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Illinois Compiled Statutes

35 ILCS 157/10-1 (2026)

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✓ current as of May 2026
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(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.)

    
Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2020–2024 · leading case: Shakman v. Dep't of Revenue, 2019 IL App (1st) 182197 (Ill. App. Ct. 2020).
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Shakman v. Dep't of Revenue, 2019 IL App (1st) 182197 (Ill. App. Ct. 2020). · cites it 2× “OPINION ¶1 This appeal concerns Illinois’s Aircraft Use Tax Law (35 ILCS 157/10-1 et seq. (West 2018)), which imposes a 6.”
TCRG SN4057, LLC v. Illinois Dep't of Revenue, 2024 IL App (1st) 231389-U (Ill. App. Ct. 2024). “1960) (lease of property for use in Illinois is a taxable use); see also Revenue 5 Although the Tribunal’s July 2023 order indicates that the Department’s use tax case is based on the Aircraft Use Tax Law (35 ILCS 157/10-1 et seq. (West 2022)), the Department clarified in its…”
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