ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 151 VEHICLE USE TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 151 VEHICLE USE TAX
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Section 151.101 Nature of Vehicle Use Tax
Section 151.105 Basis and Rate of the Tax
Section 151.110 Title Application – Returns and Payment
Section 151.115 Nontaxable Transactions
AUTHORITY: Implementing Section 3-1001 and authorized by Section 3-1005 of Article X of the Illinois Vehicle Code [625 ILCS 5/3-1001 and 625 ILCS 5/3-1005].
SOURCE: Adopted at 13 Ill. Reg. 14080, effective August 25, 1989; amended at 24 Ill. Reg. 12087, effective July 28, 2000; amended at 45 Ill. Reg. 11578, effective September 1, 2021; amended at 46 Ill. Reg. 18171, effective October 25, 2022.