Illinois Compiled Statutes 35 Revenue: Article 10 - Aircraft Use Tax Law

• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-1
  Short title. This Article may be cited as the Aircraft Use Tax Law. (Source: P.A. 93-24, eff. 6-20-03.)
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-10
  Definition. For the purposes of this Law, "Department" means the Department of Revenue of the State of Illinois. (Source: P.A. 93-24, eff. 6-20-03.)
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-15
  Tax imposed. A tax is hereby imposed on the privilege of using, in this State, any aircraft as defined in Section 3 of the...
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-20
  Returns. The purchaser, transferee, or donee shall file a return signed by the purchaser, transferee, or donee with the Department of Revenue on a...
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-25
  Filing false or incomplete return. Any person required to file a return under this Law who willfully files a false or incomplete return is...
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-30
  Determining selling price. For the purpose of assisting in determining the validity of the "selling price" reported on returns filed with the Department, the...
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-35
  Powers of Department. The Department shall have full power to administer and enforce this Law; to collect all taxes, penalties, and interest due hereunder;...
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-40
  Payments to Local Government Distributive Fund and General Revenue Fund. The Department of Revenue shall each month, upon collecting any taxes as provided in...
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-45
  Rules. The Department shall have the authority to adopt such rules as are reasonable and necessary to implement the provisions of this Law. (Source:...
• Illinois Revenue: Article 10 - Aircraft Use Tax Law
  Amendatory provision; text omitted
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-905
  (Amendatory provision; text omitted). (Source: P.A. 93-24, eff. 6-20-03; text omitted.)
• Illinois Revenue: Article 10 - Aircraft Use Tax Law
  Amendatory provisions; text omitted
• Illinois Aircraft Use Tax Law. - 35 ILCS 157, Section 10-910
  (Amendatory provisions; text omitted). (Source: P.A. 93-24, eff. 6-20-03; text omitted.)

Last modified: February 18, 2015