{"data":{"id":"us-il/35-ilcs-158-15-45","jurisdiction":"us-il","citation":"35 ILCS 158/15-45","heading":"Rules.","body":"The Department has the authority to adopt such rules as are reasonable and necessary to implement the provisions of this Law.","path":["CHAPTER 35 REVENUE","Watercraft Use Tax Law."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=2601\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"ac0964b06bf30f9148223919b4e03e801feee422b87fc07038de7d83b024c772","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-158-15-40","next":"us-il/35-ilcs-158-15-990"},"notice":"GroundRules: Original legal text. Not legal advice."}