Illinois Statutes
§ 3-60 — Rolling stock exemption
Illinois § 3-60
This text of Illinois § 3-60 (Rolling stock exemption) 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. 3-60 (2026).
Text
Except as provided in Section 3-61 of this Act, the rolling stock exemption applies to rolling stock used by an interstate carrier for hire, even just between points in Illinois, if the rolling stock transports, for hire, persons whose journeys or property whose shipments originate or terminate outside Illinois.
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Legislative History
(Source: P.A. 93-23, eff. 6-20-03.)
Nearby Sections
15
§ 3
Tax imposed§ 3-1
Short title§ 3-10
Definitions§ 3-10.5
§ 3-10.5§ 3-12
Appeal options§ 3-15
§ 3-15§ 3-1A
§ 3-1A§ 3-2
§ 3-2§ 3-20
§ 3-20§ 3-25
Powers§ 3-35
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Bluebook (online)
Illinois § 3-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/3-60.