Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1
  For the purposes of this Act the terms set out in the Sections following this Section and preceding Section 2 have the meanings ascribed to...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.1
  "Motor Fuel" means all volatile and inflammable liquids produced, blended or compounded for the purpose of, or which are suitable or practicable for, operating...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.2
  Distributor. "Distributor" means a person who either (i) produces, refines, blends, compounds or manufactures motor fuel in this State, or (ii) transports motor fuel into...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.3
  "Motor Vehicles" means motor vehicles as defined by The Illinois Vehicle Code and watercraft propelled by an internal combustion engine. (Source: P.A. 77-1079.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.4
  "Municipality" means city, village or incorporated town. (Source: Laws 1961, p. 3653.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.5
  "Blending" means the mixing together by any process whatsoever, of any one or more products with other products, and regardless of the original character...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.6
  "Blender" means any person who engages in the practice of blending as herein defined. (Source: Laws 1961, p. 3653.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.7
  "Department" means the Department of Revenue of the State of Illinois. (Source: Laws 1961, p. 3653.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.8
  "Gallon" means, in addition to its ordinary meaning, its equivalent in a capacity of measurement of substance in a gaseous state. (Source: Laws 1961,...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.9
  "Sale" means, in addition to its ordinary meaning, any exchange, gift or other disposition. In every case where motor fuel is exchanged, given or...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.10
  "Distribute" means, in addition to its ordinary meaning, any disposition of possession whether by bailment, consignment or other manner or means whereby physical control...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.11
  "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, or a receiver, trustee, guardian,...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.12
  "Received" shall be given its usual meaning including: A. Motor fuel produced, refined, prepared, distilled, manufactured or compounded at any refinery or other place...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.13
  "Special Fuel" means all volatile and inflammable liquids capable of being used for the generation of power in an internal combustion engine except that...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.13A
  "1-K Kerosene" means a special low-sulfur grade kerosene suitable for use in non-flue connected kerosene burner appliances, and in wick-fed illuminate lamps which has a...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.13B
  "Dyed diesel fuel" means special fuel, as defined in Section 1.13 of this Law, dyed in accordance with Section 4d of this Law. (Source:...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.14
  Supplier. "Supplier" means any person other than a licensed distributor who (i) transports special fuel into this State; (ii) exports special fuel out of this...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.15
  (Repealed). (Source: P.A. 87-879. Repealed by P.A. 91-173, eff. 1-1-00.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.16
  "Commercial motor vehicle" means a motor vehicle used, designed, or maintained for the transportation of persons or property and either having 2 axles and a...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.17
  "Motor carrier" means any person who operates or causes to be operated any commercial motor vehicle on any highway within this State. (Source: P.A.
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.18
  "Proof gallon" means one gallon of 100 proof alcohol. For example: One gallon of 200 proof alcohol is two proof gallons. For the purpose...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.19
  "Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of this Act and aviation fuels and kerosene, but excluding liquified petroleum gases....
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.20
  "Receiver" means a person who either produces, refines, blends, compounds or manufactures fuel in this State, or transports fuel into this State or receives...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.21
  "Reseller" means any person, other than a retailer, who purchases motor fuel for resale to a person, and on which tax has been paid....
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.22
  "Jurisdiction" means a state of the United States, the District of Columbia, a state of the United Mexican States, or a province or Territory of...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.23
  "Terminal rack" means a mechanism for dispensing motor fuel or fuel from a refinery, terminal, or bulk plant into a transport truck, railroad tank...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.24
  "Premises" means any location where original records are kept; where tank cars, ships, barges, tank trucks, tank wagons, or other types of transportation equipment...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.25
  "Kerosene-type jet fuel" means any jet fuel as described in ASTM specification D 1655 and military specifications MIL-T-5624R and MIL-T-83133D (Grades JP-5 and JP-8)....
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.26
  "Designated inspection site" means any State highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Department to...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.27
  "Power take-off equipment" means any accessory that is mounted onto or designed as an integral part of a transmission of a motor vehicle that...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.28
  "Semitrailer" means every vehicle without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 1.29
  "Research and development" means basic and applied research in the engineering, designing, development, or testing of prototypes or new products. "Research and development" does...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 2
  A tax is imposed on the privilege of operating motor vehicles upon the public highways and recreational-type watercraft upon the waters of this State. (a)...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 2a
  Except as hereinafter provided, on and after January 1, 1990 and before January 1, 2025, a tax of three-tenths of a cent per gallon is...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 2b
  In addition to the tax collection and reporting responsibilities imposed elsewhere in this Act, a person who is required to pay the tax imposed...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 2c
  Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 2d
  Reporting and payment requirements for persons who produce biodiesel fuel or biodiesel blends for self-use. (a) Beginning July 1, 2007, notwithstanding any other reporting provisions...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 3
  No person shall act as a distributor of motor fuel within this State without first securing a license to act as a distributor of motor...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 3a
  No person, other than a licensed distributor, shall act as a supplier of special fuel within this State without first securing a license to act...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 3a-1
  (Repealed). (Source: P.A. 87-149. Repealed by P.A. 91-173, eff. 1-1-00.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 3b
  (Repealed). (Source: P.A. 90-491, eff. 1-1-98. Repealed by P.A. 91-173, eff. 1-1-00.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 3c
  No person shall act as a receiver of fuel within this State without first securing a license from the Department to act as a...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 4c
  Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 4d
  All special fuel sold or used for non-highway purposes must contain only the dye Solvent Red 164 at a concentration spectrally equivalent to at...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 4e
  A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use" must appear on all bills of lading and...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 4f
  A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only" must appear on all containers, storage tanks, or facilities used to store...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 5
  Except as hereinafter provided, a person holding a valid unrevoked license to act as a distributor of motor fuel shall, between the 1st and 20th...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 5a
  A person holding a valid unrevoked license to act as a supplier of special fuel shall, between the 1st and 20th days of each calendar...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 5b.(Repealed)
  (Source: P.A. 83-1428. Repealed by P.A. 91-173, eff. 1-1-00.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 5.5
  All carriers of motor fuel entering this State, and all carriers transporting motor fuel within this State, except railroads, pipe lines and water transportation...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 6
  Collection of tax; distributors. A distributor who sells or distributes any motor fuel, which he is required by Section 5 to report to the Department...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 6a
  Collection of tax; suppliers. A supplier, other than a licensed distributor, who sells or distributes any special fuel, which he is required by Section 5a...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 7
  Any person, not licensed as a receiver, distributor or supplier, purchasing fuel or motor fuel as to which there has been no charge made...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 7b
  Every railroad company, street, suburban or interurban railroad company, pipeline company, motor truck or motor tank car company and water transportation company transporting reportable...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 8
  Except as provided in Section 8a, subdivision (h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all money...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 8a
  All money received by the Department under Section 2a of this Act shall be deposited in the Underground Storage Tank Fund created by Section...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 11.5
  In the event that liability upon the bond filed by a distributor, supplier, or receiver with the Department shall be discharged or reduced, whether...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 12
  It is the duty of every distributor, receiver, and supplier under this Act to keep within this State or at some office outside this...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 12a
  (a) Any duly authorized agent or employee of the Department shall have authority to enter in or upon the premises of any manufacturer, vendor,...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13
  Refund of tax paid. Any person other than a distributor or supplier, who loses motor fuel through any cause or uses motor fuel (upon which...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a
  (1) A tax is hereby imposed upon the use of motor fuel upon highways of this State by commercial motor vehicles. The tax shall...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.1
  Every commercial motor carrier shall pay the tax imposed by Section 13a hereof to the Department, calculated on the amount of motor fuel consumed...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.2
  Each motor carrier shall keep records which accurately reflect the type and number of gallons of motor fuel consumed, the number of miles traveled...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.3
  Every person holding a valid unrevoked motor fuel use tax license issued under Section 13a.4 of this Act shall, on or before the last day...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.4
  Except as provided in Section 13a.5 of this Act, no motor carrier shall operate in Illinois without first securing a motor fuel use tax license...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.5
  As to a commercial motor vehicle operated in Illinois in the course of interstate traffic by a motor carrier not holding a motor fuel use...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.6
  In addition to any other penalties imposed by this Act: (a) If a commercial motor vehicle is found operating in Illinois (i) without displaying decals...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.7
  Notwithstanding the provisions for credit memoranda, credits or refunds contained in Section 13a.3 of this Act, no credit memorandum, credit or refund shall be...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 13a.8
  Any receiver who has paid the tax imposed by Section 2a of this Law (either directly to the Department or to another licensed receiver)...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 14
  The Department of Revenue is authorized to make such reasonable rules and regulations relating to the administration and enforcement of the provisions of this...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 14a
  The Department of Revenue may enter into reciprocal agreements with the appropriate officials of any other state under which the Department may waive all...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 15
  1. Any person who knowingly acts as a distributor of motor fuel or supplier of special fuel, or receiver of fuel without having a license...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 15.1
  The Department shall pay all refunds due under this Act within 90 days after receipt of application for a refund. For commercial motor vehicles,...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 16
  The Department may, after 5 days' notice, revoke the distributor's, receiver's, or supplier's license or permit of any person (1) who does not operate as...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 17
  It is the purpose of Sections 2 and 13a of this Act to impose a tax upon the privilege of operating each motor vehicle...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 17a
  Forms; electronic filing. All returns, applications, and other forms required by this Act must be in the form required by the Department. The Department is...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 18
  The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 19
  A committee is hereby established to advise the Governor on the administration of the Department's Disadvantaged Business Enterprise Program, and on the Department's compliance with...
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 20
  This act may be cited as the "Motor Fuel Tax Law." (Source: Laws 1929, p. 625.)
• Illinois Motor Fuel Tax Law. - 35 ILCS 505, Section 21
  The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i and 5j, 6, 6a, 6b, 6c (except to the...

Last modified: February 18, 2015