reglab/housing_qa huggingface dataset:
35 ILCS 158/Art. 15 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

              ARTICLE 15 (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-1. Short title. This Article may be cited as the Watercraft Use Tax Law, and references in this Article to "this Law" mean this Article.  (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-5
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-5. Definitions.  For the purposes of this Law:"Department" means the Department of Revenue."Purchase price" means the reasonable consideration paid for a watercraft whether received in money or otherwise, including, but not limited to, cash, credits, property, and services, and including the value of any motor sold with, or in conjunction with, the watercraft. Except in the case of transfers between immediate family members, reasonable consideration ordinarily means the fair market value on the date the watercraft or the share of the watercraft was acquired or the date the watercraft was brought into this State, whichever is later, unless the taxpayer can demonstrate that a different value is reasonable. In the case of transfers between immediate family members, reasonable consideration ordinarily means the consideration actually paid, unless it appears from the facts and circumstances that the primary motivation of the transfer was the avoidance of tax."Watercraft" means:(1) Class 2, Class 3, and Class 4 watercraft, as     defined in Section 3-2 of the Boat Registration and Safety Act; or(2) personal watercraft, as defined in Section 1-2 of     the Boat Registration and Safety Act. (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-10. Tax imposed.  A tax is hereby imposed on the privilege of using, in this State, any watercraft acquired by gift, transfer, or purchase after September 1, 2004.   This tax does not apply if: (i) the use of the watercraft is otherwise taxed under the Use Tax Act; (ii) the watercraft is bought and used by a governmental agency or a society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes and that entity has been issued an exemption identification number under Section 1g of the Retailers' Occupation Tax Act; (iii) the use of the watercraft is not subject to the Use Tax Act by reason of subsection (a), (b), (c), (d), or (e) of Section 3-55 of that Act dealing with the prevention of actual or likely multi-state taxation;  (iv) the transfer is a gift to a beneficiary in the administration of an estate and the beneficiary is a surviving spouse; or (v) the watercraft is exempted from the numbering provisions of Section 3-12 of the Boat Registration and Safety Act. However, the exemption from tax provided by item (v) shall not apply to a watercraft exempted under paragraphs A, B, C, F, and G of Section 3-12 of the Boat Registration and Safety Act if such watercraft are used upon the waters of this State for more than 30 days in any calendar year.   (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-15. Rate of tax.  The rate of tax is 6.25% of the purchase price for each purchase of watercraft that is subject to tax under this Law. When an ownership share of a watercraft is acquired, the tax is imposed on the purchase price of that share. All owners are jointly and severally liable for any tax due as a result of the purchase, gift, or transfer of an ownership share of the watercraft.  (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-20. Returns.(a) The purchaser, transferee, or donee shall file with the Department a return signed by the purchaser, transferee, or donee on a form prescribed by the Department. The return shall contain a verification in substantially the following form and such other information as the Department may reasonably require: VERIFICATIONI declare that I have examined this return and, to the     best of my knowledge, it is true, correct, and complete. I understand that the penalty for willfully filing a false return is a fine not to exceed $1,000 or imprisonment in a penal institution other than the penitentiary not to exceed one year, or both a fine and imprisonment.(b) The return and payment from the purchaser, transferee, or donee shall be submitted to the Department within 30 days after the date of purchase, donation, or other transfer or the date the watercraft is brought into this State, whichever is later. Payment of tax is a condition to securing certificate of title for the watercraft from the Department of Natural Resources. When a purchaser, transferee, or donee pays the tax imposed by Section 5-10 of this Law, the Department (upon request therefor from the purchaser, transferee, or donee) shall issue an appropriate receipt to the purchaser, transferee, or donee showing that he or she has paid the tax to the Department.   The receipt shall be sufficient to relieve the purchaser, transferee, or donee from further liability for the tax to which the receipt may refer.   (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-25. Filing false or incomplete return. Any person required to file a return under this Law who willfully files a false or incomplete return is guilty of a Class A misdemeanor.   (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-30. Determining purchase price. For the purpose of assisting in determining the validity of the purchase price reported on returns filed with the Department, the Department may furnish the following information to persons with whom the Department has contracted for service related to making that determination: (i) the purchase price stated on the return; (ii) the watercraft identification number; (iii) the year, the make, and the model name or number of the watercraft; (iv) the purchase date; and (v) the hours of operation.   (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-35
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-35. Powers of Department. The Department has full power to: (i) administer and enforce this Law; (ii) collect all taxes, penalties, and interest due under this Law; (iii) dispose of taxes, penalties, and interest so collected in the manner set forth in this Law; and (iv)  determine all rights to credit memoranda or refunds arising on account of the erroneous payment of tax, penalty, or interest under this Law. In the administration of, and compliance with, this Law, the Department and persons who are subject to this Law have the same rights, remedies, privileges, immunities, powers, and duties, and are subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and employ the same modes of procedure, as are prescribed in the Use Tax Act (except for the provisions of Section 3-70), that are not inconsistent with this Law, as fully as if the provisions of the Use Tax Act were set forth in this Law. In addition to any other penalties imposed under law, any person convicted of violating the provisions of this Law shall be assessed a fine of $1,000.   (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-40. Payments to State and Local Sales Tax Reform Fund and General Revenue Fund. The Department shall each month, upon collecting any taxes as provided in this Law, pay 20% of the money collected into the State and Local Sales Tax Reform Fund, a special fund in the State treasury, and 80% into the General Revenue Fund.   (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-45. Rules. The Department has the authority to adopt such rules as are reasonable and necessary to implement the provisions of this Law.   (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/15-990
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

Sec. 15-990. (Amendatory provisions; text omitted).          (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/15-995
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 15

(35 ILCS 158/15-995)Sec. 15-995.    (Amendatory provisions; text omitted).       (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 20 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 20

(35 ILCS 158/Art. 20 heading)              ARTICLE 20 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 25 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 25

(35 ILCS 158/Art. 25 heading)              ARTICLE 25 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 30 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 30

(35 ILCS 158/Art. 30 heading)              ARTICLE 30 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 35 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 35

(35 ILCS 158/Art. 35 heading)              ARTICLE 35 (This Article is compiled at 35 ILCS 20/)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 40 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 40

(35 ILCS 158/Art. 40 heading)              ARTICLE 40 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 45 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 45

(35 ILCS 158/Art. 45 heading)              ARTICLE 45 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 50 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 50

(35 ILCS 158/Art. 50 heading)              ARTICLE 50 (Amendatory provisions; text omitted)    (Source: P.A. 93-840, eff. 7-30-04; text omitted.)
35 ILCS 158/Art. 99 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 99

              ARTICLE 99 (Source: P.A. 93-840, eff. 7-30-04.)
35 ILCS 158/99-99
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 158/ - Watercraft Use Tax Law.|Article 99

(35 ILCS 158/99-99)Sec. 99-99. Effective date.     This Act takes effect upon becoming law.    (Source:  P.A. 93-840, eff. 7-30-04.)
35 ILCS 173/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

 ARTICLE 5
35 ILCS 173/5-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-1.     Short title.     This Article may be cited as the Gas  Use Tax  Law.    (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 173/5-10
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-10. Imposition of tax. Beginning October 1, 2003, a tax is imposed  upon the privilege of  using in  this State gas obtained in a purchase of out-of-state gas  at the rate of 2.4 cents per therm or 5%  of the  purchase price for the billing period, whichever is the lower rate.  Such tax rate shall be referred to as the "self-assessing purchaser tax rate".  Beginning  with bills issued by delivering suppliers on and after October 1, 2003,  purchasers  may elect  an alternative tax rate of 2.4 cents per therm to be paid under the provisions  of Section 5-15 of this Law to a delivering supplier maintaining a place of  business in this  State. Such  tax rate shall be referred to as the "alternate tax rate". The tax imposed  under this Section  shall not apply to gas used by business enterprises certified under  Section 9-222.1 of the  Public Utilities Act, as amended, to the extent of such exemption and during  the  period of  time specified by the Department of Commerce and Economic Opportunity.       (Source: P.A. 93-31, eff. 10-1-03; 94-793, eff. 5-19-06.)
35 ILCS 173/5-15
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-15.     Collection of Gas Use Tax; relief of duty.     Beginning with  bills  issued on and after October 1, 2003, a delivering supplier maintaining a place  of  business in  this State shall collect, from the purchasers who have elected the alternate  tax  rate  provided in Section 5-10 of this Law, the tax that is imposed by this Law at  the  alternate  2.4 cents per therm rate. The tax imposed at the alternate tax rate by this  Law shall,  when collected, be stated as a distinct and separate item apart from the  selling  price of the  gas. The tax collected by any delivering supplier shall  constitute a  debt owed by that person to this State. Upon receipt by a delivering supplier  of a copy of a  certificate of registration issued to a self-assessing purchaser under Section  5-20 of this  Law, that delivering supplier is relieved of the duty to collect the alternate  tax from that  self-assessing purchaser beginning with bills issued to that self-assessing  purchaser 30 or  more days after receipt of the copy of that certificate of registration.    (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 173/5-20
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-20.         Self-assessing purchaser registration; certificate of  registration.  Any purchaser who does not elect the alternate tax rate to be paid to a  delivering supplier  shall register with the Department as a self-assessing purchaser and pay the  tax  imposed  by Section 5-10 of this Law directly to the Department at the self-assessing  purchaser  rate.A purchaser registering as a self-assessing purchaser may not revoke such  registration for at least one year thereafter. Application for a certificate of  registration as  a self-assessing purchaser shall be made to the Department upon forms furnished  by the  Department and shall contain any reasonable information that the Department may  require. The self-assessing purchaser shall be required to disclose the name  of the  delivering supplier or suppliers who are delivering the gas upon which the  self-assessing purchaser will be paying tax directly to the Department.Upon receipt of the application for a certificate of registration in  proper form, the  Department shall issue to the applicant a certificate of registration as a  self-assessing  purchaser. The applicant shall provide a copy of the certificate of  registration as a self-assessing purchaser to the applicant's delivering  supplier or suppliers.    (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 173/5-30
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-30.     Registration of delivering suppliers.     A delivering supplier  maintaining a place of business in this State who engages in the delivery of  gas in this  State shall register with the Department. A delivering supplier, if required to  register  under the Gas Revenue Tax Act, need not obtain an additional certificate of  registration  under this Law, but shall be deemed to be sufficiently registered by virtue of  his being  registered under the Gas Revenue Tax Act. Application for a certificate of  registration  shall be made to the Department upon forms furnished by the Department and  shall  contain any reasonable information the Department may require. Upon receipt of  the  application for a certificate of registration in proper form, the Department  shall issue to  the applicant a certificate of registration. The Department may deny a  certificate of  registration to any applicant if such applicant is in default for moneys due  under this Law.  Any person aggrieved by any decision of the Department under this Section may,  within  20 days after notice of such decision, protest and request a hearing, whereupon  the  Department shall give notice to such person of the time and place fixed  for such hearing  and shall hold a hearing in conformity with the provisions of this Law and then  issue its  final administrative decision in the matter to such person. In the absence of  such a  protest within 20 days, the Department's decision shall become final without  any further  determination being made or notice given.    (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 173/5-40
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-40. Incorporation of applicable Sections. The Department shall  have  full power to administer and enforce this Law; to collect all taxes, penalties,  and interest  due hereunder; to dispose of taxes, penalties, and interest so collected in the  manner  hereinafter provided; and to determine all rights to credit memoranda or  refunds  arising  on account of the erroneous payment of tax, penalty, or interest hereunder. In  the  administration of, and compliance with, this Section, the Department and  persons  who  are subject to this Section shall have the same rights, remedies, privileges,  immunities,  powers, and duties, be subject to the same conditions, restrictions,  limitations,  penalties, and definitions of terms, and employ the same modes of procedure, as  are  prescribed in Sections 2, 4, 5, 6, 7, 9 (except provisions relating to  transaction returns and  except that the due date for returns shall be the 15th day of each month for  the  preceding  calendar month), 10, 11, 12, 12a, 12b, 13, 14, 15, 18, 19, 20, 21, and 22 of  the  Use Tax  Act, and are not inconsistent with this Section, as fully as if those  provisions  were set  forth herein.Notwithstanding any other provision of this Chapter, a business enterprise classified under Standard Industrial Code  (SIC) 3221 that (i) was located, on or before November 1, 2005, in an enterprise zone certified by the Department of Commerce and Economic Opportunity, (ii) was eligible for an exemption under item (1) of Section 5-50 of this Act for the entire period of November 1, 2005, through October 31, 2008, (iii) was entitled to a refund of at least $75,000 during any 6-month period between November 1, 2005 and October 31, 2008, and (iv) paid the tax due under this Act for the period from November 1, 2005 through October 31, 2008, may request that the public utility file an amended return or returns with the Department reflecting the entire credit due to the business enterprise, and the utility shall file that amended return or returns. The business enterprise must make a written request to the public utility within 15 days after the effective date of this amendatory Act of the 96th General Assembly.  The utility must file the amended return or returns within 45 days after receiving the request. (Source: P.A. 96-27, eff. 6-30-09.)
35 ILCS 173/5-45
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-45.     Multistate exemption.     To prevent actual multi-state  taxation of the  privilege that is subject to taxation under this Law, any purchaser, upon proof  that  purchaser has paid a tax in another state on such event, shall be allowed a  credit against  the tax imposed by this Law, to the extent of the amount of the tax properly  due  and paid  in the other state.    (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 173/5-50
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-50.     Exemptions.     The tax imposed under this Act shall not apply to:(1) Gas used by business enterprises located in an     enterprise zone certified by the Department of Commerce and Economic Opportunity pursuant to the Illinois Enterprise Zone Act;(2) Gas used by governmental bodies, or a     corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes.  Such use shall not be exempt unless the government body, or corporation, society, association, foundation, or institution organized and operated exclusively for charitable, religious, or educational purposes has first been issued a tax exemption identification number by the Department of Revenue pursuant to Section 1g of the Retailers' Occupation Tax Act. A limited liability company may qualify for the exemption under this Section only if the limited liability company is organized and operated exclusively for educational purposes. The term "educational purposes" shall have the same meaning as that set forth in Section 2h of the Retailers' Occupation Tax Act;(3) Gas used in the production of electric energy.      This exemption does not include gas used in the general maintenance or heating of an electric energy production facility or other structure;(4) Gas used in a petroleum refinery operation;(5) Gas purchased by persons for use in liquefaction     and fractionation processes that produce value added natural gas byproducts for resale;(6) Gas used in the production of anhydrous ammonia     and downstream nitrogen fertilizer products for resale.The Department may adopt rules to implement the provisions of this  Section.    (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 173/5-905
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-905.     (Amendatory provisions; text omitted).     (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 173/5-999
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

(35 ILCS 173/5-999)Sec. 5-999.     Effective date.     This Act takes effect on October 1, 2003.    (Source: P.A. 93-31, eff. 10-1-03.)
35 ILCS 185/Art. 5 heading
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 185/ - Leveling the Playing Field for Illinois Retail Act.|Article 5 - Leveling the Playing Field for Illinois Retail Act

   Article 5.   Leveling the Playing Field for Illinois Retail Act  (Source: P.A. 101-31, eff. 6-28-19.)
35 ILCS 185/5-1
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 185/ - Leveling the Playing Field for Illinois Retail Act.|Article 5 - Leveling the Playing Field for Illinois Retail Act

Sec. 5-1. Short title. This Article may be cited as the Leveling the Playing Field for Illinois Retail Act.  References in this Article to "this Act" means this Article.  (Source: P.A. 101-31, eff. 6-28-19.)