Section 500

Section 500.200 Basis and Rate of the Motor Fuel Tax

a) The Motor Fuel Tax is imposed "on the privilege of operating motor vehicles upon the public highways, including toll roads, and recreational-type watercraft upon the waters of this State".

1) Motor fuel used in such motor vehicles upon public highways and in such recreational watercraft on such waters is taxed according to the following rate schedule:

Tax Period	Rate
Until August 1, 1983	7½¢ per gallon
From August 1, 1983 through June 30, 1984	11¢ per gallon
From July 1, 1984 through June 30, 1985	12¢ per gallon
From July 1, 1985 through June 30, 1989	13¢ per gallon
From August 1, 1989 through December 31,1989	16¢ per gallon
From January 1, 1990 and thereafter	19¢ per gallon

2) The tax on the privilege of operating motor vehicles which use diesel fuel shall be the rate according to subsection (a) plus an additional 2-1/2 cents per gallon. This rate is as follows:

Tax Period	Rate
Until August 1, 1983	7½¢ per gallon
From August 1, 1983 through June 30, 1984	13½¢ per gallon
From July 1, 1984 through June 30, 1985	14½¢ per gallon
From July 1, 1985 through July 31, 1989	15½¢ per gallon
From August 1, 1989 through December 31,1989	18½¢ per gallon
From January 1, 1990 and thereafter	21½¢ per gallon

b) The Motor Fuel Use Tax is imposed "upon the use of motor fuel upon highways (including toll ways of this State) by commercial motor vehicles". The tax on such motor fuel shall be comprised of two parts:

1) A tax at the rate established in subsections (a)(1) and (a)(2) above; and

2) A rate "established by the Department". (Motor Fuel Tax Law [35 ILCS 505]).

(Source: Amended at 19 Ill. Reg. 3008, effective February 28, 1995)