TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 151 VEHICLE 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. View Entire Part 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.