{"data":{"id":"us-il/35-ilcs-180-30","jurisdiction":"us-il","citation":"35 ILCS 180/30","heading":"One-Time Transitional Use Tax Credit.","body":"Within 3 months after the effective date of this Act, the merchant shall file an application (upon a form prescribed and furnished by the Department) to receive a one-time credit for the Use Tax paid on merchandise subject to tax under this Act purchased during the 6 months immediately prior to the effective date of this Act. The Department shall issue a credit equal to the total Use Tax paid in the 6 months immediately prior to the effective date of this Act. Upon the issuance of the credit, the merchant may apply the credit against the tax imposed under this Act.","path":["CHAPTER 35 REVENUE","Rental Purchase Agreement Occupation and Use Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3817\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"61833d972bc16c5b417de4b58a9c03ccc2c9a5e48114108e21acadf89107fb0e","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-180-25","next":"us-il/35-ilcs-180-35"},"notice":"GroundRules: Original legal text. Not legal advice."}