penalties and interest so collected in the manner hereinafter provided, and to determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax penalty or interest hereunder. In the administration of, and compliance with, this Article, the Department and persons who are subject to this Article shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in the Use Tax Act, as now or hereafter amended, which are not inconsistent with this Article, as fully as if provisions contained in those Sections of the Use Tax Act were set forth in this Article.
    In addition to any other penalties imposed under law, any person convicted of violating the provisions of this Article, shall be assessed a fine of $1,000.
(Source: P.A. 85-444.)

625 ILCS 5/3-1004

    (625 ILCS 5/3-1004) (from Ch. 95 1/2, par. 3-1004)
    Sec. 3-1004. The State Department of Revenue shall, upon collecting any taxes as provided in this Article, pay such taxes over to the General Revenue Fund.
(Source: P.A. 84-471.)

625 ILCS 5/3-1005

    (625 ILCS 5/3-1005) (from Ch. 95 1/2, par. 3-1005)
    Sec. 3-1005. The Department shall have the authority to adopt such rules and regulations as are reasonable and necessary to implement the provisions of this Article.
(Source: P.A. 81-2nd S.S.-3.)

625 ILCS 5/3-1006

    (625 ILCS 5/3-1006) (from Ch. 95 1/2, par. 3-1006)
    Sec. 3-1006. For the purposes of this Article, "Department" is the Department of Revenue of the State of Illinois.
(Source: P.A. 81-2nd S.S.-3.)

625 ILCS 5/Ch. 3 Art. XI

 
    (625 ILCS 5/Ch. 3 Art. XI heading)
ARTICLE XI. REPLACEMENT VEHICLE TAX

625 ILCS 5/3-2001

    (625 ILCS 5/3-2001) (from Ch. 95 1/2, par. 3-2001)
    Sec. 3-2001. Until July 1, 2003, a tax of $200 is hereby imposed on the purchase of any passenger car as defined in Section 1-157 of this Code, purchased in Illinois by or on behalf of an insurance company to replace a passenger car of an insured person in settlement of a total loss claim. The tax imposed by this Section shall apply only to that portion of the purchase price of the replacement vehicle paid by the insurance company in settlement of the total loss claim, but not including any portion of such insurance payment which exceeds the market value of the total loss vehicle.
(Source: P.A. 93-24, eff. 6-20-03.)

625 ILCS 5/3-2002

    (625 ILCS 5/3-2002) (from Ch. 95 1/2, par. 3-2002)
    Sec. 3-2002. The purchaser insurance company or broker for an insurance company shall file a return with the Department of Revenue on a form prescribed by the Department. Such return shall contain such information as the Department may reasonably require. Such return and payment from the purchaser shall be submitted to the Department after the sale in order to secure the title to the motor vehicle.
    When a purchaser pays the tax imposed by Section 3-2001 of this Code, the Department (upon request therefor from such purchaser) shall issue an appropriate receipt to such purchaser showing that he has paid such tax to the Department. Such receipt shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer.
(Source: P.A. 83-114.)

625 ILCS 5/3-2003

    (625 ILCS 5/3-2003) (from Ch. 95 1/2, par. 3-2003)
    Sec. 3-2003. The Department shall have full power to administer and enforce this Article; to collect all taxes, penalties and interest due hereunder; to dispose of taxes, penalties and interest so collected in the manner hereinafter provided, and to determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax penalty or interest hereunder. In the administration of, and compliance with, this Article, the Department and persons who are subject to this Article shall have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in the Use Tax Act, as now or hereafter amended, which are not inconsistent with this Article, as fully as if provisions contained in those Sections of the Use Tax Act were set forth in this Article.
(Source: P.A. 83-114.)

625 ILCS 5/3-2004

    (625 ILCS 5/3-2004) (from Ch. 95 1/2, par. 3-2004)
    Sec. 3-2004. The State Department of Revenue shall, upon collecting any taxes as provided in this Article, pay such taxes over to the General Revenue Fund.
(Source: P.A. 84-471.)

625 ILCS 5/3-2005

    (625 ILCS 5/3-2005) (from Ch. 95 1/2, par. 3-2005)
    Sec. 3-2005. The Department shall have the authority to adopt such rules and regulations as are reasonable and necessary to implement the provisions of this Article.
(Source: P.A. 83-114.)

625 ILCS 5/3-2006

    (625 ILCS 5/3-2006) (from Ch. 95 1/2, par. 3-2006)
    Sec. 3-2006. For the purposes of this Article, "Department" is the Department of Revenue of the State of Illinois.
(Source: P.A. 83-114.)

625 ILCS 5/Ch. 4

 
    (625 ILCS 5/Ch. 4 heading)
CHAPTER 4. ANTI-THEFT LAWS AND ABANDONED VEHICLES

625 ILCS 5/Ch. 4 Art. I

 
    (625 ILCS 5/Ch. 4 Art. I heading)
ARTICLE I. ANTI-THEFT LAWS

625 ILCS 5/4-100

    (625 ILCS 5/4-100) (from Ch. 95 1/2, par. 4-100)
    Sec. 4-100. (Repealed).
(Source: P.A. 85-572. Repealed by P.A. 90-89, eff. 1-1-98.)

625 ILCS 5/4-101

    (625 ILCS 5/4-101) (from Ch. 95 1/2, par. 4-101)
    Sec. 4-101. Applicability of this Chapter.
    The provisions of this Chapter apply to all vehicles.
(Source: P.A. 76-1586.)

625 ILCS 5/4-102

    (625 ILCS 5/4-102) (from Ch. 95 1/2, par. 4-102)
    Sec. 4-102. Offenses relating to motor vehicles and other vehicles - Misdemeanors.
    (a) It is a violation of this Chapter for:
        (1) A person, without authority to do so, to damage a
    
vehicle or to damage or remove any part of a vehicle;
        (2) A person, without authority to do so, to tamper
    
with a vehicle or go in it, on it, or work or attempt to work any of its parts, or set or attempt to set it in motion;
        (3) A person to fail to report a vehicle as unclaimed
    
in accordance with the provisions of Section 4-107.
    (b) Sentence. A person convicted of a violation of this Section shall be guilty of a Class A misdemeanor. A person convicted of a violation of this Section a second or subsequent time, shall be guilty of a Class 4 felony.
(Source: P.A. 86-1209.)

625 ILCS 5/4-103

    (625 ILCS 5/4-103) (from Ch. 95 1/2, par. 4-103)
    Sec. 4-103. Offenses relating to motor vehicles and other vehicles - Felonies.
    (a) Except as provided in subsection (a-1), it is a violation of this Chapter for:
        (1) A person not entitled to the possession of a
    
vehicle or essential part of a vehicle to receive, possess, conceal, sell, dispose, or transfer it, knowing it to have been stolen or converted. Knowledge that a vehicle or essential part is stolen or converted may be inferred: (A) from the surrounding facts and circumstances, which would lead a reasonable person to believe that the vehicle or essential part is stolen or converted; or (B) if the person exercises exclusive unexplained possession over the stolen or converted vehicle or essential part, regardless of whether the date on which the vehicle or essential part was stolen is recent or remote;
        (2) A person to knowingly remove, alter, deface,
    
destroy, falsify, or forge a manufacturer's identification number of a vehicle or an engine number of a motor vehicle or any essential part thereof having an identification number;
        (3) A person to knowingly conceal or misrepresent the
    
identity of a vehicle or any essential part thereof;
        (4) A person to buy, receive, possess, sell or
    
dispose of a vehicle, or any essential part thereof, with knowledge that the identification number of the vehicle or any essential part thereof having an identification number has been removed or falsified;
        (5) A person to knowingly possess, buy, sell,
    
exchange, give away, or offer to buy, sell, exchange or give away, any manufacturer's identification number plate, mylar sticker, federal certificate label, State police reassignment plate, Secretary of State assigned plate, rosette rivet, or facsimile of such which has not yet been attached to or has been removed from the original or assigned vehicle. It is an affirmative defense to subsection (a) of this Section that the person possessing, buying, selling or exchanging a plate mylar sticker or label described in this paragraph is a police officer doing so as part of his official duties, or is a manufacturer's authorized representative who is replacing any manufacturer's identification number plate, mylar sticker or Federal certificate label originally placed on the vehicle by the manufacturer of the vehicle or any essential part thereof;
        (6) A person to knowingly make a false report of the
    
theft or conversion of a vehicle to any police officer of this State or any employee of a law enforcement agency of this State designated by the law enforcement agency to take, receive, process, or record reports of vehicle theft or conversion.
    (a-1) A person engaged in the repair or servicing of vehicles does not violate this Chapter by knowingly possessing a manufacturer's identification number plate for the purpose of reaffixing it on the same damaged vehicle from which it was originally taken, if the person reaffixes or intends to reaffix the original manufacturer's identification number plate in place of the identification number plate affixed on a new dashboard that has been or will be installed in the vehicle. The person must notify the Secretary of State each time the original manufacturer's identification number plate is reaffixed on a vehicle. The person must keep a record indicating that the identification number plate affixed on the new dashboard has been removed and has been replaced by the manufacturer's identification number plate originally affixed on the vehicle. The person also must keep a record regarding the status and location of the identification number plate removed from the replacement dashboard. The Secretary shall adopt rules for implementing this subsection (a-1).
    (a-2) The owner of a vehicle repaired under subsection (a-1) must, within 90 days of the date of the repairs, contact an officer of the Illinois State Police Vehicle Inspection Bureau and arrange for an inspection of the vehicle, by the officer or the officer's designee, at a mutually agreed upon date and location.
    (b) Sentence. A person convicted of a violation of this Section shall be guilty of a Class 2 felony.
    (c) The offenses set forth in subsection (a) of this Section shall not include the offense set forth in Section 4-103.2 of this Code.
(Source: P.A. 100-745, eff. 8-10-18.)

625 ILCS 5/4-103.1

    (625 ILCS 5/4-103.1) (from Ch. 95 1/2, par. 4-103.1)
    Sec. 4-103.1. Vehicle theft conspiracy.
    (a) Elements of the offense. A person commits vehicle theft conspiracy when, with intent that a violation of Section 4-103 of this Code be committed, he agrees with another to the commission of such an offense. No person may be convicted of vehicle theft conspiracy unless an overt act in furtherance of such an agreement is alleged and proved to have been committed by him or by a co-conspirator, and the accused is part of a common plan or scheme to engage in the unlawful activity.
    (b) Co-conspirators. It shall not be a defense to vehicle theft conspiracy that the person or persons with whom the accused is alleged to have conspired:
        (1) has not been prosecuted or convicted;
        (2) has been convicted of a different offense;
        (3) is not amenable to justice;
        (4) has been acquitted; or
        (5) lacked the capacity to commit an offense.
    (c) Sentence. Vehicle theft conspiracy to violate Section 4-103 of this Code is a Class 2 felony. Vehicle theft conspiracy to violate Section 4-103.2 of this Code is a Class 1 felony.
(Source: P.A. 86-1209.)

625 ILCS 5/4-103.2

    (625 ILCS 5/4-103.2) (from Ch. 95 1/2, par. 4-103.2)
    Sec. 4-103.2. Aggravated offenses relating to motor vehicles and other vehicles-Felonies.
    (a) Except as provided in subsection (a-1), it is a violation of this Chapter for:
        (1) a person not entitled to the possession of 3 or
    
more vehicles, 3 or more essential parts of different vehicles, or a combination thereof, to receive, possess, conceal, sell, dispose of or transfer, those vehicles or parts of vehicles at the same time or within a one year period knowing that these vehicles or parts of vehicles are stolen or converted;
        (2) a person to buy, receive, possess, sell or
    
dispose of 3 or more vehicles, 3 or more essential parts of different vehicles, or a combination thereof, at the same time or within a one year period, knowing that the identification numbers of the vehicles or the essential parts with an identification number have been removed or falsified;
        (3) a person not entitled to the possession of a
    
vehicle having a value of $25,000 or greater to receive, possess, conceal, sell, dispose or transfer the vehicle, knowing that the vehicle has been stolen or converted;
        (4) a person to knowingly possess, buy, sell,
    
exchange or give away, at the same time or within a one year period, 3 or more manufacturer's identification number plates, mylar stickers, federal certificate labels, State Police reassignment plates, Secretary of State assigned plates or a facsimile of those items, or a combination thereof, which have not yet been attached to or have been removed from an original or assigned vehicle or essential part of a vehicle. It is an affirmative defense that the person possessing, buying, selling or exchanging a plate, mylar sticker or label is a police officer doing so as part of his official duties, or is a manufacturer's authorized representative who is replacing any manufacturer's identification number plate, mylar sticker or federal certificate label originally placed on a vehicle by the manufacturer of a vehicle or any essential part of a vehicle;
        (5) a person not entitled to the possession of any
    
second division vehicle, semitrailer, farm tractor, tow truck, rescue squad vehicle, medical transport vehicle, fire engine, special mobile equipment, dump truck, truck mounted transit mixer, crane or the engine, transmission, cab, cab clip or vehicle cowl of any of the above vehicles, to receive, possess, conceal, sell, dispose of or transfer the vehicle or vehicle part described in this paragraph knowing it is stolen or converted;
        (6) a person not entitled to the possession of a
    
vehicle which is owned or operated by a law enforcement agency to receive, possess, conceal, sell, or dispose of or transfer such vehicle knowing it is the property of a law enforcement agency and knowing it to be stolen or converted;
        (7) a person:
            (A) who is the driver or operator of a vehicle
        
and is not entitled to the possession of that vehicle and who knows the vehicle is stolen or converted, or
            (B) who is the driver or operator of a vehicle
        
being used to transport or haul a vehicle or essential part of a vehicle and is not entitled to the possession of that vehicle or essential part being transported or hauled and who knows the transported or hauled vehicle or essential part is stolen or converted,
    who has been given a signal by a peace officer directing
    
him to bring the vehicle to a stop, to willfully fail or refuse to obey such direction, increase his speed, extinguish his lights or otherwise flee or attempt to elude the officer. The signal given by the peace officer may be by hand, voice, siren, or red or blue light. The officer giving the signal, if driving a vehicle, shall display the vehicle's illuminated, oscillating, rotating or flashing red or blue lights, which when used in conjunction with an audible horn or siren would indicate that the vehicle is an official police vehicle. Such requirement shall not preclude the use of amber or white oscillating, rotating or flashing lights in conjunction with red or blue oscillating, rotating or flashing lights as required in Section 12-215 of this Code; or
        (8) a person, at the same time or within a one year
    
period, to make a false report of the theft or conversion of 3 or more vehicles to any police officer or police officers of this State.
    (a-1) A person engaged in the repair or servicing of vehicles does not violate this Chapter by knowingly possessing a manufacturer's identification number plate for the purpose of reaffixing it on the same damaged vehicle from which it was originally taken, if the person reaffixes or intends to reaffix the original manufacturer's identification number plate in place of the identification number plate affixed on a new dashboard that has been or will be installed in the vehicle. The person must notify the Secretary of State each time the original manufacturer's identification number plate is reaffixed on a vehicle. The person must keep a record indicating that the identification number plate affixed on the new dashboard has been removed and has been replaced by the manufacturer's identification number plate originally affixed on the vehicle. The person also must keep a record regarding the status and location of the identification number plate removed from the replacement dashboard. The Secretary shall adopt rules for implementing this subsection (a-1).
    (a-2) The owner of a vehicle repaired under subsection (a-1) must, within 90 days of the date of the repairs, contact an officer of the Illinois State Police Vehicle Inspection Bureau and arrange for an inspection of the vehicle, by the officer or the officer's designee, at a mutually agreed upon date and location.
    (b) The inference contained in paragraph (1) of subsection (a) of Section 4-103 of this Code shall apply to subsection (a) of this Section.
    (c) A person convicted of violating this Section shall be guilty of a Class 1 felony.
    (d) The offenses set forth in subsection (a) of this Section shall not include the offenses set forth in Section 4-103 of this Code.
(Source: P.A. 93-456, eff. 8-8-03.)

625 ILCS 5/4-103.3

    (625 ILCS 5/4-103.3) (from Ch. 95 1/2, par. 4-103.3)
    Sec. 4-103.3. Organizer of an aggravated vehicle theft conspiracy.
    (a) A person commits the offense of organizer of a vehicle theft conspiracy if:
        (1) the person intentionally violates Section 4-103.2
    
of this Code with the agreement of 3 or more persons; and
        (2) the person is known by other co-conspirators as
    
the organizer, supervisor, financier or otherwise leader of the conspiracy.
    (b) No person may be convicted of organizer of a vehicle theft conspiracy unless an overt act in furtherance of the agreement is alleged and proved to have been committed by him or by a co-conspirator, and the accused is part of a common plan or scheme to engage in the unlawful activity.
    (c) It shall not be a defense to organizer of a vehicle theft conspiracy that the person or persons with whom the accused is alleged to have conspired:
        (1) has not been prosecuted or convicted;
        (2) has been convicted of a different offense;
        (3) is not amenable to justice;
        (4) has been acquitted; or
        (5) lacked the capacity to commit an offense.
    (d) Notwithstanding Section 8-5 of the Criminal Code of 2012, a person may be convicted and sentenced for both the offense of organizer of a vehicle theft conspiracy and any other offense in this Chapter which is the object of the conspiracy.
    (e) Organizer of a vehicle theft conspiracy is a Class X felony.
(Source: P.A. 97-1150, eff. 1-25-13.)

625 ILCS 5/4-104

    (625 ILCS 5/4-104) (from Ch. 95 1/2, par. 4-104)
    Sec. 4-104. Offenses relating to possession of titles and registration.
    (a) It is a violation of this Chapter for:
        1. A person to possess without authority any
    
manufacturer's statement of origin, certificate of title, salvage certificate, junking certificate, display certificate of title, registration card, license plate or digital license plate, registration sticker or digital registration sticker, or temporary registration permit, whether blank or otherwise;
        2. A person to possess any manufacturer's certificate
    
of origin, salvage certificate, junking certificate, certificate of title, or display certificate without complete assignment;
        3. A person to possess any manufacturer's statement
    
of origin, salvage certificate, junking certificate, display certificate or certificate of title, temporary registration permit, registration card, license plate or digital license plate, or registration sticker or digital registration sticker knowing it to have been stolen, converted, altered, forged, or counterfeited;
        4. A person to display or affix to a vehicle any
    
certificate of title, manufacturer's statement of origin, salvage certificate, junking certificate, display certificate, temporary registration permit, registration card, license plate or digital license plate, or registration sticker or digital registration sticker not authorized by law for use on such vehicle;
        5. A person to permit another, not entitled thereto,
    
to use or have possession of any manufacturer's statement of origin, salvage certificate, junking certificate, display certificate or certificate of title, registration card, license plate or digital license plate, temporary registration permit, or registration sticker or digital registration sticker;
        6. A person to fail to mail or deliver to the proper
    
person, within a reasonable period of time after receipt from the Secretary of State, any certificate of title, salvage certificate, junking certificate, display certificate, registration card, temporary registration permit, license plate or digital license plate, or registration sticker or digital registration sticker. If a person mails or delivers reasonable notice to the proper person after receipt from the Secretary of State, a presumption of delivery within a reasonable period of time shall exist; provided, however, the delivery is made, either by mail or otherwise, within 20 days from the date of receipt from the Secretary of State.
    (b) Sentence:
        1. A person convicted of a violation of subsection 1
    
or 2 of paragraph (a) of this Section is guilty of a Class 4 felony.
        2. A person convicted of a violation of subsection 3
    
of paragraph (a) of this Section is guilty of a Class 2 felony.
        3. A person convicted of a violation of either
    
subsection 4 or 5 of paragraph (a) of this Section is guilty of a Class A misdemeanor and upon a second or subsequent conviction of such a violation is guilty of a Class 4 felony.
        4. A person convicted of a violation of subsection 6
    
of paragraph (a) of this Section is guilty of a petty offense.
(Source: P.A. 101-395, eff. 8-16-19; 102-558, eff. 8-20-21.)

625 ILCS 5/4-105

    (625 ILCS 5/4-105) (from Ch. 95 1/2, par. 4-105)
    Sec. 4-105. Offenses relating to disposition of titles and registration.
    (a) It is a violation of this Chapter for:
        1. a person to alter, forge, or counterfeit any
    
manufacturer's statement of origin, certificate of title, salvage certificate, junking certificate, display certificate, registration sticker or digital registration sticker, registration card, or temporary registration permit;
        2. a person to alter, forge, or counterfeit an
    
assignment of any manufacturer's statement of origin, certificate of title, salvage certificate or junking certificate;
        3. a person to alter, forge, or counterfeit a
    
release of a security interest on any manufacturer's statement of origin, certificate of title, salvage certificate or junking certificate;
        4. a person to alter, forge, or counterfeit an
    
application for any certificate of title, salvage certificate, junking certificate, display certificate, registration sticker or digital registration sticker, registration card, temporary registration permit or license plate;
        5. a person to use a false or fictitious name or
    
address or altered, forged, counterfeited or stolen manufacturer's identification number, or make a material false statement, or fail to disclose a security interest, or conceal any other material fact on any application for any manufacturer's statement of origin, certificate of title, junking certificate, salvage certificate, registration card, license plate or digital license plate, temporary registration permit, or registration sticker or digital registration sticker, or commit a fraud in connection with any application under this Act;
        6. an unauthorized person to have in his possession a
    
blank Illinois certificate of title paper;
        7. a person to surrender or cause to be surrendered
    
any certificate of title, salvage or junking certificate in exchange for a certificate of title or other title document from any other state or foreign jurisdiction for the purpose of changing or deleting an "S.V." or "REBUILT" notation, odometer reading, or any other information contained on such Illinois certificate.
    (b) Sentence. A person convicted of a violation of this Section shall be guilty of a Class 2 felony.
(Source: P.A. 101-395, eff. 8-16-19; 102-558, eff. 8-20-21.)

625 ILCS 5/4-105.1

    (625 ILCS 5/4-105.1) (from Ch. 95 1/2, par. 4-105.1)
    Sec. 4-105.1. Offenses relating to deletion or falsification of information on title document.
    (a) It is a violation of this Code for a person to knowingly, with the intent to defraud, surrender or cause to be surrendered any manufacturer's statement of origin, certificate of title, salvage certificate, junking certificate, or other title document, in exchange for a certificate of title or other title document of this State or of any other State or foreign jurisdiction which results in or attempts to result in:
        1. The deletion of the words "S.V.", "REBUILT" or
    
similar notation.
        2. The falsification of an odometer reading; or
        3. The alteration or deletion of any other
    
information required to be contained on such certificate of title or any other title document of any State or foreign jurisdiction.
    (b) Presumptions. A title surrendered to another jurisdiction that is subsequently submitted to any person, corporation, or other legal entity, residing or doing business within Illinois, the following presumption shall apply; if the title document fails to contain all of the previous information required by Illinois law, it shall be presumed to have been done so knowingly.
    It shall be a rebuttable presumption that any title document surrendered or submitted with a false odometer reading shall be presumed to have been done so knowingly.
    (c) Sentence. A person convicted of a violation of this Section shall be guilty of a Class A misdemeanor. A person convicted of violating this Section a second or subsequent time shall be guilty of a Class 3 felony.
(Source: P.A. 91-571, eff. 1-1-00.)

625 ILCS 5/4-105.5

    (625 ILCS 5/4-105.5) (from Ch. 95 1/2, par. 4-105.5)
    Sec. 4-105.5. Attempt. As defined in Section 8-4 of the Criminal Code of 2012.
(Source: P.A. 97-1150, eff. 1-25-13.)

625 ILCS 5/4-106

    (625 ILCS 5/4-106) (from Ch. 95 1/2, par. 4-106)
    Sec. 4-106. Principals.
    It shall be a violation of the provisions of this Chapter for a person, whether present or absent, to aid, abet, induce, procure or cause the commission of an act which, if done directly by him, would constitute a violation of the provisions of this Chapter.
(Source: P.A. 76-1586.)