PART 152 AIRCRAFT USE TAX : Sections Listing

TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 152 AIRCRAFT USE TAX

The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu.

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Section 152.101 Nature of the Aircraft Use Tax
Section 152.105 Basis and Rate of the Tax
Section 152.110 Returns and Payment
Section 152.115 Nontaxable Transactions

AUTHORITY: Implementing and authorized by the Aircraft Use Tax Law [35 ILCS 157].

SOURCE: Emergency rules adopted at 27 Ill. Reg.10518, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; adopted at 28 Ill. Reg. 3900, effective February 13, 2003.