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Illinois Compiled Statutes - Full Text
Information maintained by the Legislative Reference Bureau
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(35 ILCS 505/7) (from Ch. 120, par. 423) (Text of Section before amendment by P.A. 104-6) Sec. 7. Any person, not licensed as a receiver, distributor or supplier,
purchasing
fuel or motor fuel as to which there has been no charge made to him
of the tax imposed by Section 2 or 2a, or both, shall make payment of
the tax imposed by Section 2a of this Act and if the same be
thereafter used in the operation of a motor
vehicle upon the public highways, make payment of the motor fuel tax
computed at the rate prescribed in Section 2 of this Act on the amount so
used, such payment to be made to the Department not later than the 20th day
of the month succeeding the month in which the motor fuel was so used. This Section does not apply in cases of such use of motor fuel which was
obtained tax-free under an official certificate of exemption mentioned in
Sections 6 and 6a of this Act.(Source: P.A. 86-125.) (Text of Section after amendment by P.A. 104-6) Sec. 7. Any person who is not licensed as a receiver or distributor and who purchases fuel or motor fuel as to which there has been no charge made to him of the tax imposed by Section 2 or 2a, or both, shall make payment of the tax imposed by Section 2a of this Act and if the same be thereafter used in the operation of a motor vehicle upon the public highways, make payment of the motor fuel tax computed at the rate prescribed in Section 2 of this Act on the amount so used, such payment to be made to the Department not later than the 20th day of the month succeeding the month in which the motor fuel was so used. This Section does not apply in cases of such use of motor fuel which was obtained tax-free under an official certificate of exemption mentioned in Sections 6 and 6a of this Act.(Source: P.A. 104-6, eff. 1-1-26.) |