Form RUT-50 must be filed by a person or business titling a motor vehicle in Illinois when the person or business:
- purchased or acquired a motor vehicle by gift or transfer from a private party either within or outside Illinois;
- moved into Illinois with a motor vehicle he or she owns that was originally purchased or acquired by gift or transfer from a private party.
For more information, see
STS-76, Illinois Aircraft/Watercraft and Vehicle Use Tax Information Guide.