35 ILCS 157/10-20

(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.)