CHAPTER I: DEPARTMENT OF REVENUE
PART 500 MOTOR FUEL TAX
SECTION 500.203 MONTHLY RETURNS
Section 500.203 Monthly Returns
a) Distributor, supplier, and receiver monthly returns. Monthly Motor Fuel Tax returns of licensed distributors, suppliers, and receivers must be compiled correctly on forms furnished by the Department and must be filed, accompanied by a remittance for the correct amount of tax due, by the 20th day of the month following the month for which the return is made. Receipt schedules showing monthly receipts of motor fuel must always accompany the monthly return, as well as all other applicable schedules. On and after January 1, 2016, original returns and payment of tax shall be made electronically in accordance with rules established at 86 Ill. Adm. Code 750 and 760. Amended returns, however, are required to be filed electronically only for those periods, as provided in this subsection, for which original returns are electronically required. All other amended returns must be filed on a paper return.
1) Distributors of motor fuel shall file returns with the Department between the 1st and 20th of each calendar month, showing:
A) an itemized statement of the number of invoiced gallons of motor fuel of the types specified in Section 5 of the Motor Fuel Law which were:
i) purchased, acquired, or received during the preceding calendar month;
ii) produced, refined, compounded, manufactured, or blended during the preceding calendar month;
iii) sold, distributed, exported, or used by the licensed distributor during the preceding calendar month;
iv) lost or destroyed during the preceding calendar month; and
v) on hand at the close of business for the preceding calendar month; and
B) such other reasonable information as the Department may require. [35 ILCS 505/5]
2) Suppliers of special fuel shall file returns with the Department between the 1st and 20th of each calendar month, showing:
A) an itemized statement of the number of invoiced gallons of special fuel:
i) acquired, received, or purchased during the preceding calendar month;
ii) sold, distributed, exported, and used by the licensed supplier during the preceding calendar month;
iii) lost or destroyed during the preceding calendar month; and
iv) on hand at the close of business for the preceding calendar month; and
B) such other reasonable information as the Department may require. [35 ILCS 505/5a]
3) Receivers required to pay the tax imposed by Section 2a of the Motor Fuel Tax Law shall file returns with the Department between the 1st and 20th of each calendar month showing:
A) all fuel purchased, acquired, or received and sold, distributed, or used during the preceding calendar month including losses of fuel as the result of evaporation or shrinkage due to temperature variations, and
B) such other reasonable information as the Department may require. [35 ILCS 505/2b]
b) If a distributor's only activities with respect to motor fuel are either production of alcohol in quantities of less than 10,000 proof gallons per year or blending alcohol in quantities of less than 10,000 proof gallons per year that the distributor has produced, the distributor shall file returns on an annual basis with the return for a given year being due by January 20 of the following year. Distributors whose total production of alcohol (whether blended or not) exceeds 10,000 proof gallons per year, based on production during the preceding (calendar) year or as reasonably projected by the Department if one calendar year's record of production cannot be established, shall file returns between the 1st and 20th days of each calendar month as provided in subsection (a). [35 ILCS 505/5] Original returns and payment of tax made under this subsection (b) may be made electronically beginning January 1, 2016. Amended returns, however, may only be filed electronically for those periods, as provided in this subsection, for which original returns may be filed electronically. All other amended returns must be filed on a paper return.
c) Reporting and payment requirements for persons who produce biodiesel fuel or biodiesel blends for self-use.
1) Beginning July 1, 2007, notwithstanding any other reporting provisions of the Law, if a private biodiesel fuel producer's total gallonage that is taxable under Sections 2 and 2a of the Law and Section 310 of the Environmental Impact Fee Law is less than 5,000 gallons per year, then the producer must file returns and make payment of the tax imposed by Sections 2 and 2a of the Law and the fee imposed under Section 310 of the Environmental Impact Fee Law on an annual basis. The returns and payment of tax for a given year are due by January 20 of the following year. [35 ILCS 505/2d(a)] Original returns and payment of tax made under this subsection (c)(1) may be made electronically beginning January 1, 2016. Amended returns, however, may only be filed electronically for those periods, as provided in this subsection (c)(1), for which original returns may be filed electronically. All other amended returns must be filed on a paper return.
2) If a private biodiesel fuel producer's total gallonage that is taxable under Sections 2 and 2a of the Law and Section 310 of the Environmental Impact Fee Law is 5,000 or more gallons per year, then the producer must file returns and make payment of the tax imposed by Sections 2 and 2a of the Law and Section 310 of the Environmental Impact Fee Law on a monthly basis. The returns and payment of tax are due between the 1st and 20th days of each calendar month for the preceding calendar month. [35 ILCS 505/2d(b)] Original returns and payment of tax made under this subsection (c)(2) shall be made electronically beginning January 1, 2016. Amended returns, however, are required to be filed electronically for only those periods, as provided in this subsection (c)(2), for which original returns are electronically required. All other amended returns must be filed on a paper return. However, upon petition by a taxpayer, the Department may waive the electronic filing and payment requirement if the taxpayer demonstrates that it does not have the ability to file electronically.
3) Except for persons required to be licensed under Section 13a.4 of the Law, a person who is subject to the provisions of this subsection (c) is exempt from all bonding and licensure requirements otherwise imposed under the Law. Each person who is subject to the provisions of this Section must keep records as required by Section 12 of the Law. [35 ILCS 505/2d(c)]
4) For purposes of this subsection (c):
"Biodiesel blend" has the meaning set forth under Section 3-42 of the Use Tax Act [35 ILCS 105/3-42].
"Biodiesel fuel" has the meaning set forth under Section 3-41 of the Use Tax Act [35 ILCS 105/3-41].
"Biomass materials" has the meaning set forth under Section 3-43 of the Use Tax Act [35 ILCS 105/3-43].
"Private biodiesel fuel producer" means a person whose only activities with respect to motor fuel are:
the conversion of any biomass materials into biodiesel fuel that is produced exclusively for personal use and not for sale; or
the blending of biodiesel fuel, resulting in biodiesel blends that is produced exclusively for personal use and not for sale. [35 ILCS 505/2d(d)]
d) Support Data. On and after January 1, 2016, all support schedules for original returns and amended returns shall be filed electronically as required by Ill. Adm. Code, Title 86, Part 760.
e) When returns are timely filed in the manner required by this Section, a supplier, distributor, or receiver may take a discount of 1.75% of the tax collected as reimbursement for the expenses incurred in keeping records, preparing and filing returns, collecting and remitting the tax, and supplying data to the Department on request. This discount is not permitted for motor fuels that are used or consumed by a supplier or distributor in their own vehicles or for any other purpose. The discount, however, shall be applicable only to the amount of payment which accompanies a return that is filed timely in accordance with Sections 2b, 5, or 5a of the Law and the provisions of this Section. Returns that are required to be filed electronically pursuant to this Section but are not filed electronically shall be considered nonfiled and the discount shall be disallowed.
f) A person whose license to act as a supplier, distributor, or receiver of motor fuel has been revoked or cancelled shall make a return and payment to the Department covering the period from the date of the last return to the date of the revocation of the license, which return shall be delivered to the Department not later than 10 days from the date of the revocation or termination of the license. The return and payment of tax must be made electronically as provided in this Section. Tax on any inventory remaining at the close of the reporting period must be paid in full.
(Source: Amended at 49 Ill. Reg. 3261, effective February 26, 2025)