TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 153 WATERCRAFT 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.


AUTHORITY: Implementing the Watercraft Use Tax Law [35 ILCS 158]

SOURCE: Emergency rule adopted at 29 Ill. Reg. 715, effective December 16, 2004; emergency expired May 14, 2005; adopted at 29 Ill. Reg. 9873, effective June 23, 2005.