An aircraft operated principally in interstate commerce. An aircraft not flown in Illinois. An aircraft this is not airworthy. Aircraft licensed by a foreign country which has reciprocal agreement with the United States Government. Only if the aircraft is navigated within Illinois.
Registration is for a two year calendar cycle.
Each cycle begins January 1 on all even years and expires December 31 of the following odd year. Renewal notices are mailed at the beginning of each cycle. Tax is due when an aircraft to be based in Illinois is purchased from an in or out of state dealer, lending institution, leasing company or other retailers.