Illinois Statutes
§ 1m
Illinois § 1m
This text of Illinois § 1m is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
35 Ill. Comp. Stat. 1m (2026).
Text
Subject to the provisions of Section 1k of this Act, machinery and equipment used in the operation of an aircraft maintenance facility as defined in Section 1k, located within an enterprise zone shall be exempt from the tax imposed by this Act. The machinery and equipment exempted by this Section is limited to machinery and equipment used primarily to maintain, rebuild or repair aircraft used as rolling stock moving in interstate commerce for hire by the operator of the facility. The Department of Revenue shall promulgate any rules and regulations necessary to further define machinery and equipment eligible for exemption in an aircraft maintenance facility.
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Legislative History
(Source: P.A. 86-1490.)
Cite This Page — Counsel Stack
Bluebook (online)
Illinois § 1m, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/1m.