ILCS » Chapter 35 · Act 173
Illinois Compiled Statutes

35 ILCS 173/5-1 (2026)

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✓ current as of May 2026
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(35 ILCS 173/5-1)
    Sec. 5-1. Short title. This Article may be cited as the Gas Use Tax Law.
(Source: P.A. 93-31, eff. 10-1-03.)

    
Notes of Decisions
Cited in 1 case, 2011–2011 · leading case: Nat'l RR Passenger Corp. v. Peoples Gas Light & Coke Co., 776 F. Supp. 2d 759 (N.D. Ill. 2011).
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Nat'l RR Passenger Corp. v. Peoples Gas Light & Coke Co., 776 F. Supp. 2d 759 (N.D. Ill. 2011). · cites it 2× “) The Department administers Illinois revenue laws, including the Gas Use Tax Law, 35 ILCS 173/5-1 et seq., and the Gas Revenue Tax Act, 35 ILCS 615/1 et seq.”
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