35 ILCS 173/5-45: Multistate exemption.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Gas Use Tax Law.
To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser has paid a tax in another state on such event, shall be allowed a credit against the tax imposed by this Law, to the extent of the amount of the tax properly due and paid in the other state.
Collected 2026-09-15T04:46:20Z. Source file · JSON