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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 | | (2) national motor vehicle auction companies;
(3) wholesale dealer-only auction companies;
(4) used vehicle dealerships owned by a franchise
| | motor vehicle dealer; and
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| (5) banks, credit unions, and savings and loan
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(Source: P.A. 101-505, eff. 1-1-20 .)
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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 .)
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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 | |
(2) That the applicant has failed to furnish the
| | information required by the Secretary or to file a bond as required; or
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(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
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(5) That the applicant has engaged in fraudulent
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(6) That the applicant or a member of his immediate
| | family is an employee of the Secretary of State; or
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(7) That the Secretary of State is authorized under
| | any other provision of law.
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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.)
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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.)
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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.)
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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.)
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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.)
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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.)
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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.)
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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.)
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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.)
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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 .)
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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 .)
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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 .)
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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.)
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625 ILCS 5/Ch. 3 Art. X
(625 ILCS 5/Ch. 3 Art. X heading)
ARTICLE X.
VEHICLE USE TAX
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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;
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(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;
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(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;
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(iv) to implements of husbandry;
(v) when a junking certificate is issued pursuant to
| | Section 3-117(a) of this Code;
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(vi) when a vehicle is subject to the replacement
| | vehicle tax imposed by Section 3-2001 of this Act;
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(vii) when the transfer is a gift to a beneficiary in
| | the administration of an estate and the beneficiary is a surviving spouse.
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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:
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Number of Years Transpired After |
Applicable Tax |
Model Year of Motor Vehicle |
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1 or less |
$390 |
2 |
290 |
3 |
215 |
4 |
165 |
5 |
115 |
6 |
90 |
7 |
80 |
8 |
65 |
9 |
50 |
10 |
40 |
over 10 |
25 |
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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:
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Selling Price |
Applicable Tax |
$15,000 - $19,999 |
$ 750 |
$20,000 - $24,999 |
$1,000 |
$25,000 - $29,999 |
$1,250 |
$30,000 and over |
$1,500 |
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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;
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| (2) if 2 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $365;
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| (3) if 3 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $290;
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| (4) if 4 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $240;
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| (5) if 5 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $190;
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| (6) if 6 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $165;
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| (7) if 7 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $155;
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| (8) if 8 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $140;
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| (9) if 9 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $125;
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| (10) if 10 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $115; and
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| (11) if more than 10 years have transpired after the
| | model year of the motor vehicle, then the applicable tax is $100.
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| 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;
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| (2) if the selling price is $20,000 or more, but less
| | than $25,000, then the applicable tax shall be $1,100;
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| (3) if the selling price is $25,000 or more, but less
| | than $30,000, then the applicable tax shall be $1,350;
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| (4) if the selling price is $30,000 or more, but less
| | than $50,000, then the applicable tax shall be $1,600;
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| (5) if the selling price is $50,000 or more, but less
| | than $100,000, then the applicable tax shall be $2,600;
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| (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
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| (7) if the selling price is $1,000,000 or more, then
| | the applicable tax shall be $10,100.
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| 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;
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(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;
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(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.
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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.)
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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 .)
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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.)
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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.)
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