35 ILCS 505/13

(35 ILCS 505/13) (from Ch. 120, par. 429)

Sec. 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 he has paid the amount
required to be collected under Section 2 of this Act) for any purpose other
than operating a motor vehicle upon the public highways or waters, shall be
reimbursed and repaid the amount so paid.

Any person who purchases motor fuel in Illinois and uses that motor fuel
in another state and that other state imposes a tax on the use of such
motor fuel shall be reimbursed and repaid the amount of Illinois tax paid
under Section 2 of this Act on the motor fuel used in such other state.
Reimbursement and repayment shall be made by the Department upon receipt of
adequate proof of taxes directly paid to another state and the amount of motor fuel
used in that state.

Claims based in whole or in part on taxes paid to another state  shall include (i) a certified copy of the tax return filed with such other state by the claimant; (ii) a copy of either the cancelled check paying the tax due on such return, or a receipt acknowledging payment of the tax due on such tax return; and (iii) such other information as the Department may reasonably require. This paragraph shall not apply to taxes paid on returns filed under Section 13a.3 of this Act.

Any person who purchases motor fuel use tax decals as required by Section 13a.4 and pays an amount of fees for such decals that exceeds the amount due shall be reimbursed and repaid the amount of the decal fees that are deemed by the department to be in excess of the amount due. Alternatively, any person who purchases motor fuel use tax decals as required by Section 13a.4 may credit any excess decal payment verified by the Department against amounts subsequently due for the purchase of additional decals, until such time as no excess payment remains.

Claims for such reimbursement must be made to the Department of Revenue,
duly verified by the claimant (or by the claimant's legal
representative if the claimant has died or become a person under legal
disability), upon forms prescribed by the Department.  The claim must state
such facts relating to the purchase, importation, manufacture or production
of the motor fuel by the claimant as the Department may deem necessary, and
the time when, and the circumstances of its loss or the specific purpose
for which it was used (as the case may be), together with such other
information as the Department may reasonably require.  No claim based upon
idle time shall be allowed. Claims for reimbursement for overpayment of decal fees shall be made to the Department of Revenue, duly verified by the claimant (or by the claimant's legal representative if the claimant has died or become a person under legal disability), upon forms prescribed by the Department.  The claim shall state facts relating to the overpayment of decal fees, together with such other information as the Department may reasonably require. Claims for reimbursement of overpayment of decal fees paid on or after January 1, 2011 must be filed not later than one year after the date on which the fees were paid by the claimant. If it is determined that the Department should reimburse a claimant for overpayment of decal fees, the Department shall first apply the amount of such refund against any tax or penalty or interest due by the claimant under Section 13a of this Act.

Claims for full reimbursement for taxes paid on or before December 31,
1999 must be filed not later than one year after the date on which
the tax was paid by the claimant.
If, however, a claim for such reimbursement otherwise meeting the
requirements of this Section is filed more than one year but less than 2
years after that date, the claimant shall be reimbursed at the rate of 80%
of the amount to which he would have been entitled if his claim had been
timely filed.

Claims for full reimbursement for taxes paid on or after January 1, 2000
must be filed not later than 2 years after the date on which the tax was paid
by the claimant.

The Department may make such investigation of the correctness of the
facts stated in such claims as it deems necessary.  When the Department has
approved any such claim, it shall pay to the claimant (or to the claimant's
legal representative, as such if the claimant has died or become a person
under legal disability) the reimbursement provided in
this Section, out of any moneys appropriated to it for that purpose.

Any distributor or supplier who has paid the tax imposed by Section 2
of this Act upon motor fuel lost or used by such distributor or supplier
for any purpose other than operating a motor vehicle upon the public
highways or waters may file a claim for credit or refund to recover the
amount so paid.  Such claims shall be filed on forms prescribed by the
Department.  Such claims shall be made to the Department, duly verified by the
claimant (or by the claimant's legal representative if
the claimant has died or become a person under legal disability), upon
forms prescribed by the Department.  The claim shall state such facts
relating to the purchase, importation, manufacture or production of the
motor fuel by the claimant as the Department may deem necessary and the
time when the loss or nontaxable use occurred, and the circumstances of its
loss or the specific purpose for which it was used (as the case may be),
together with such other information as the Department may reasonably
require.  Claims must be filed not later than one year after the
date on which the tax was paid by the claimant.

The Department may make such investigation of the correctness of the
facts stated in such claims as it deems necessary.  When the Department
approves a claim, the Department shall issue a refund or credit memorandum
as requested by the taxpayer, to the distributor or supplier who made the
payment for which the refund or credit is being given or, if the
distributor or supplier has died or become incompetent, to such
distributor's or supplier's legal representative, as such.  The amount of
such credit memorandum shall be credited against any tax due or to become
due under this Act from the distributor or supplier who made the payment
for which credit has been given.

Any credit or refund that is allowed under this Section shall bear
interest at the rate and in the manner specified in the Uniform Penalty
and Interest Act.

In case the distributor or supplier requests and the
Department determines that the claimant is entitled to a
refund, such refund shall be made only from such appropriation as may be
available for that purpose. If it appears unlikely that the amount
appropriated would permit everyone having a claim allowed during the period
covered by such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the payment of refunds
in hardship cases and shall define what types of cases qualify as hardship
cases.

In any case in which there has been an erroneous refund of tax or fees payable
under
this Section, a notice of tax liability may be issued at any time within 3
years from the making of that refund, or within 5 years from the making of that
refund if it appears that any part of the refund was induced by fraud or the
misrepresentation of material fact.  The amount of any proposed assessment
set forth by the Department shall be limited to the amount of the erroneous
refund.

If no tax is due and no proceeding is pending to determine whether such
distributor or supplier is indebted to the Department for tax,
the credit memorandum so issued may be assigned and set over by the lawful
holder thereof, subject to reasonable rules of the Department, to any other
licensed distributor or supplier who is subject to this Act, and
the amount thereof applied by the Department against any tax due or to
become due under this Act from such assignee.

If the payment for which the distributor's or supplier's
claim is filed is held in the protest fund of the State Treasury during
the pendency of the claim for credit proceedings pursuant to the order of
the court in accordance with Section 2a of the State Officers and Employees
Money Disposition Act and if it is determined by the Department or by the
final order of a reviewing court under the Administrative Review Law that
the claimant is entitled to all or a part of the credit claimed, the
claimant, instead of receiving a credit memorandum from the Department,
shall receive a cash refund from the protest fund as provided for in
Section 2a of the State Officers and Employees Money Disposition Act.

If any person ceases to be licensed as a distributor or
supplier while still holding an unused credit memorandum issued under this
Act, such person may, at his  election (instead of assigning the credit
memorandum to a licensed distributor or licensed
supplier under this Act), surrender such unused credit memorandum to the
Department and receive a refund of the amount to which such person is entitled.

For claims based upon taxes paid on or before December 31, 2000, a claim based upon the use of undyed diesel fuel shall not be allowed
except (i) if allowed under the following paragraph or (ii) for
undyed diesel fuel used by a commercial vehicle, as that term is defined in
Section 1-111.8 of the Illinois Vehicle Code, for any purpose other than
operating the commercial vehicle upon the public highways and unlicensed
commercial vehicles operating on private property.  Claims shall be
limited to commercial vehicles
that are operated for both highway purposes and any purposes other than
operating such vehicles upon the public highways.

For claims based upon taxes paid on or after January 1, 2000, a claim based
upon the use of undyed diesel fuel shall not be allowed except (i) if allowed
under the preceding paragraph or (ii) for claims for the following:

(1) Undyed diesel fuel used (i) in a manufacturing