ADMINISTRATIVE CODE

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  4. CHAPTER I: DEPARTMENT OF REVENUE
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 500 MOTOR FUEL TAX
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SUBPART A: DEFINITIONS

Section 500.100 Definitions
Section 500.101 Definition of Receiver (Repealed)
Section 500.102 Definition of Loss (Repealed)
Section 500.103 Basis and Rate of Tax Payable by Receivers (Recodified)
Section 500.105 Monthly Returns (Recodified)
Section 500.110 Report of Loss of Motor Fuel (Recodified)
Section 500.115 Daily Gallonage Record (Recodified)
Section 500.120 Licenses Are Not Transferable (Recodified)
Section 500.125 Changes of Corporate Officers (Recodified)
Section 500.130 Blenders' Permits Are Not Transferable (Recodified)
Section 500.135 Vehicles of Distributors Transporting Petroleum Products (Recodified)
Section 500.140 Other Vehicles (Recodified)
Section 500.145 Cost of Collection – Determination (Recodified)
Section 500.150 Cost of Collection – Books and Records (Repealed)
Section 500.155 Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by Receivers (Recodified)
Section 500.160 Claims for Refund – Original Invoices (Recodified)
Section 500.165 Definition of Loss (Recodified)
Section 500.170 Sales of Special Fuel – Variation in Usage (Recodified)
Section 500.175 Special Motor Fuel Permits and Decals (Recodified)
Section 500.180 Estimated Claims Not Acceptable (Recodified)
Section 500.185 Claimants Owning Motor Vehicles (Recodified)
Section 500.190 Detailed Answers (Recodified)
Section 500.195 Revocation of License, Etc. – Notice – Hearing (Recodified)

SUBPART B: MOTOR FUEL TAX

Section 500.200 Basis and Rate of the Motor Fuel Tax
Section 500.201 Licensure
Section 500.202 Basis and Rate of Tax Payable by Receivers
Section 500.203 Monthly Returns
Section 500.204 Report of Loss of Motor Fuel
Section 500.205 Daily Gallonage Record
Section 500.206 Special Fuel Sold or Used for Non-Highway Purposes
Section 500.210 Documentation of Tax-free Sales of Motor Fuel Made by Licensed Distributors and Suppliers
Section 500.215 Documentation of Tax-free Sales of Fuel Made by Licensed Receivers
Section 500.220 Vehicles of Distributors Transporting Petroleum Products (Repealed)
Section 500.225 Other Vehicles (Repealed)
Section 500.230 Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by Receivers
Section 500.235 Claims for Refund of Taxes and Motor Fuel Use Tax Decal Fees – Invoices
Section 500.240 Sales of Special Fuel – Variation in Usage (Repealed)
Section 500.245 Estimated Claims
Section 500.250 Claimants Owning Motor Vehicles (Repealed)
Section 500.255 Detailed Answers
Section 500.260 Revocation of License, Etc. – Notice – Hearing
Section 500.265 Distributors' and Suppliers' Claims for Credit or Refund
Section 500.270 Receivers' Claims for Credit
Section 500.275 Procedure When Tax-Paid Motor Fuel is Returned to Licensee for Credit
Section 500.280 Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation Systems
Section 500.285 Sales of Motor Fuel to Certain Privately-Owned Public Utilities Owning and Operating Transportation Systems in Metropolitan Areas
Section 500.290 When Purchaser's License Number With Department on Invoices Covering Sales of Special Fuel is Required (Repealed)
Section 500.295 Cost of Collection – Determination (Repealed)
Section 500.297 Protest Procedures for Certain Penalties
Section 500.298 Civil Penalties for Dyed Diesel Fuel Violations

SUBPART C: MOTOR FUEL USE TAX

Section 500.300 Licensure – Temporary Waiver upon Determination of Disaster
Section 500.301 Special Motor Fuel Permits and Decals (Repealed)
Section 500.302 Motor Carrier's Quarterly Report (Repealed)
Section 500.305 Licenses and Decals
Section 500.310 Display of License and Decals
Section 500.315 Renewal of Decals and Licenses
Section 500.320 Single Trip Permits
Section 500.325 Licensure of Lessors and Lessees
Section 500.330 Cancellation of License
Section 500.335 Quarterly Payment and Reporting
Section 500.340 Credits and Refunds
Section 500.345 Records Requirements
Section 500.350 Revocation
Section 500.355 IFTA Protest Procedures
Section 500.360 Audits

SUBPART D: TIMELY MAILING TREATED AS TIMELY FILING AND PAYING

Section 500.400 General Information
Section 500.405 Due Date That Falls on Saturday, Sunday or a Holiday

SUBPART E: GENERAL REQUIREMENTS APPLICABLE TO ALL LICENSES AND PERMITS ISSUED UNDER THE MOTOR FUEL TAX LAW

Section 500.500 Licenses and Permits Are Not Transferable
Section 500.501 Blenders' Permits Are Not Transferable (Repealed)
Section 500.505 Changes of Corporate Officers

SUBPART F: INCORPORATION BY REFERENCE OF RETAILERS' OCCUPATION TAX

Section 500.600 Incorporation of the Retailers' Occupation Tax Regulations by Reference
AUTHORITY: Implementing the Motor Fuel Tax Law [35 ILCS 505] and authorized by Section 2505-20 of the Civil Administrative Code of Illinois. (Department of Revenue Law) [20 ILCS 2505].
SOURCE: Adopted July 3, 1931; amended at 2 Ill. Reg. 1, p. 97, effective December 31, 1978; amended at 3 Ill. Reg. 13, p. 98, effective March 25, 1979; amended at 4 Ill. Reg. 28, p. 568, effective June 1, 1980; codified at 8 Ill. Reg. 8612; amended at 10 Ill. Reg. 4540, effective February 28, 1986; amended at 11 Ill. Reg. 10295, effective May 18, 1987; emergency amendment at 13 Ill. Reg. 13271, effective August 7, 1989, for a maximum of 150 days; emergency expired January 4, 1990; amended at 14 Ill. Reg. 6826, effective April 19, 1990; amended at 15 Ill. Reg. 6305, effective April 16, 1991; amended at 15 Ill. Reg. 13538, effective August 30, 1991; recodified at 18 Ill. Reg. 4451; amended at 19 Ill. Reg. 3008, effective February 28, 1995; amended at 19 Ill. Reg. 17195, effective December 18, 1995; amended at 20 Ill. Reg. 10168, effective July 16, 1996; amended at 22 Ill. Reg. 2253, effective January 9, 1998; amended at 22 Ill. Reg. 14917, effective August 3, 1998; amended at 22 Ill. Reg. 16322, effective August 25, 1998; amended at 22 Ill. Reg. 20299, effective December 1, 1998; emergency amendment at 24 Ill. Reg. 880, effective January 1, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 6918, effective April 21, 2000; amended at 24 Ill. Reg. 17826, effective November 28, 2000; amended at 26 Ill. Reg. 9912, effective June 24, 2002; amended at 27 Ill. Reg. 7870, effective April 21, 2003; emergency amendment at 27 Ill. Reg. 10547, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3921, effective February 13, 2004; amended at 32 Ill. Reg. 7134, effective April 21, 2008; amended at 36 Ill. Reg. 6677, effective April 12, 2012; amended at 38 Ill. Reg. 18586, effective August 21, 2014; amended at 39 Ill. Reg. 14728, effective October 23, 2015; amended at 44 Ill. Reg. 3282, effective February 10, 2020; amended at 47 Ill. Reg. 1473, effective January 17, 2023; amended at 47 Ill. Reg. 8887, effective June 6, 2023; amended at 49 Ill. Reg. 3261, effective February 26, 2025.