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Illinois Compiled Statutes
Information maintained by the Legislative Reference Bureau Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide. Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.
VEHICLES (625 ILCS 5/) Illinois Vehicle Code. 625 ILCS 5/3-912
(625 ILCS 5/3-912) (from Ch. 95 1/2, par. 3-912)
Sec. 3-912.
Rules and regulations.
The Secretary of State may make such rules, regulations, direction,
orders, decisions and findings as may be necessary for the enforcement of
this Act and the purposes sought to be attained herein.
(Source: P.A. 76-1705.)
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625 ILCS 5/3-913
(625 ILCS 5/3-913) (from Ch. 95 1/2, par. 3-913)
Sec. 3-913. Hearings. Hearings under this Article shall be governed by Section 2-118 of this
Act and the Administrative Review Law as amended, shall apply to and
govern all proceedings for judicial review of any final order issued by the
Secretary of State.
(Source: P.A. 97-832, eff. 7-20-12.)
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625 ILCS 5/3-914
(625 ILCS 5/3-914) (from Ch. 95 1/2, par. 3-914)
Sec. 3-914.
Violations - Injunction.
The violation of any provision of this Act by any remittance agent may
be restrained by the issuance of an injunction by
the circuit court, against him and any other person who shall aid or abet him in
such violation, upon filing of a complaint by any person adversely affected
thereby, the State's Attorney of such county, or by the Attorney General of
the State of Illinois.
(Source: P.A. 79-1358.)
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625 ILCS 5/3-915
(625 ILCS 5/3-915) (from Ch. 95 1/2, par. 3-915)
Sec. 3-915.
Any person who violates, or who aids or abets another in the violation,
of any provision of this Act or any rule or regulation promulgated
thereunder, or does any act prohibited by this Act, or who fails, neglects,
or refuses to perform any duty required by any provision of this Act or
rule or regulation of the Secretary of State, within the time prescribed by
the Secretary of State, or who fails, neglects, or refuses to obey any
lawful order given or made by the Secretary of State, shall be guilty of a
Class B misdemeanor, and each such act, failure, neglect, or refusal shall
constitute a separate and distinct offense.
(Source: P.A. 77-2720 .)
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625 ILCS 5/3-916
(625 ILCS 5/3-916) (from Ch. 95 1/2, par. 3-916)
Sec. 3-916.
Issuance of license - Effect.
The issuance of a license pursuant to the provisions of this Act shall
not be construed to grant to any remittance agent the authority to act as
agent for the State of Illinois or any of its instrumentalities or
political subdivisions, or for any of their officials or for any other
person.
(Source: P.A. 76-1705 .)
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625 ILCS 5/3-917
(625 ILCS 5/3-917) (from Ch. 95 1/2, par. 3-917)
Sec. 3-917.
Recovery of damages.
Any person who shall have been damaged by reason of the failure of any
"remittance agent" to fulfill the conditions of any bond filed pursuant to
the provisions of this Act may maintain a suit thereon to recover his
damages and his reasonable attorney's fees, against such "remittance agent"
or his surety, or both: provided, however, the aggregate liability of the
surety to all such persons shall, in no event, exceed the sum of such bond.
(Source: P.A. 76-1705 .)
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625 ILCS 5/3-918
(625 ILCS 5/3-918)
Sec. 3-918. (Repealed).
(Source: P.A. 98-756, eff. 7-16-14. Repealed by P.A. 98-787, eff. 7-25-14.)
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625 ILCS 5/Ch. 3 Art. X
(625 ILCS 5/Ch. 3 Art. X heading)
ARTICLE X.
VEHICLE USE TAX
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625 ILCS 5/3-1001
(625 ILCS 5/3-1001) (from Ch. 95 1/2, par. 3-1001)
Sec. 3-1001. A tax is hereby imposed on the privilege of using, in this
State, any motor vehicle as defined in Section 1-146 of this Code acquired by
gift, transfer, or purchase, and having a year model designation preceding the
year of application for title by 5 or fewer years prior to October 1, 1985 and
10 or fewer years on and after October 1, 1985 and prior to January 1, 1988.
On and after January 1, 1988, the tax shall apply to all motor vehicles without
regard to model year. Except that the tax shall not apply
(i) if the use of the motor vehicle is otherwise | | taxed under the Use Tax Act;
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(ii) if the motor vehicle 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;
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(iii) if the use of the motor vehicle is not subject
| | to the Use Tax Act by reason of subsection (a), (b), (c), (d), (e) or (f) of Section 3-55 of that Act dealing with the prevention of actual or likely multistate taxation;
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(iv) to implements of husbandry;
(v) when a junking certificate is issued pursuant to
| | Section 3-117(a) of this Code;
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(vi) when a vehicle is subject to the replacement
| | vehicle tax imposed by Section 3-2001 of this Act;
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(vii) when the transfer is a gift to a beneficiary in
| | the administration of an estate and the beneficiary is a surviving spouse.
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Prior to January 1, 1988, the rate of tax shall be 5% of the selling
price for each purchase of a motor vehicle covered by Section 3-1001 of
this Code. Except as hereinafter provided, beginning January 1, 1988 and until January 1, 2022, the
rate of tax shall be as follows for transactions in which the selling price
of the motor vehicle is less than $15,000:
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Number of Years Transpired After |
Applicable Tax |
Model Year of Motor Vehicle |
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1 or less |
$390 |
2 |
290 |
3 |
215 |
4 |
165 |
5 |
115 |
6 |
90 |
7 |
80 |
8 |
65 |
9 |
50 |
10 |
40 |
over 10 |
25 |
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Except as hereinafter provided, beginning January 1, 1988 and until January 1, 2022, the rate of
tax shall be as follows for transactions in which the selling price of the
motor vehicle is $15,000 or more:
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Selling Price |
Applicable Tax |
$15,000 - $19,999 |
$ 750 |
$20,000 - $24,999 |
$1,000 |
$25,000 - $29,999 |
$1,250 |
$30,000 and over |
$1,500 |
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Except as hereinafter provided, beginning on January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is less than $15,000:
(1) if one year or less has transpired after the
| | model year of the vehicle, then the applicable tax is $465;
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| (2) if 2 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $365;
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| (3) if 3 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $290;
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| (4) if 4 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $240;
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| (5) if 5 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $190;
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| (6) if 6 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $165;
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| (7) if 7 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $155;
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| (8) if 8 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $140;
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| (9) if 9 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $125;
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| (10) if 10 years have transpired after the model year
| | of the motor vehicle, then the applicable tax is $115; and
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| (11) if more than 10 years have transpired after the
| | model year of the motor vehicle, then the applicable tax is $100.
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| Except as hereinafter provided, beginning on January 1, 2022, the rate of tax shall be as follows for transactions in which the selling price of the motor vehicle is $15,000 or more:
(1) if the selling price is $15,000 or more, but less
| | than $20,000, then the applicable tax shall be $850;
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| (2) if the selling price is $20,000 or more, but less
| | than $25,000, then the applicable tax shall be $1,100;
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| (3) if the selling price is $25,000 or more, but less
| | than $30,000, then the applicable tax shall be $1,350;
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| (4) if the selling price is $30,000 or more, but less
| | than $50,000, then the applicable tax shall be $1,600;
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| (5) if the selling price is $50,000 or more, but less
| | than $100,000, then the applicable tax shall be $2,600;
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| (6) if the selling price is $100,000 or more, but
| | less than $1,000,000, then the applicable tax shall be $5,100; and
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| (7) if the selling price is $1,000,000 or more, then
| | the applicable tax shall be $10,100.
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| For the following transactions, the tax rate shall be $15 for each
motor vehicle acquired in such transaction:
(i) when the transferee or purchaser is the spouse,
| | mother, father, brother, sister or child of the transferor;
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(ii) when the transfer is a gift to a beneficiary in
| | the administration of an estate, including, but not limited to, the administration of an inter vivos trust that became irrevocable upon the death of a grantor, and the beneficiary is not a surviving spouse;
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(iii) when a motor vehicle which has once been
| | subjected to the Illinois retailers' occupation tax or use tax is transferred in connection with the organization, reorganization, dissolution or partial liquidation of an incorporated or unincorporated business wherein the beneficial ownership is not changed.
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A claim that the transaction is taxable under subparagraph (i) shall be
supported by such proof of family relationship as provided by rules of the
Department.
For a transaction in which a motorcycle, motor driven cycle or moped is acquired the tax rate shall be $25.
On and after October 1, 1985 and until January 1, 2022, 1/12 of $5,000,000 of the moneys received
by the Department of Revenue pursuant to this Section shall be paid each
month into the Build Illinois Fund; on and after January 1, 2022, 1/12 of $40,000,000 of the moneys received
by the Department of Revenue pursuant to this Section shall be paid each
month into the Build Illinois Fund; and the remainder shall be paid into the General
Revenue Fund.
The tax imposed by this Section shall be abated and no longer imposed
when the amount deposited to secure the bonds issued pursuant to the Build
Illinois Bond Act is sufficient to provide for the payment of the principal
of, and interest and premium, if any, on the bonds, as certified to the
State Comptroller and the Director of Revenue by the Director of the
Governor's Office of Management and Budget.
(Source: P.A. 102-353, eff. 1-1-22; 102-762, eff. 5-13-22.)
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