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.) |