ILCS » Chapter 35 · Act 158
Illinois Compiled Statutes

35 ILCS 158/15-1 (2026)

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✓ current as of May 2026
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(35 ILCS 158/15-1)
    Sec. 15-1. Short title. This Article may be cited as the Watercraft Use Tax Law, and references in this Article to "this Law" mean this Article.
(Source: P.A. 93-840, eff. 7-30-04.)

    
Notes of Decisions
Cited in 1 case, 2020–2020 · 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). “July 30, 2004) (adding 35 ILCS 158/15-1 et seq.). Similarly, our research about the legislative history of this exemption in the Watercraft Use Tax Law revealed nothing.”
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