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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 5/3-904.5

    (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.)