Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 505/13a

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

Sec. 13a.

(1) A tax is hereby imposed upon the use of motor
fuel upon highways of this State by commercial motor vehicles.
The tax shall be comprised of 2 parts.  Part (a) shall be at the rate
established by Section 2 of this Act, as heretofore or hereafter amended.
Part (b) shall be at the rate established by subsection (2) of this
Section as now or hereafter amended.

(2) A rate shall be established by the Department as of January 1  of
each year using the average "selling price", as defined in the Retailers'
Occupation Tax Act, per gallon of motor fuel sold in this State during
the previous 12 months and multiplying it by 6 1/4% to determine
the cents per gallon rate.
For the period beginning on July 1, 2000 and through December 31, 2000, the
Department shall establish a rate using the average "selling price", as defined
in the
Retailers' Occupation Tax Act, per gallon of motor fuel sold in this State
during calendar
year 1999 and multiplying it by 1.25% to determine the cents per gallon rate.

(Source: P.A. 91-872, eff. 7-1-00.)