TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 500 MOTOR FUEL TAX
SECTION 500.205 DAILY GALLONAGE RECORD


 

Section 500.205  Daily Gallonage Record

 

Distributors, receivers, and suppliers are required to maintain an accurate, actual, daily record of gallonage in storage facilities.  Detailed records of all gallonage delivered into storage facilities must be made available to authorized Department employees and must contain the following information:

 

a)         date of delivery;

 

b)         invoice number;

 

c)         manifest/bill of lading number;

 

d)         location of receipt;

 

e)         seller's name and address;

 

f)         fuel type; and

 

g)         pipeline batch number, if delivered by pipeline.

 

Carelessness in not keeping such records is frequently the means of building false inventories.  The burden is also upon the distributor, supplier, or receiver to see to it that the valves on bulk plants function properly. This will have a tendency to eliminate substantial losses under various climatic conditions.

 

(Source:  Amended at 24 Ill. Reg. 6918, effective April 21, 2000)