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.
35 ILCS 173/5-45
Multistate exemption
Known as the Gas Use Tax Law
The act spans §§ 35-173-5-1 to 35-173-5-999 (13 sections).
P.A. 93-31, eff. 10-1-03.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.