(35 ILCS 505/2) (from Ch. 120, par. 418) Sec. 2. A tax is imposed on the privilege of operating motor vehicles upon the public highways and recreational-type watercraft upon the waters of this State. (a) Prior to August 1, 1989, the tax is imposed at the rate of 13 cents per gallon on all motor fuel used in motor vehicles operating on the public highways and recreational type watercraft operating upon the waters of this State. Beginning on August 1, 1989 and until January 1, 1990, the rate of the tax imposed in this paragraph shall be 16 cents per gallon. Beginning January 1, 1990 and until July 1, 2019, the rate of tax imposed in this paragraph, including the tax on compressed natural gas, shall be 19 cents per gallon. Beginning July 1, 2019 and until July 1, 2020, the rate of tax imposed in this paragraph shall be 38 cents per gallon. Beginning July 1, 2020 and until July 1, 2021, the rate of tax imposed in this paragraph shall be 38.7 cents per gallon. Beginning July 1, 2021 and until January 1, 2023, the rate of tax imposed in this paragraph shall be 39.2 cents per gallon. On January 1, 2023, the rate of tax imposed in this paragraph shall be increased by an amount equal to the percentage increase, if any, in the Consumer Price Index for the 12 months ending in September of 2022. On July 1, 2023, and on July 1 of each subsequent year, the rate of tax imposed in this paragraph shall be increased by an amount equal to the percentage increase, if any, in the Consumer Price Index for the 12 months ending in March of the year in which the increase takes place. The percentage increase in the Consumer Price Index shall be calculated as follows: (1) calculate the average Consumer Price Index for the full 12 months ending in March of the year in which the increase takes place; (2) calculate the average Consumer Price Index for the full 12 months ending in March of the year immediately preceding the year in which the increase takes place; (3) calculate the percentage increase, if any, in the current-year average determined under item (1) over the preceding-year average determined under item (2). The rate shall be rounded to the nearest one-tenth of one cent. (a-5) Beginning on July 1, 2022 and through December 31, 2022, each retailer of motor fuel shall cause the following notice to be posted in a prominently visible place on each retail dispensing device that is used to dispense motor fuel in the State of Illinois: "As of July 1, 2022, the State of Illinois has suspended the inflation adjustment to the motor fuel tax through December 31, 2022. The price on this pump should reflect the suspension of the tax increase." The notice shall be printed in bold print on a sign that is no smaller than 4 inches by 8 inches. The sign shall be clearly visible to customers. Any retailer who fails to post or maintain a required sign through December 31, 2022 is guilty of a petty offense for which the fine shall be $500 per day per each retail premises where a violation occurs. (b) Until July 1, 2019, the tax on the privilege of operating motor vehicles which use diesel fuel, liquefied natural gas, or propane shall be the rate according to paragraph (a) plus an additional 2 1/2 cents per gallon. Beginning July 1, 2019, the tax on the privilege of operating motor vehicles which use diesel fuel, liquefied natural gas, or propane shall be the rate according to subsection (a) plus an additional 7.5 cents per gallon. "Diesel fuel" is defined as any product intended for use or offered for sale as a fuel for engines in which the fuel is injected into the combustion chamber and ignited by pressure without electric spark. (c) A tax is imposed upon the privilege of engaging in the business of selling motor fuel as a retailer or reseller on all motor fuel used in motor vehicles operating on the public highways and recreational type watercraft operating upon the waters of this State: (1) at the rate of 3 cents per gallon on motor fuel owned or possessed by such retailer or reseller at 12:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per gallon on motor fuel owned or possessed by such retailer or reseller at 12:01 A.M. on January 1, 1990. Retailers and resellers who are subject to this additional tax shall be required to inventory such motor fuel and pay this additional tax in a manner prescribed by the Department of Revenue. The tax imposed in this paragraph (c) shall be in addition to all other taxes imposed by the State of Illinois or any unit of local government in this State. (d) Except as provided in Section 2a, the collection of a tax based on gallonage of gasoline used for the propulsion of any aircraft is prohibited on and after October 1, 1979, and the collection of a tax based on gallonage of special fuel used for the propulsion of any aircraft is prohibited on and after December 1, 2019. (e) The collection of a tax, based on gallonage of all products commonly or commercially known or sold as 1-K kerosene, regardless of its classification or uses, is prohibited (i) on and after July 1, 1992 until December 31, 1999, except when the 1-K kerosene is either: (1) delivered into bulk storage facilities of a bulk user, or (2) delivered directly into the fuel supply tanks of motor vehicles and (ii) on and after January 1, 2000. Beginning on January 1, 2000, the collection of a tax, based on gallonage of all products commonly or commercially known or sold as 1-K kerosene, regardless of its classification or uses, is prohibited except when the 1-K kerosene is delivered directly into a storage tank that is located at a facility that has withdrawal facilities that are readily accessible to and are capable of dispensing 1-K kerosene into the fuel supply tanks of motor vehicles. For purposes of this subsection (e), a facility is considered to have withdrawal facilities that are not "readily accessible to and capable of dispensing 1-K kerosene into the fuel supply tanks of motor vehicles" only if the 1-K kerosene is delivered from: (i) a dispenser hose that is short enough so that it will not reach the fuel supply tank of a motor vehicle or (ii) a dispenser that is enclosed by a fence or other physical barrier so that a vehicle cannot pull alongside the dispenser to permit fueling. Any person who sells or uses 1-K kerosene for use in motor vehicles upon which the tax imposed by this Law has not been paid shall be liable for any tax due on the sales or use of 1-K kerosene. As used in this Section, "Consumer Price Index" means the index published by the Bureau of Labor Statistics of the United States Department of Labor that measures the average change in prices of goods and services purchased by all urban consumers, United States city average, all items, 1982-84 = 100. (Source: P.A. 102-700, eff. 4-19-22; 103-995, eff. 8-9-24.) |
(35 ILCS 505/5) (from Ch. 120, par. 421)
Sec. 5. Distributor's monthly return. Except as hereinafter provided, a person holding a valid unrevoked
license to act as a distributor of motor fuel shall, between the 1st and 20th
days of each calendar month, make return to the Department, showing an itemized
statement of the number of invoiced gallons of motor fuel of the types
specified in this Section which were purchased, acquired, received, or exported during the
preceding calendar month; the amount of such motor fuel produced, refined,
compounded, manufactured, blended, sold, distributed, exported, and used by the licensed
distributor during the preceding calendar month; the amount of such motor fuel
lost or destroyed during the preceding calendar month; the amount of
such motor fuel on hand at the close of business for such month; and such
other reasonable information as the Department may require. If a
distributor's only activities with respect to motor fuel are either: (1)
production of
alcohol in quantities of less than 10,000 proof gallons per year or (2)
blending alcohol in quantities of less than 10,000 proof gallons per year
which such distributor has produced, he 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 hereinabove
provided.
The types of motor fuel referred to in the preceding paragraph are: (A)
All products commonly or commercially known or sold as gasoline (including
casing-head and absorption or natural gasoline), gasohol, motor benzol or motor
benzene regardless of their classification or uses; and (B) all combustible
gases, not including liquefied natural gas, which exist in a gaseous state at 60 degrees Fahrenheit and at 14.7
pounds per square inch absolute including, but not limited to, liquefied
petroleum gases used for highway purposes; and (C) special fuel. Only those
quantities of combustible gases (example (B) above) which are used or sold by
the distributor to be used to propel motor vehicles on the public highways, or which
are delivered into a storage tank that is located at a facility that has
withdrawal facilities which are readily accessible to and are capable of
dispensing combustible gases into the fuel supply tanks of motor vehicles,
shall be subject to return. Distributors of liquefied natural gas are not required to make returns under this Section with respect to that liquefied natural gas unless (i) the liquefied natural gas is dispensed into the fuel supply tank of any motor vehicle or (ii) the liquefied natural gas is delivered into a storage tank that is located at a facility that has withdrawal facilities which are readily accessible to and are capable of dispensing liquefied natural gas into the fuel supply tanks of motor vehicles. For purposes of this Section, a facility is considered to have withdrawal facilities that are not "readily accessible to and capable of dispensing combustible gases into the fuel supply tanks of motor vehicles" only if the combustible gases or liquefied natural gas are delivered from: (i) a dispenser hose that is short enough so that it will not reach the fuel supply tank of a motor vehicle or (ii) a dispenser that is enclosed by a fence or other physical barrier so that a vehicle cannot pull alongside the dispenser to permit fueling. For the purposes of this Act, liquefied petroleum
gases shall mean and include any material having a vapor pressure not exceeding
that allowed for commercial propane composed predominantly of the following
hydrocarbons, either by themselves or as mixtures: Propane, Propylene, Butane
(normal butane or iso-butane) and Butylene (including isomers).
In case of a sale of special fuel to someone other than a licensed
distributor, or a licensed supplier, for a use other than in motor vehicles,
the distributor shall show in
his return the amount of invoiced gallons sold and the name and address of the
purchaser
in addition to any other information the Department may require.
All special fuel sold or used for non-highway purposes must have a dye
added in accordance with Section 4d of this Law.
In case of a tax-free sale, as provided in Section 6, of
motor fuel which the distributor is required by this Section to include in
his return to the Department, the distributor in his return shall show:
(1) If the sale is made to another licensed distributor the amount
sold and the name, address and license number of the purchasing distributor;
(2) if the sale is made to a person where delivery is made outside of this
State the name and address of such purchaser and the point of delivery
together with the date and amount delivered; (3) if the sale is made to the
Federal Government or its instrumentalities the amount sold; (4) if the sale is made to a
municipal corporation owning and operating a local transportation
system for public service in this State the name and address of such
purchaser, and the amount sold, as evidenced by official forms of
exemption certificates properly executed and furnished by such purchaser;
(5) if the sale is made to a privately owned public utility owning and
operating 2-axle vehicles designed and used for transporting more than 7
passengers, which vehicles are used as common carriers in general
transportation of passengers, are not devoted to any specialized purpose
and are operated entirely within the territorial limits of a single
municipality or of any group of contiguous municipalities or in a close
radius thereof, and the operations of which are subject to the regulations
of the Illinois Commerce Commission, then the name and address of such
purchaser and the amount sold as evidenced by official forms of
exemption certificates properly executed and furnished by the purchaser;
(6) if the product sold is special fuel and if the sale is made to a
licensed supplier under conditions which qualify the sale for tax exemption
under Section 6 of this Act, the amount sold and the name, address and
license number of the purchaser; and (7) if a sale of special fuel is made
to
someone other than a licensed distributor, or a licensed supplier, for a use other than in motor vehicles, by making a
specific notation thereof on the invoice or sales slip covering such sales and
obtaining such supporting documentation as may be required by the Department.
All special fuel sold or used for non-highway purposes must have a dye
added
in accordance with Section 4d of this Law.
A person whose license to act as a distributor of motor fuel has been
revoked shall make a return 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 of such distributor;
the return shall in all other respects be subject to the same provisions
and conditions as returns by distributors licensed under the provisions of
this Act.
The records, waybills and supporting documents kept by railroads and
other common carriers in the regular course of business shall be prima
facie evidence of the contents and receipt of cars or tanks covered by those
records, waybills or supporting documents.
If the Department has reason to believe and does believe that the amount
shown on the return as purchased, acquired, received, exported, sold, used, lost
or destroyed is incorrect, or that
an amount of motor fuel of the types required by the second paragraph of
this Section to be reported to the Department
has not been correctly reported the Department shall fix
an amount for
such receipt, sales, export, use, loss or destruction according to its best
judgment and
information, which amount so fixed by the Department shall be prima facie
correct. All returns shall be made on forms prepared and furnished by the
Department, and shall contain such other information as the Department may
reasonably require. The return must be accompanied by appropriate
computer-generated magnetic media supporting schedule data in the format
required by the Department, unless, as provided by rule, the Department grants
an exception upon petition of a taxpayer.
All licensed distributors shall report all losses of motor fuel sustained on
account of fire, theft, spillage, spoilage, leakage, or any other provable
cause when filing the return for the period during which the loss occurred. If the distributor reports losses due to fire or theft, then the distributor must include fire department or police department reports and any other documentation that the Department may require. The
mere making of the report does not assure the allowance of the loss as a
reduction in tax liability.
Losses of motor fuel as the result of evaporation or shrinkage due to
temperature variations may not exceed 1% of the total
gallons in
storage at the beginning of the month, plus the receipts of gallonage during
the month, minus the gallonage remaining in storage at the end of the month.
Any loss reported that is in excess of 1% shall be subject
to the
tax imposed by Section 2 of this Law.
On and after July 1, 2001, for each 6-month period January through June, net
losses of motor fuel (for each category of motor fuel that is required to be
reported on a return) as the result of evaporation or shrinkage due to
temperature variations may not exceed 1% of the total gallons in storage at the
beginning of each January, plus the receipts of gallonage each January through
June, minus the gallonage remaining in storage at the end of each June. On and
after July 1, 2001, for each 6-month period July through December, net losses
of motor fuel (for each category of motor fuel that is required to be reported
on a return) as the result of evaporation or shrinkage due to temperature
variations may not exceed 1% of the total gallons in storage at the beginning
of each July, plus the receipts of gallonage each July through December, minus
the gallonage remaining in storage at the end of each December. Any net loss
reported that is in excess of this amount shall be subject to the tax imposed
by Section 2 of this Law. For purposes of this Section, "net loss" means the
number of gallons gained through temperature variations minus the number of
gallons lost through temperature variations or evaporation for each of the
respective 6-month periods.
If any payment provided for in this Section exceeds the distributor's liabilities under this Act, as shown on an original return, the Department may authorize the distributor to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the distributor, the distributor's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit taken and that actually due, and that distributor shall be liable for penalties and interest on such difference. (Source: P.A. 100-9, eff. 7-1-17; 100-1171, eff. 1-4-19.)
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(35 ILCS 505/5a) (from Ch. 120, par. 421a)
Sec. 5a. Supplier's monthly return. A person holding a valid unrevoked license to act as a
supplier of special fuel shall, between the 1st and 20th days of each
calendar month, make return to the Department showing an itemized
statement of the number of invoiced gallons of special fuel
acquired, received, purchased,
sold, exported, or used during the preceding calendar month; the amount of special
fuel sold, distributed, exported, and used by the licensed
supplier during the preceding calendar month; the amount of special fuel
lost or destroyed during the preceding
calendar month; the amount of special fuel on hand at the close of
business for the preceding calendar month; and such other reasonable
information as the Department may require.
A person whose license to act as a supplier of special fuel has been
revoked shall make a return 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 of such supplier. The return shall in all other respects be
subject to the same provisions and conditions as returns by suppliers
licensed under this Act.
The records, waybills and supporting documents kept by railroads and
other common carriers in the regular course of business shall be prima
facie evidence of the contents and receipt of cars or tanks covered by
those records, waybills or supporting documents.
If the Department has reason to believe and does believe that the
amount shown on the return as purchased, acquired, received,
sold, exported, used, or lost is
incorrect, or that an amount of special fuel of the type required by the
1st paragraph of this Section to be reported to the Department by
suppliers has not been correctly reported as
a
purchase, receipt, sale, use, export, or loss the Department shall
fix an amount for such
purchase, receipt, sale, use, export, or loss according to its best
judgment and information,
which amount so fixed by the Department shall be prima facie correct.
All licensed suppliers shall report all losses of special fuel sustained on
account of fire, theft, spillage, spoilage, leakage, or any other provable
cause when filing the return for the period during which the loss occurred.
If the supplier reports losses due to fire or theft, then the supplier must include fire department or police department reports and any other documentation that the Department may require. The mere making of the report does not assure the allowance of the loss as a
reduction in tax liability. Losses of special fuel as the result of evaporation
or shrinkage due to temperature variations may not exceed 1% of the
total gallons in storage at the beginning of the month, plus the receipts of
gallonage during the month, minus the gallonage remaining in storage at the end
of the month.
Any loss reported that is in excess of 1% shall be
subject to the
tax imposed by Section 2 of this Law.
On and after July 1, 2001, for each 6-month period January through June, net
losses of special fuel (for each category of special fuel that is required to
be reported on a return) as the result of evaporation or shrinkage due to
temperature variations may not exceed 1% of the total gallons in storage at the
beginning of each January, plus the receipts of gallonage each January through
June, minus the gallonage remaining in storage at the end of each June. On and
after July 1, 2001, for each 6-month period July through December, net losses
of special fuel (for each category of special fuel that is required to be
reported on a return) as the result of evaporation or shrinkage due to
temperature variations may not exceed 1% of the total gallons in storage at the
beginning of each July, plus the receipts of gallonage each July through
December, minus the gallonage remaining in storage at the end of each December.
Any net loss reported that is in excess of this amount shall be subject to the
tax imposed by Section 2 of this Law. For purposes of this Section, "net
loss" means the number of gallons gained through temperature variations minus
the number of gallons lost through temperature variations or evaporation for
each of the respective 6-month periods.
In case of a sale of special fuel to someone other than a licensed
distributor or licensed supplier
for a use other than in motor vehicles, the supplier shall show in his
return the amount of invoiced gallons sold and the name and address of the
purchaser
in addition to any other information the Department may require.
All special fuel sold or used for non-highway purposes must have a dye
added in accordance with Section 4d of this Law.
All returns shall be made on forms prepared and furnished by the
Department and shall contain such other information as the Department
may reasonably require.
The return must be accompanied by appropriate computer-generated magnetic
media supporting schedule data in the format required by the Department,
unless, as provided by rule, the
Department grants an exception upon petition of a taxpayer.
In case of a tax-free sale, as provided in Section 6a, of special
fuel which the supplier is required by this Section to include in his
return to the Department, the supplier in his return shall show: (1) If
the sale of special fuel is made to the Federal Government or its
instrumentalities; (2) if the sale of special fuel is made to a
municipal corporation owning and operating a local transportation system
for public service in this State, the name and address of such purchaser
and the amount sold, as evidenced by official forms of exemption
certificates properly executed and furnished by such purchaser; (3) if
the sale of special fuel is made to a privately owned public utility
owning and operating 2-axle vehicles designed and used for transporting
more than 7 passengers, which vehicles are used as common carriers in
general transportation of passengers, are not devoted to any specialized
purpose and are operated entirely within the territorial limits of a
single municipality or of any group of contiguous municipalities or in a
close radius thereof, and the operations of which are subject to the
regulations of the Illinois Commerce Commission, then the name and
address of such purchaser and the amount sold, as evidenced by official
forms of exemption certificates properly executed and furnished by such
purchaser; (4) if the product sold is special fuel and if the sale
is made to a licensed supplier or to a licensed distributor under
conditions which qualify the sale for tax exemption under Section 6a of
this Act, the amount sold and the name, address and license number of
such purchaser; (5) if a sale of special fuel is made to a person where
delivery is made outside of this State, the name and address of such
purchaser and the point of delivery together with the date and amount of
invoiced gallons delivered; and (6) if a sale of special fuel is made to
someone other than a licensed distributor or a licensed supplier, for a use
other than in motor vehicles, by making a
specific notation thereof on the invoice or sales slip covering that sale
and obtaining such supporting documentation as may be required by the
Department.
All special fuel sold or used for non-highway purposes must have a dye
added in accordance with Section 4d of this Law.
If any payment provided for in this Section exceeds the supplier's liabilities under this Act, as shown on an original return, the Department may authorize the supplier to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the supplier, the supplier's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit taken and that actually due, and that supplier shall be liable for penalties and interest on such difference. (Source: P.A. 100-1171, eff. 1-4-19.)
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(35 ILCS 505/6) (from Ch. 120, par. 422)
Sec. 6. Collection of tax; distributors. A distributor who sells or
distributes any motor fuel, which he is
required by Section 5 to report to the Department when filing a return,
shall (except as hereinafter provided) collect at the time of such sale and
distribution, the amount of tax imposed under this Act on all such motor
fuel sold and distributed, and at the time of making a return, the
distributor shall pay to the Department the amount so collected less a discount
of 2% through June 30, 2003 and 1.75% thereafter which is allowed to
reimburse the distributor for the
expenses incurred
in keeping records, preparing and filing returns, collecting and remitting
the tax and supplying data to the Department on request, and shall also
pay to the Department an amount equal to the amount that would be collectible
as a tax in the event of a sale thereof on all such motor fuel used by said
distributor during the period covered by the return.
However, no payment shall be made based upon dyed diesel fuel used
by the distributor for non-highway purposes.
The discount
shall only be applicable to the amount of tax payment which accompanies a
return which is filed timely in accordance with Section 5 of this Act.
In each subsequent sale of motor fuel on which the amount of tax imposed under
this Act has been collected as provided in this Section, the amount so
collected shall be added to the selling price, so that the amount of tax is
paid ultimately by the user of the motor fuel. However, no collection or
payment shall be made in the case of the sale or use of any motor fuel to the
extent to which such sale or use of motor fuel may not, under the constitution
and statutes of the United States, be made the subject of taxation by this
State. A person whose license to act as a distributor of fuel has been revoked
shall, at the time of making a return, also pay to the Department an amount
equal to the amount that would be collectible as a tax in the event of a sale
thereof on all motor fuel, which he is required by the second paragraph of
Section 5 to report to the Department in making a return, and which he had on
hand on the date on which the license was revoked, and with respect to which no
tax had been previously paid under this Act.
A distributor may make tax free sales of motor fuel, with respect to
which he is otherwise required to collect the tax, only as specified in the following items 1 through 7.
1. When the sale is made to a person holding a valid |
| unrevoked license as a distributor, by making a specific notation thereof on invoices or sales slip covering each sale.
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2. When the sale is made with delivery to a purchaser
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3. When the sale is made to the Federal Government or
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4. When the sale is made to a municipal corporation
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| owning and operating a local transportation system for public service in this State when an official certificate of exemption is obtained in lieu of the tax.
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5. When the sale is made to a privately owned public
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| utility owning and operating 2 axle vehicles designed and used for transporting more than 7 passengers, which vehicles are used as common carriers in general transportation of passengers, are not devoted to any specialized purpose and are operated entirely within the territorial limits of a single municipality or of any group of contiguous municipalities, or in a close radius thereof, and the operations of which are subject to the regulations of the Illinois Commerce Commission, when an official certificate of exemption is obtained in lieu of the tax.
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6. When a sale of special fuel is made to a person
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| holding a valid, unrevoked license as a supplier, by making a specific notation thereof on the invoice or sales slip covering each such sale.
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7. When a sale of dyed diesel fuel is made by the
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| licensed distributor to the end user of the fuel who is not a licensed distributor or a licensed supplier for non-highway purposes and the fuel is (i) delivered from a vehicle designed for the specific purpose of such sales and delivered directly into a stationary bulk storage tank that displays the notice required by Section 4f of this Act, (ii) delivered from a vehicle designed for the specific purpose of such sales and delivered directly into the fuel supply tanks of non-highway vehicles that are not required to be registered for highway use, or (iii) dispensed from a dyed diesel fuel dispensing facility that has withdrawal facilities that are not readily accessible to and are not capable of dispensing dyed diesel fuel into the fuel supply tank of a motor vehicle.
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A specific notation is required on the invoice or
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| sales slip covering such sales, and any supporting documentation that may be required by the Department must be obtained by the distributor. The distributor shall obtain and keep the supporting documentation in such form as the Department may require by rule.
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For purposes of this item 7, a dyed diesel fuel
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| dispensing facility is considered to have withdrawal facilities that are "not readily accessible to and not capable of dispensing dyed diesel fuel into the fuel supply tank of a motor vehicle" only if the dyed diesel fuel is delivered from: (i) a dispenser hose that is short enough so that it will not reach the fuel supply tank of a motor vehicle or (ii) a dispenser that is enclosed by a fence or other physical barrier so that a vehicle cannot pull alongside the dispenser to permit fueling.
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8. (Blank).
All special fuel sold or used for non-highway purposes must have a dye
added in accordance with Section 4d of this Law.
All suits or other proceedings brought for the purpose of recovering any
taxes, interest or penalties due the State of Illinois under this Act may
be maintained in the name of the Department.
(Source: P.A. 102-1019, eff. 5-27-22.)
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(35 ILCS 505/6a) (from Ch. 120, par. 422a)
Sec. 6a. Collection of tax; suppliers. A supplier, other than a licensed
distributor, who sells or
distributes any special fuel, which he is required by Section 5a to report
to the Department when filing a return, shall (except as hereinafter
provided) collect at the time of such sale and distribution, the amount of
tax imposed under this Act on all such special fuel sold and distributed,
and at the time of making a return, the supplier shall pay to the
Department the amount so collected less a discount of 2% through June 30,
2003 and 1.75% thereafter which
is allowed
to reimburse the supplier for the expenses incurred in keeping records,
preparing and filing returns, collecting and remitting the tax and
supplying data to the Department on request, and shall also pay to the
Department an amount equal to the amount that would be collectible as a tax
in the event of a sale thereof on all such special fuel used by said
supplier during the period covered by the return. However,
no payment shall be made based upon dyed diesel fuel used by said
supplier for non-highway purposes.
The discount
shall only be applicable to the amount of tax payment which accompanies a
return which is filed timely in accordance with Section 5(a) of this Act.
In each subsequent sale of special fuel on which the amount of tax imposed
under this Act has been collected as provided in this Section, the amount
so collected shall be added to the selling price, so that the amount of tax
is paid ultimately by the user of the special fuel. However,
no collection or payment shall be made in the case of the sale or use of
any special fuel to the extent to which such sale or use of motor fuel
may not, under the Constitution and statutes of the United States, be made
the subject of taxation by this State.
A person whose license to act as supplier of special fuel has been revoked
shall, at the time of making a return, also pay to the Department an amount
equal to the amount that would be collectible as a tax in the event of a
sale thereof on all special fuel, which he is required by the 1st paragraph
of Section 5a to report to the Department in making a return.
A supplier may make tax-free sales of special fuel, with respect to which
he is otherwise required to collect the tax, only as specified in the following items 1 through
7.
1. When the sale is made to the federal government or |
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2. When the sale is made to a municipal corporation
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| owning and operating a local transportation system for public service in this State when an official certificate of exemption is obtained in lieu of the tax.
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3. When the sale is made to a privately owned public
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| utility owning and operating 2 axle vehicles designed and used for transporting more than 7 passengers, which vehicles are used as common carriers in general transportation of passengers, are not devoted to any specialized purpose and are operated entirely within the territorial limits of a single municipality or of any group of contiguous municipalities, or in a close radius thereof, and the operations of which are subject to the regulations of the Illinois Commerce Commission, when an official certificate of exemption is obtained in lieu of the tax.
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4. When a sale is made to a person holding a valid
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| unrevoked license as a supplier or a distributor by making a specific notation thereof on invoice or sales slip covering each such sale.
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5. When a sale of dyed diesel fuel is made by the
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| licensed supplier to the end user of the fuel who is not a licensed distributor or licensed supplier for non-highway purposes and the fuel is (i) delivered from a vehicle designed for the specific purpose of such sales and delivered directly into a stationary bulk storage tank that displays the notice required by Section 4f of this Act, (ii) delivered from a vehicle designed for the specific purpose of such sales and delivered directly into the fuel supply tanks of non-highway vehicles that are not required to be registered for highway use, or (iii) dispensed from a dyed diesel fuel dispensing facility that has withdrawal facilities that are not readily accessible to and are not capable of dispensing dyed diesel fuel into the fuel supply tank of a motor vehicle.
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|
A specific notation is required on the invoice or
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| sales slip covering such sales, and any supporting documentation that may be required by the Department must be obtained by the supplier. The supplier shall obtain and keep the supporting documentation in such form as the Department may require by rule.
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|
For purposes of this item 5, a dyed diesel fuel
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| dispensing facility is considered to have withdrawal facilities that are "not readily accessible to and not capable of dispensing dyed diesel fuel into the fuel supply tank of a motor vehicle" only if the dyed diesel fuel is delivered from: (i) a dispenser hose that is short enough so that it will not reach the fuel supply tank of a motor vehicle or (ii) a dispenser that is enclosed by a fence or other physical barrier so that a vehicle cannot pull alongside the dispenser to permit fueling.
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|
6. (Blank).
7. When a sale of special fuel is made to a person
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| where delivery is made outside of this State.
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|
All special fuel sold or used for non-highway purposes must have a dye
added
in accordance with Section 4d of this Law.
All suits or other proceedings brought for the purpose of recovering any
taxes, interest or penalties due the State of Illinois under this Act may
be maintained in the name of the Department.
(Source: P.A. 102-1019, eff. 5-27-22.)
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(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Distribution of proceeds of tax. Except as provided in subsection (a-1) of this Section, Section 8a, subdivision
(h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all money received by the Department under
this Act, including payments made to the Department by
member jurisdictions participating in the International Fuel Tax Agreement,
shall be deposited into a special fund in the State treasury, to be known as the
Motor Fuel Tax Fund, and shall be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on special fuel under
paragraph (b) of Section 2 and Section 13a of this Act shall be transferred
to the State Construction Account Fund in the State Treasury; the remainder of the tax collected on special fuel under
paragraph (b) of Section 2 and Section 13a of this Act shall be deposited into the Road Fund;
(a-1) Beginning on July 1, 2019, an amount equal to the amount of tax collected under subsection (a) of Section 2 and Section 13a as a result of the increase in the tax rate under subsection (a) of Section 2 authorized by Public Act 101-32 shall be deposited each month into the Transportation Renewal Fund; provided, however, that the amount that represents the part (b) portion of the rate under Section 13a shall be deposited each month into the Motor Fuel Tax Fund and the Transportation Renewal Fund in the same proportion as the amount collected under subsection (a) of Section 2; (b) $420,000 shall be transferred each month to the State Boating Act
Fund to be used by the Department of Natural Resources for the purposes
specified in Article X of the Boat Registration and Safety Act;
(c) $3,500,000 shall be transferred each month to the Grade Crossing
Protection Fund to be used as follows: not less than $12,000,000 each fiscal
year shall be used for the construction or reconstruction of rail highway grade
separation structures; $5,500,000 in fiscal year 2022 and each fiscal
year
thereafter shall be transferred to the Transportation
Regulatory Fund and shall be used to pay the cost of administration
of the Illinois Commerce Commission's railroad safety program in connection
with its duties under subsection (3) of Section 18c-7401 of the Illinois
Vehicle Code, with the remainder to be used by the Department of Transportation
upon order of the Illinois Commerce Commission, to pay that part of the
cost apportioned by such Commission to the State to cover the interest
of the public in the use of highways, roads, streets, or
pedestrian walkways in the
county highway system, township and district road system, or municipal
street system as defined in the Illinois Highway Code, as the same may
from time to time be amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or reconstruction,
alteration, relocation including construction or improvement of any
existing highway necessary for access to property or improvement of any
grade crossing and grade crossing surface including the necessary highway approaches thereto of any
railroad across the highway or public road, or for the installation,
construction, reconstruction, or maintenance of safety treatments to deter trespassing or a pedestrian walkway over or
under a railroad right-of-way, as provided for in and in
accordance with Section 18c-7401 of the Illinois Vehicle Code.
The Commission may order up to $2,000,000 per year in Grade Crossing Protection Fund moneys for the improvement of grade crossing surfaces and up to $300,000 per year for the maintenance and renewal of 4-quadrant gate vehicle detection systems located at non-high speed rail grade crossings.
In entering orders for projects for which payments from the Grade Crossing
Protection Fund will be made, the Commission shall account for expenditures
authorized by the orders on a cash rather than an accrual basis. For purposes
of this requirement an "accrual basis" assumes that the total cost of the
project is expended in the fiscal year in which the order is entered, while a
"cash basis" allocates the cost of the project among fiscal years as
expenditures are actually made. To meet the requirements of this subsection,
the Illinois Commerce Commission shall develop annual and 5-year project plans
of rail crossing capital improvements that will be paid for with moneys from
the Grade Crossing Protection Fund. The annual project plan shall identify
projects for the succeeding fiscal year and the 5-year project plan shall
identify projects for the 5 directly succeeding fiscal years. The Commission
shall submit the annual and 5-year project plans for this Fund to the Governor,
the President of the Senate, the Senate Minority Leader, the Speaker of the
House of Representatives, and the Minority Leader of the House of
Representatives on
the first Wednesday in April of each year;
(d) of the amount remaining after allocations provided for in
subsections (a), (a-1), (b), and (c), a sufficient amount shall be reserved to
pay all of the following:
(1) the costs of the Department of Revenue in |
|
(2) the costs of the Department of Transportation in
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| performing its duties imposed by the Illinois Highway Code for supervising the use of motor fuel tax funds apportioned to municipalities, counties and road districts;
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|
(3) refunds provided for in Section 13, refunds for
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| overpayment of decal fees paid under Section 13a.4 of this Act, and refunds provided for under the terms of the International Fuel Tax Agreement referenced in Section 14a;
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(4) from October 1, 1985 until June 30, 1994, the
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| administration of the Vehicle Emissions Inspection Law, which amount shall be certified monthly by the Environmental Protection Agency to the State Comptroller and shall promptly be transferred by the State Comptroller and Treasurer from the Motor Fuel Tax Fund to the Vehicle Inspection Fund, and for the period July 1, 1994 through June 30, 2000, one-twelfth of $25,000,000 each month, for the period July 1, 2000 through June 30, 2003, one-twelfth of $30,000,000 each month, and $15,000,000 on July 1, 2003, and $15,000,000 on January 1, 2004, and $15,000,000 on each July 1 and October 1, or as soon thereafter as may be practical, during the period July 1, 2004 through June 30, 2012, and $30,000,000 on June 1, 2013, or as soon thereafter as may be practical, and $15,000,000 on July 1 and October 1, or as soon thereafter as may be practical, during the period of July 1, 2013 through June 30, 2015, for the administration of the Vehicle Emissions Inspection Law of 2005, to be transferred by the State Comptroller and Treasurer from the Motor Fuel Tax Fund into the Vehicle Inspection Fund;
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|
(4.5) beginning on July 1, 2019, the costs of the
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| Environmental Protection Agency for the administration of the Vehicle Emissions Inspection Law of 2005 shall be paid, subject to appropriation, from the Motor Fuel Tax Fund into the Vehicle Inspection Fund; beginning in 2019, no later than December 31 of each year, or as soon thereafter as practical, the State Comptroller shall direct and the State Treasurer shall transfer from the Vehicle Inspection Fund to the Motor Fuel Tax Fund any balance remaining in the Vehicle Inspection Fund in excess of $2,000,000;
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|
(5) amounts ordered paid by the Court of Claims; and
(6) payment of motor fuel use taxes due to member
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| jurisdictions under the terms of the International Fuel Tax Agreement. The Department shall certify these amounts to the Comptroller by the 15th day of each month; the Comptroller shall cause orders to be drawn for such amounts, and the Treasurer shall administer those amounts on or before the last day of each month;
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|
(e) after allocations for the purposes set forth in subsections
(a), (a-1), (b), (c), and (d), the remaining amount shall be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning
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| January 1, 2000, 45.6% shall be deposited as follows:
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|
(A) 37% into the State Construction Account Fund,
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|
(B) 63% into the Road Fund, $1,250,000 of which
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| shall be reserved each month for the Department of Transportation to be used in accordance with the provisions of Sections 6-901 through 6-906 of the Illinois Highway Code;
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|
(2) Until January 1, 2000, 41.6%, and beginning
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| January 1, 2000, 54.4% shall be transferred to the Department of Transportation to be distributed as follows:
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|
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
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| 1,000,000 or more inhabitants,
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|
(C) 18.27% to the counties of the State having
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| less than 1,000,000 inhabitants,
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|
(D) 15.89% to the road districts of the State.
If a township is dissolved under Article 24 of the
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| Township Code, McHenry County shall receive any moneys that would have been distributed to the township under this subparagraph, except that a municipality that assumes the powers and responsibilities of a road district under paragraph (6) of Section 24-35 of the Township Code shall receive any moneys that would have been distributed to the township in a percent equal to the area of the dissolved road district or portion of the dissolved road district over which the municipality assumed the powers and responsibilities compared to the total area of the dissolved township. The moneys received under this subparagraph shall be used in the geographic area of the dissolved township. If a township is reconstituted as provided under Section 24-45 of the Township Code, McHenry County or a municipality shall no longer be distributed moneys under this subparagraph.
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|
As soon as may be after the first day of each month, the Department of
Transportation shall allot to each municipality its share of the amount
apportioned to the several municipalities which shall be in proportion
to the population of such municipalities as determined by the last
preceding municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality subsequent
to the time of the last preceding census the corporate authorities of
such municipality may cause a census to be taken of such annexed
territory and the population so ascertained for such territory shall be
added to the population of the municipality as determined by the last
preceding census for the purpose of determining the allotment for that
municipality. If the population of any municipality was not determined
by the last Federal census preceding any apportionment, the
apportionment to such municipality shall be in accordance with any
census taken by such municipality. Any municipal census used in
accordance with this Section shall be certified to the Department of
Transportation by the clerk of such municipality, and the accuracy
thereof shall be subject to approval of the Department which may make
such corrections as it ascertains to be necessary.
As soon as may be after the first day of each month, the Department of
Transportation shall allot to each county its share of the amount
apportioned to the several counties of the State as herein provided.
Each allotment to the several counties having less than 1,000,000
inhabitants shall be in proportion to the amount of motor vehicle
license fees received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State shall, on or
before April 15 of each year, transmit to the Department of
Transportation a full and complete report showing the amount of motor
vehicle license fees received from the residents of each county,
respectively, during the preceding calendar year. The Department of
Transportation shall, each month, use for allotment purposes the last
such report received from the Secretary of State.
As soon as may be after the first day of each month, the Department
of Transportation shall allot to the several counties their share of the
amount apportioned for the use of road districts. The allotment shall
be apportioned among the several counties in the State in the proportion
which the total mileage of township or district roads in the respective
counties bears to the total mileage of all township and district roads
in the State. Funds allotted to the respective counties for the use of
road districts therein shall be allocated to the several road districts
in the county in the proportion which the total mileage of such township
or district roads in the respective road districts bears to the total
mileage of all such township or district roads in the county. After
July 1 of any year prior to 2011, no allocation shall be made for any road district
unless it levied a tax for road and bridge purposes in an amount which
will require the extension of such tax against the taxable property in
any such road district at a rate of not less than either .08% of the value
thereof, based upon the assessment for the year immediately prior to the year
in which such tax was levied and as equalized by the Department of Revenue
or, in DuPage County, an amount equal to or greater than $12,000 per mile of
road under the jurisdiction of the road district, whichever is less. Beginning July 1, 2011 and each July 1 thereafter, an allocation shall be made for any road district
if it levied a tax for road and bridge purposes. In counties other than DuPage County, if the amount of the tax levy requires the extension of the tax against the taxable property in
the road district at a rate that is less than 0.08% of the value
thereof, based upon the assessment for the year immediately prior to the year
in which the tax was levied and as equalized by the Department of Revenue, then the amount of the allocation for that road district shall be a percentage of the maximum allocation equal to the percentage obtained by dividing the rate extended by the district by 0.08%. In DuPage County, if the amount of the tax levy requires the extension of the tax against the taxable property in
the road district at a rate that is less than the lesser of (i) 0.08% of the value
of the taxable property in the road district, based upon the assessment for the year immediately prior to the year
in which such tax was levied and as equalized by the Department of Revenue,
or (ii) a rate that will yield an amount equal to $12,000 per mile of
road under the jurisdiction of the road district, then the amount of the allocation for the road district shall be a percentage of the maximum allocation equal to the percentage obtained by dividing the rate extended by the district by the lesser of (i) 0.08% or (ii) the rate that will yield an amount equal to $12,000 per mile of
road under the jurisdiction of the road district.
Prior to 2011, if any
road district has levied a special tax for road purposes
pursuant to Sections 6-601, 6-602, and 6-603 of the Illinois Highway Code, and
such tax was levied in an amount which would require extension at a
rate of not less than .08% of the value of the taxable property thereof,
as equalized or assessed by the Department of Revenue,
or, in DuPage County, an amount equal to or greater than $12,000 per mile of
road under the jurisdiction of the road district, whichever is less,
such levy shall, however, be deemed a proper compliance with this
Section and shall qualify such road district for an allotment under this
Section. Beginning in 2011 and thereafter, if any
road district has levied a special tax for road purposes
under Sections 6-601, 6-602, and 6-603 of the Illinois Highway Code, and
the tax was levied in an amount that would require extension at a
rate of not less than 0.08% of the value of the taxable property of that road district,
as equalized or assessed by the Department of Revenue or, in DuPage County, an amount equal to or greater than $12,000 per mile of road under the jurisdiction of the road district, whichever is less, that levy shall be deemed a proper compliance with this
Section and shall qualify such road district for a full, rather than proportionate, allotment under this
Section. If the levy for the special tax is less than 0.08% of the value of the taxable property, or, in DuPage County if the levy for the special tax is less than the lesser of (i) 0.08% or (ii) $12,000 per mile of road under the jurisdiction of the road district, and if the levy for the special tax is more than any other levy for road and bridge purposes, then the levy for the special tax qualifies the road district for a proportionate, rather than full, allotment under this Section. If the levy for the special tax is equal to or less than any other levy for road and bridge purposes, then any allotment under this Section shall be determined by the other levy for road and bridge purposes.
Prior to 2011, if a township has transferred to the road and bridge fund
money which, when added to the amount of any tax levy of the road
district would be the equivalent of a tax levy requiring extension at a
rate of at least .08%, or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax levy,
shall be deemed a proper compliance with this Section and shall qualify
the road district for an allotment under this Section.
In counties in which a property tax extension limitation is imposed
under the Property Tax Extension Limitation Law, road districts may retain
their entitlement to a motor fuel tax allotment or, beginning in 2011, their entitlement to a full allotment if, at the time the property
tax
extension limitation was imposed, the road district was levying a road and
bridge tax at a rate sufficient to entitle it to a motor fuel tax allotment
and continues to levy the maximum allowable amount after the imposition of the
property tax extension limitation. Any road district may in all circumstances
retain its entitlement to a motor fuel tax allotment or, beginning in 2011, its entitlement to a full allotment if it levied a road and
bridge tax in an amount that will require the extension of the tax against the
taxable property in the road district at a rate of not less than 0.08% of the
assessed value of the property, based upon the assessment for the year
immediately preceding the year in which the tax was levied and as equalized by
the Department of Revenue or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road under the jurisdiction of the road district,
whichever is less.
As used in this Section, the term "road district" means any road
district, including a county unit road district, provided for by the
Illinois Highway Code; and the term "township or district road"
means any road in the township and district road system as defined in the
Illinois Highway Code. For the purposes of this Section, "township or
district road" also includes such roads as are maintained by park
districts, forest preserve districts and conservation districts. The
Department of Transportation shall determine the mileage of all township
and district roads for the purposes of making allotments and allocations of
motor fuel tax funds for use in road districts.
Payment of motor fuel tax moneys to municipalities and counties shall
be made as soon as possible after the allotment is made. The treasurer
of the municipality or county may invest these funds until their use is
required and the interest earned by these investments shall be limited
to the same uses as the principal funds.
(Source: P.A. 102-16, eff. 6-17-21; 102-558, eff. 8-20-21; 102-699, eff. 4-19-22; 103-8, eff. 6-7-23.)
|
(35 ILCS 505/8b) Sec. 8b. Transportation Renewal Fund; creation; distribution of proceeds. (a) The Transportation Renewal Fund is hereby created as a special fund in the State treasury. Moneys in the Fund shall be used as provided in this Section: (1) 80% of the moneys in the Fund shall be used for |
| highway maintenance, highway construction, bridge repair, congestion relief, and construction of aviation facilities; of that 80%:
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|
(A) the State Comptroller shall order transferred
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| and the State Treasurer shall transfer 60% to the State Construction Account Fund; those moneys shall be used solely for construction, reconstruction, improvement, repair, maintenance, operation, and administration of highways and are limited to payments made pursuant to design and construction contracts awarded by the Department of Transportation;
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|
(B) 40% shall be distributed by the Department of
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| Transportation to municipalities, counties, and road districts of the State using the percentages set forth in subdivisions (A), (B), (C), and (D) of paragraph (2) of subsection (e) of Section 8; distributions to particular municipalities, counties, and road districts under this subdivision (B) shall be made according to the allocation procedures described for municipalities, counties, and road districts in subsection (e) of Section 8 and shall be subject to the same requirements and limitations described in that subsection; and
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|
(2) 20% of the moneys in the Fund shall be used for
|
| projects related to rail facilities and mass transit facilities, as defined in Section 2705-305 of the Department of Transportation Law of the Civil Administrative Code of Illinois, including rapid transit, rail, high-speed rail, bus and other equipment in connection with the State or a unit of local government, special district, municipal corporation, or other public agency authorized to provide and promote public transportation within the State; of that 20%:
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|
(A) 90% shall be deposited into the Regional
|
| Transportation Authority Capital Improvement Fund, a special fund created in the State Treasury; moneys in the Regional Transportation Authority Capital Improvement Fund shall be used by the Regional Transportation Authority for construction, improvements, and deferred maintenance on mass transit facilities and acquisition of buses and other equipment; and
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|
(B) 10% shall be deposited into the Downstate
|
| Mass Transportation Capital Improvement Fund, a special fund created in the State Treasury; moneys in the Downstate Mass Transportation Capital Improvement Fund shall be used by local mass transit districts other than the Regional Transportation Authority for construction, improvements, and deferred maintenance on mass transit facilities and acquisition of buses and other equipment.
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|
(b) (Blank).
(Source: P.A. 103-866, eff. 8-9-24.)
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(35 ILCS 505/12a) (from Ch. 120, par. 428a)
Sec. 12a.
(a) Any duly authorized agent or employee of the Department
shall have authority to enter in or upon the premises of any manufacturer,
vendor, dealer, retailer, distributor, receiver, supplier or user of motor fuel
or special fuels during the regular business hours in order to examine books,
records, invoices, storage tanks, and any other applicable equipment
pertaining to motor fuel, aviation fuels, home heating oils, kerosene,
or special fuels, to determine whether or not the
taxes imposed by this Act have been paid.
(b) Any duly authorized agent of the Department, upon presenting
appropriate credentials and a written notice to the person who owns, operates,
or controls the place to be inspected, shall have the authority to enter any
place and to conduct inspections in accordance with subsections (b) through (g)
of this Section.
(c) Inspections will be performed in a reasonable manner and at times
that are reasonable under the circumstances, taking into consideration the
normal business hours of the place to be entered.
(d) Inspections may be at any place at which taxable motor fuel is or
may be produced or stored or at any inspection site where evidence of the
following activities may be discovered:
(1) Where any dyed diesel fuel is sold or held for |
| sale by any person for any use which the person knows or has reason to know is not a nontaxable use of such fuel.
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|
(2) Where any dyed diesel fuel is held for use or
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| used by any person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed according to Section 4d.
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|
(3) Where any person willfully alters, or attempts to
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| alter, the strength or composition of any dye or marking done pursuant to Section 4d of this Law.
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|
The places may include, but are not limited to, the following:
(1) Any terminal.
(2) Any fuel storage facility that is not a terminal.
(3) Any retail fuel facility.
(4) Any designated inspection site.
(e) Duly authorized agents of the Department may physically inspect,
examine, or otherwise search any tank, reservoir, or other container that
can or may be used for the production, storage, or transportation of
fuel, fuel dyes, or fuel markers. Inspection may also be made of any
equipment used for, or in connection with, production, storage, or
transportation of fuel, fuel dyes, or fuel markers. This includes any
equipment used for the dyeing or marking of fuel. This also includes
books and records, if any, that are maintained at the place of inspection
and are kept to determine tax liability under this Law.
(f) Duly authorized agents of the Department may detain any motor
vehicle, train, barge, ship, or vessel for the purpose of inspecting its fuel
tanks and storage tanks. Detainment will be either on the premises
under inspection or at a designated inspection site. Detainment may
continue for a reasonable period of time as is necessary to determine
the amount and composition of the fuel.
(g) Duly authorized agents of the Department may take and remove
samples of fuel in quantities as are reasonably necessary to
determine the composition of the fuel.
(h) (1) Any person that refuses to allow an inspection
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| shall pay a $1,000 penalty for each refusal. This penalty is in addition to any other penalty or tax that may be imposed upon that person or any other person liable for tax under this Law. All penalties received under this subsection shall be deposited into the Tax Compliance and Administration Fund.
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|
(2) In addition, any licensee who refuses to allow an
|
| inspection shall be subject to license revocation as provided by Section 16 of this Law.
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|
(Source: P.A. 91-173, eff. 1-1-00.)
|
(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 |
| process, as defined in Section 2-45 of the Retailers' Occupation Tax Act, wherein the undyed diesel fuel becomes a component part of a product or by-product, other than fuel or motor fuel, when the use of dyed diesel fuel in that manufacturing process results in a product that is unsuitable for its intended use or (ii) for testing machinery and equipment in a manufacturing process, as defined in Section 2-45 of the Retailers' Occupation Tax Act, wherein the testing takes place on private property.
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(2) Undyed diesel fuel used by a manufacturer on
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| private property in the research and development, as defined in Section 1.29, of machinery or equipment intended for manufacture.
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(3) Undyed diesel fuel used by a single unit
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| self-propelled agricultural fertilizer implement, designed for on and off road use, equipped with flotation tires and specially adapted for the application of plant food materials or agricultural chemicals.
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(4) Undyed diesel fuel used by a commercial motor
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| vehicle for any purpose other than operating the commercial motor vehicle upon the public highways. Claims shall be limited to commercial motor vehicles that are operated for both highway purposes and any purposes other than operating such vehicles upon the public highways.
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(5) Undyed diesel fuel used by a unit of local
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| government in its operation of an airport if the undyed diesel fuel is used directly in airport operations on airport property.
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(6) Undyed diesel fuel used by refrigeration units
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| that are permanently mounted to a semitrailer, as defined in Section 1.28 of this Law, wherein the refrigeration units have a fuel supply system dedicated solely for the operation of the refrigeration units.
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(7) Undyed diesel fuel used by power take-off
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| equipment as defined in Section 1.27 of this Law.
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(8) Beginning on the effective date of this
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| amendatory Act of the 94th General Assembly, undyed diesel fuel used by tugs and spotter equipment to shift vehicles or parcels on both private and airport property. Any claim under this item (8) may be made only by a claimant that owns tugs and spotter equipment and operates that equipment on both private and airport property. The aggregate of all credits or refunds resulting from claims filed under this item (8) by a claimant in any calendar year may not exceed $100,000. A claim may not be made under this item (8) by the same claimant more often than once each quarter. For the purposes of this item (8), "tug" means a vehicle designed for use on airport property that shifts custom-designed containers of parcels from loading docks to aircraft, and "spotter equipment" means a vehicle designed for use on both private and airport property that shifts trailers containing parcels between staging areas and loading docks.
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Any person who has paid the tax imposed by Section 2 of this Law upon undyed
diesel fuel that is unintentionally mixed with dyed diesel fuel and who owns or
controls the mixture of undyed diesel fuel and dyed diesel fuel may file a
claim for refund to recover the amount paid. The amount of undyed diesel fuel
unintentionally mixed must equal 500 gallons or more. Any claim for refund of
unintentionally mixed undyed diesel fuel and dyed diesel fuel shall be
supported by documentation showing the date and location of the unintentional
mixing, the number of gallons involved, the disposition of the mixed diesel
fuel, and any other information that the Department may reasonably require.
Any unintentional mixture of undyed diesel fuel and dyed diesel fuel shall be
sold or used only for non-highway purposes.
The Department shall
promulgate regulations establishing specific limits on the amount of undyed
diesel fuel that may be claimed for refund.
For purposes of claims for refund, "loss" means the reduction of motor
fuel resulting from fire, theft, spillage, spoilage, leakage, or any other
provable cause, but does not include a reduction resulting from evaporation, or
shrinkage due to temperature variations. In the case of losses due to fire or theft, the claimant must include fire department or police department reports and any other documentation that the Department may require.
(Source: P.A. 100-1171, eff. 1-4-19.)
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(35 ILCS 505/13a.4) (from Ch. 120, par. 429a4)
Sec. 13a.4. Except as provided in Section 13a.5 of this Act, no motor
carrier shall operate in Illinois without first securing a motor fuel use tax
license and decals
from the Department or a motor fuel use tax license and decals issued under
the
International Fuel Tax Agreement by any member jurisdiction. Notwithstanding any other provision of this Section to the contrary, however, the Director of Revenue or his designee may, upon determining that a disaster exists in Illinois or in any other jurisdiction, temporarily waive the licensing requirements of this Section for commercial motor vehicles that travel through Illinois, or return to Illinois from a point outside Illinois, for the purpose of assisting in disaster relief efforts. Temporary waiver of the licensing requirements of this Section shall not exceed a period of 30 days from the date the Director temporarily waives the licensing requirements of this Section. For purposes of this Section, a disaster includes flood, tornado, hurricane, fire, earthquake, or any other disaster that causes or threatens loss of life or destruction or damage to property of such a magnitude as to endanger the public health, safety, and welfare. The licensing requirements of this Section shall be temporarily waived only if the operator of the commercial motor vehicle can provide proof by manifest that the commercial motor vehicle is traveling through Illinois or returning to Illinois from a point outside Illinois for purposes of assisting in disaster relief efforts. Application for
such license and decals
shall be made
annually to the Department on forms prescribed by the Department. The
application shall be under oath, and shall contain such information as the
Department deems necessary. The Department, for cause, may require an applicant
to post a bond on a form to be approved by and with a surety or sureties
satisfactory to the Department conditioned upon such applicant paying to the
State of Illinois all monies becoming due by reason of the sale or use of motor
fuel by the applicant, together with all penalties and interest thereon. If a
bond is required, it shall be equal to at least twice the estimated average tax
liability of a quarterly return. The Department shall fix
the penalty of such bond in each case taking into consideration
the amount of motor fuel expected to be used by such applicant
and the penalty fixed by the Department shall be such as, in
its opinion, will protect the State of Illinois against failure
to pay the amount hereinafter provided on motor fuel used.
No person who is in default to the State for monies due under
this Act for the sale, distribution or use of motor fuel shall
receive such a license or decal.
Upon receipt of the application for license in proper form,
and upon payment
of any required $100 reinstatement fee, and upon approval by the Department of
the bond furnished by the applicant, the Department may issue to such applicant
a license which allows the operation of commercial motor
vehicles in Illinois,
and decals for each commercial motor vehicle
operating in Illinois. Prior to January 1, 1985, motor fuel use tax
licenses shall be
conspicuously displayed in the cab of each commercial motor vehicle operating
in Illinois. After January 1, 1986, motor fuel use tax licenses
shall be carried in the cab of each
commercial motor vehicle operating in Illinois.
The Department shall, by regulation, provide for the use of reproductions of
original motor fuel use tax licenses in lieu of issuing
multiple original motor fuel use tax licenses to licensees.
On and after January 1, 1985, external motor fuel tax decals shall be
conspicuously displayed on the passenger side of each commercial motor vehicle
propelled by motor fuel operating in Illinois, except buses, which may display
such devices on the driver's side of the vehicle. Beginning with the effective
date of this amendatory Act of 1993 or the membership of the State of Illinois
in the International Fuel Tax Agreement, whichever is later, the decals issued
to the licensee shall be placed on both exterior sides of the cab. In the case
of transporters, manufacturers, dealers, or driveway operations, the decals
need not be permanently affixed but may be temporarily displayed in a visible
manner on the exterior sides of the cab. Failure to display the decals in the
required locations may subject the vehicle operator to the purchase of a trip
permit and a citation. Such motor fuel tax decals shall be issued by
the Department and remain valid for a period of 2 calendar years, beginning
January 1, 1985. The decals shall expire at the end of the regular 2 year
issuance period, with new decals required to be displayed at that time.
Beginning January 1, 1993, the motor fuel decals shall be issued by the
Department and remain valid for a period of one calendar year. The decals
shall expire at the end of the regular one year issuance period, with new
decals required to be displayed at that time. Decals shall be no larger than 3
inches by 3 inches. Prior to January 1, 1993, a fee of $7.50 shall be charged
by the Department for each decal issued prior to and during the 2 calendar
years such decal is valid. Beginning January 1, 1993, a fee of $3.75 shall be
charged by the Department for each decal issued prior to and during the
calendar year such decal is valid. Beginning January 1, 1994, $3.75 shall be
charged for a set of 2 decals. The Department may also prescribe procedures for
the issuance of replacement decals, with a maximum fee of $2 for each set of
replacement decals issued. The transfer of decals from one vehicle to another
vehicle or from one motor carrier to another motor carrier is prohibited. The
fees paid for the decals issued under this Section shall be deposited in the
Motor Fuel Tax Fund, and may be appropriated to the Department for
administration of this Section and enforcement of the tax imposed by Section
13a of this Act.
To avoid duplicate reporting of mileage and payment of any tax arising
therefrom under Section 13a.3 of this Act, the Department
shall, by regulation, provide for the allocation between
lessors and lessees of the same commercial motor vehicle or
vehicles of the responsibility as a motor carrier for the
reporting of mileage and the liability for tax arising under
Section 13a.3 of this Act, and for registration, furnishing of
bond, carrying of motor fuel use tax licenses, and display of
decals under this Section,
and for all other duties imposed upon motor carriers by this Act.
(Source: P.A. 100-1171, eff. 1-4-19.)
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(35 ILCS 505/15) (from Ch. 120, par. 431)
Sec. 15. 1. Any person who knowingly acts as a distributor of motor fuel
or supplier of special fuel, or receiver of fuel without having a license so to
do, or who knowingly fails or refuses to file a return with the Department as
provided in Section 2b, Section 5, or Section 5a of this Act, or who knowingly
fails or refuses to make payment to the Department as provided either in
Section 2b, Section 6, Section 6a, or Section 7 of this Act, shall be guilty of
a Class 3 felony. Each day any person knowingly acts as a distributor of motor
fuel, supplier of special fuel, or receiver of fuel without having a
license so to do or after such a license has been revoked, constitutes a
separate offense.
2. Any person who acts as a motor carrier without having a valid
motor fuel use tax license, issued by the Department or by a member
jurisdiction under the provisions of the International Fuel Tax Agreement, or a
valid single trip permit is guilty of a Class A misdemeanor for a first offense
and is guilty of a Class 4 felony for each subsequent offense. Any person (i)
who fails or refuses to make payment to the Department as provided in Section
13a.1 of this Act or in the International Fuel Tax Agreement referenced in
Section 14a, or (ii) who fails or refuses to make the quarterly return as
provided in Section 13a.3 is guilty of a Class 4 felony; and for each
subsequent offense, such person is guilty of a Class 3 felony.
3. In case such person acting as a distributor, receiver, supplier,
or motor carrier is a corporation, then the officer or officers, agent
or agents, employee or employees, of such corporation responsible for any
act of such corporation, or failure of such corporation to act, which acts
or failure to act constitutes a violation of any of the provisions of this
Act as enumerated in paragraphs 1 and 2 of this Section, shall be punished
by such fine or imprisonment, or by both such fine and imprisonment as
provided in those paragraphs.
3.5. Any person who knowingly enters false information on any supporting
documentation required to be kept by Section 6 or 6a of this Act is guilty of a
Class 3
felony.
3.7. Any person who knowingly attempts in any manner to evade or defeat any
tax imposed by this Act or the payment of any tax imposed by this Act is guilty
of a Class 2 felony.
4. Any person who refuses, upon demand, to submit for inspection,
books and records, or who fails or refuses to keep books and records in
violation of Section 12 of this Act, or any distributor, receiver, or
supplier who violates
any reasonable rule or regulation adopted
by the Department for the enforcement of this Act is guilty of a Class A
misdemeanor. Any person
who acts
as a blender in violation of Section 3 of this Act
is guilty of a Class 4 felony.
5. Any person licensed under Section 13a.4, 13a.5, or the International
Fuel Tax Agreement who: (a) fails or refuses to keep records
and
books, as provided in Section 13a.2 or as required
by the terms of the
International Fuel Tax Agreement, (b) refuses upon demand
by the Department to submit for inspection and examination the records required
by Section 13a.2 of this Act or by the terms of the International Fuel
Tax Agreement, or (c) violates any reasonable rule or
regulation adopted by the Department for the enforcement of this Act, is
guilty of a Class A misdemeanor.
6. Any person who makes any false return or report to the
Department as to any material fact required by Sections 2b, 5, 5a, 7, 13, or
13a.3 of this Act or by the International Fuel Tax Agreement
is guilty of a Class 2 felony.
7. A prosecution for any violation of this Section may be
commenced anytime within 5 years of the commission of that violation.
A prosecution for tax evasion as set forth in paragraph 3.7 of this Section
may be prosecuted any time within 5 years of the commission of the last act in
furtherance of evasion. The running of the period of limitations under this
Section shall be suspended while any proceeding or appeal from
any proceeding relating to the quashing or enforcement of any grand jury or
administrative subpoena issued in connection with an investigation of the
violation of any provision of this Act is pending.
8. Any person who provides false documentation required by any
Section of this Act is guilty of a Class 4 felony.
9. Any person filing a fraudulent application or order form under any
provision of this Act is guilty of a Class A misdemeanor. For each subsequent
offense, the person is guilty of a Class 4 felony.
10. Any person who acts as a motor carrier and who fails to carry a
manifest as provided in Section 5.5 is guilty of a Class A misdemeanor. For
each subsequent offense, the person is guilty of a Class 4 felony.
11. Any person who knowingly sells or attempts to sell dyed diesel fuel
for highway use or for use by recreational-type watercraft on the waters of
this State is guilty of a Class 4 felony. For each subsequent
offense, the person is guilty of a Class 2 felony.
12. Any person who knowingly possesses dyed diesel fuel for highway
use or for use by recreational-type watercraft on the waters of this State
is guilty of a Class A misdemeanor. For each subsequent offense,
the person is guilty of a Class 4 felony.
13. Any person who sells or transports dyed diesel fuel without the
notice required by Section 4e shall pay the following penalty:
First occurrence.....................................$ 500
Second and each occurrence thereafter...............$1,000
14. Any person who owns, operates, or controls any container, storage
tank, or facility used to store or distribute dyed diesel fuel without the
notice required by Section 4f shall pay the following penalty:
First occurrence.....................................$ 500
Second and each occurrence thereafter...............$1,000
15. If a motor vehicle required to be registered for highway purposes
is found to have dyed diesel fuel within
the ordinary fuel tanks attached to the motor vehicle or if a
recreational-type watercraft on the waters of this State is found to have dyed
diesel fuel within the ordinary fuel tanks attached to the watercraft, the
operator shall pay the following penalty:
First occurrence....................................$1,000
Second and each occurrence thereafter...............$5,000
16. Any licensed motor fuel distributor or licensed supplier who sells
or attempts to sell dyed diesel fuel for highway use or for use by
recreational-type watercraft on the waters of this State shall pay the
following penalty:
First occurrence....................................$1,000
Second and each occurrence thereafter...............$5,000
17. Any person who knowingly sells or distributes dyed diesel fuel
without the notice required by Section 4e is guilty of a petty offense. For
each subsequent offense, the person is guilty of a Class A misdemeanor.
18. Any person who knowingly owns, operates, or controls any
container, storage tank, or facility used to store or distribute dyed diesel
fuel without the notice required by Section 4f is guilty of a petty offense.
For each subsequent offense the person is guilty of a Class A
misdemeanor.
For purposes of this Section, dyed diesel fuel means any dyed diesel fuel
whether or not dyed pursuant to Section 4d of this Law.
Any person aggrieved by any action of the Department under item 13, 14, 15,
or 16 of this Section may protest the action by making a written request for a
hearing within 60 days of the original action. If the hearing is not requested
in writing within 60 days, the original action is final.
All penalties received under items 13, 14, 15, and 16 of this Section shall
be deposited into the Tax Compliance and Administration Fund.
(Source: P.A. 102-851, eff. 1-1-23.)
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