Illinois Compiled Statutes 35 Revenue: Article 5 - Gas Use Tax Law

• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-1
  Short title. This Article may be cited as the Gas Use Tax Law. (Source: P.A. 93-31, eff. 10-1-03.)
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-5
  Definitions. For purposes of this Law: "Delivering supplier" means any person engaged in the business of delivering gas to persons for use or consumption...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-10
  Imposition of tax. Beginning October 1, 2003, a tax is imposed upon the privilege of using in this State gas obtained in a purchase of...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-15
  Collection of Gas Use Tax; relief of duty. Beginning with bills issued on and after October 1, 2003, a delivering supplier maintaining a place...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-20
  Self-assessing purchaser registration; certificate of registration. Any purchaser who does not elect the alternate tax rate to be paid to a delivering supplier shall...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-25
  Self-assessing purchaser; direct return and payment of tax. Except for purchasers who have chosen the alternate tax rate to be paid to a delivering...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-30
  Registration of delivering suppliers. A delivering supplier maintaining a place of business in this State who engages in the delivery of gas in this...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-35
  Return and payment of tax by delivering supplier. Each delivering supplier who is required under Section 5-15 to collect the tax imposed by this...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-40
  Incorporation of applicable Sections. The Department shall have full power to administer and enforce this Law; to collect all taxes, penalties, and interest due hereunder;...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-45
  Multistate exemption. To prevent actual multi-state taxation of the privilege that is subject to taxation under this Law, any purchaser, upon proof that purchaser...
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-50
  Exemptions. The tax imposed under this Act shall not apply to: (1) Gas used by business enterprises located in an enterprise zone certified by...
• Illinois Revenue: Article 5 - Gas Use Tax Law
  Amendatory provisions; text omitted
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-905
  (Amendatory provisions; text omitted). (Source: P.A. 93-31, eff. 10-1-03.)
• Illinois Gas Use Tax Law. - 35 ILCS 173, Section 5-999
  Effective date. This Act takes effect on October 1, 2003. (Source: P.A. 93-31, eff. 10-1-03.)

Last modified: February 18, 2015