2023 Illinois Compiled Statutes › Chapter 35 - REVENUE › 35 ILCS 157/ - Aircraft Use Tax Law. › Article 10 - Aircraft Use Tax Law

(35 ILCS 157/Art. 10 heading)
ARTICLE 10
(35 ILCS 157/10-1)
Sec. 10-1. 
		Short title. 
		This Article may be cited as the Aircraft Use Tax Law.
(Source: P.A. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-10)
Sec. 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.)
(35 ILCS 157/10-15)
Sec. 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 Aeronautics
Act acquired
by gift, transfer, or purchase after June 30, 2003. This tax does not apply (i)
if the use of
the aircraft is otherwise taxed under the Use Tax Act; (ii) if the aircraft 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; (iii)
if the use of the aircraft 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
multistate taxation; or (iv) if the transfer is a gift to a beneficiary in the
administration of
an estate and the beneficiary is a surviving spouse. The rate of tax shall be
6.25% of the
selling price for each purchase of aircraft that qualifies under this Law. For
purposes of
calculating the tax due under this Law when an aircraft is acquired by gift or
transfer, the
tax shall be imposed on the fair market value of the aircraft on the date the
aircraft is
acquired or the date the aircraft is brought into the State, whichever is
later.
Tax shall be
imposed on the selling price of an aircraft acquired through purchase. However,
the
selling price shall not be less than the fair market value of the aircraft on
the date the
aircraft is purchased or the date the aircraft is brought into the State,
whichever is later.
(Source: P.A. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-20)
Sec. 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 form prescribed by the Department. The
return
shall contain substantially the following paragraph and such other information
as the
Department may reasonably require:
VERIFICATION
I 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 shall
be 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.
...............      ......................
Date                 Signature of purchaser,
transferee, or donee
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
aircraft is brought into the
State,
whichever is later. Payment of tax shall be a condition to securing
registration of the
aircraft from the Division of Aeronautics of the Department of Transportation.
When a
purchaser, transferee, or donee pays the tax imposed by Section 10-15 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 such 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. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-25)
Sec. 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
guilty
of a Class
A misdemeanor.
(Source: P.A. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-30)
Sec. 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 Department may furnish the following information to persons
with
whom the Department has contracted for service related to making that
determination: the
selling price stated on the return; the aircraft identification number; the
year, the make,
and the model name or number of the aircraft; the purchase date; and the hours
of
operation.
(Source: P.A. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-35)
Sec. 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; 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 Law, the Department and persons
who
are
subject to this Law shall have the same rights, remedies, privileges,
immunities, powers,
and duties, and be 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, as now or hereafter amended (except for the provisions of Section
3-70),
which 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. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-40)
Sec. 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 this Law,
pay the
money collected from the 1.25% portion of the 6.25% rate into the
Local
Government Distributive Fund, a special fund in the State treasury.  The
remainder shall
be paid into the General Revenue Fund.
(Source: P.A. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-45)
Sec. 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: P.A. 93-24, eff. 6-20-03.)
(35 ILCS 157/10-905)
Sec. 10-905. 
		(Amendatory provision; text omitted).
(Source: P.A. 93-24, eff. 6-20-03; text omitted.)
(35 ILCS 157/10-910)
Sec. 10-910. 
		(Amendatory provisions; text omitted).
(Source: P.A. 93-24, eff. 6-20-03; text omitted.)