Chapter 35, REVENUE

(35 ILCS 505/1.13C) Sec. 1.13C. Liquefied natural gas. "Liquefied natural gas" means methane or natural gas in the form of a cryogenic or refrigerated liquid for use as a motor fuel. (Source: P.A. 100-9, eff. 7-1-17.)

(35 ILCS 505/1.16) (from Ch. 120, par. 417.16) Sec. 1.16. "Commercial motor vehicle" means a motor vehicle used, designed, or maintained for the transportation of persons or property and either having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding…

(35 ILCS 505/1.17) (from Ch. 120, par. 417.17) Sec. 1.17. "Motor carrier" means any person who operates or causes to be operated any commercial motor vehicle on any highway within this State. (Source: P.A. 80-515.)

(35 ILCS 505/1.18) (from Ch. 120, par. 417.18) Sec. 1.18. "Proof gallon" means one gallon of 100 proof alcohol. For example: One gallon of 200 proof alcohol is two proof gallons. For the purpose of this definition "proof" is a term used to describe the strength of an ethyl alcoho…

(35 ILCS 505/1.19) (from Ch. 120, par. 417.19) Sec. 1.19. "Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of this Act and aviation fuels and kerosene, but excluding liquified petroleum gases. (Source: P.A. 86-125.)

(35 ILCS 505/1.2) (from Ch. 120, par. 417.2) Sec. 1.2. Distributor. "Distributor" means a person who does any of the following: (1) produces motor fuel in this State; (2) refines motor fuel in this State; (3) blends motor fuel in this State; (4) compounds motor fuel in this State…

(35 ILCS 505/1.20) (from Ch. 120, par. 417.20) Sec. 1.20. Receiver. "Receiver" means a person who does any of the following: (1) produces, refines, blends, compounds or manufactures fuel in this State; (2) transports fuel into this State; (3) receives fuel transported to him from…

(35 ILCS 505/1.21) (from Ch. 120, par. 417.21) Sec. 1.21. "Reseller" means any person, other than a retailer, who purchases motor fuel for resale to a person, and on which tax has been paid. (Source: P.A. 86-16; 86-1028.)

(35 ILCS 505/1.22) Sec. 1.22. "Jurisdiction" means a state of the United States, the District of Columbia, a state of the United Mexican States, or a province or Territory of Canada. (Source: P.A. 96-1384, eff. 7-29-10.)

(35 ILCS 505/1.23) Sec. 1.23. "Terminal rack" means a mechanism for dispensing motor fuel or fuel from a refinery, terminal, or bulk plant into a transport truck, railroad tank car, or other means of transportation. (Source: P.A. 91-173, eff. 1-1-00.)

(35 ILCS 505/1.24) Sec. 1.24. "Premises" means any location where original records are kept; where tank cars, ships, barges, tank trucks, tank wagons, or other types of transportation equipment are used to distribute fuel or motor fuel; or where containers, storage tanks, or othe…

(35 ILCS 505/1.25) Sec. 1.25. "Kerosene-type jet fuel" means any jet fuel as described in ASTM specification D 1655 and military specifications MIL-T-5624R and MIL-T-83133D (Grades JP-5 and JP-8). (Source: P.A. 91-173, eff. 1-1-00.)

(35 ILCS 505/1.26) Sec. 1.26. "Designated inspection site" means any State highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the Department to be used as a fuel inspection site. A designated inspection site…

(35 ILCS 505/1.27) Sec. 1.27. "Power take-off equipment" means any accessory that is mounted onto or designed as an integral part of a transmission of a motor vehicle that is registered for highway purposes whereby the accessory allows power to be transferred outside the transmis…

(35 ILCS 505/1.28) Sec. 1.28. "Semitrailer" means every vehicle without motive power, other than a pole trailer, designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that some part of its weight and that of its load rests upon or is …

(35 ILCS 505/1.29) Sec. 1.29. "Research and development" means basic and applied research in the engineering, designing, development, or testing of prototypes or new products. "Research and development" does not include manufacturing quality control, any product testing by consum…

(35 ILCS 505/1.3) (from Ch. 120, par. 417.3) Sec. 1.3. "Motor vehicles" means motor vehicles as defined by the Illinois Vehicle Code and watercraft propelled by an internal combustion engine. (Source: P.A. 77-1079.)

(35 ILCS 505/1.4) (from Ch. 120, par. 417.4) Sec. 1.4. "Municipality" means city, village or incorporated town. (Source: Laws 1961, p. 3653.)

(35 ILCS 505/1.5) (from Ch. 120, par. 417.5) Sec. 1.5. "Blending" means the mixing together by any process whatsoever, of any one or more products with other products, and regardless of the original character of the products so blended, provided the resultant product so obtained …

(35 ILCS 505/1.6) (from Ch. 120, par. 417.6) Sec. 1.6. "Blender" means any person who engages in the practice of blending as herein defined. (Source: Laws 1961, p. 3653.)

(35 ILCS 505/1.7) (from Ch. 120, par. 417.7) Sec. 1.7. "Department" means the Department of Revenue of the State of Illinois. (Source: Laws 1961, p. 3653.)

(35 ILCS 505/1.8) (from Ch. 120, par. 417.8) Sec. 1.8. "Gallon" means, in addition to its ordinary meaning, its equivalent in a capacity of measurement of substance in a gaseous state. In the case of liquefied natural gas or propane used as motor fuel, "gallon" means a diesel gal…

(35 ILCS 505/1.8A) Sec. 1.8A. Diesel gallon equivalent. "Diesel gallon equivalent" means an amount of liquefied natural gas or propane that has the equivalent energy content of a gallon of diesel fuel and shall be defined as 6.06 pounds of liquefied natural gas or 6.41 pounds of …

(35 ILCS 505/1.8B) Sec. 1.8B. Gasoline gallon equivalent. "Gasoline gallon equivalent" means an amount of compressed natural gas that has the equivalent energy content of a gallon of gasoline and shall be defined as 5.660 pounds of compressed natural gas. (Source: P.A. 100-9, eff…

(35 ILCS 505/1.9) (from Ch. 120, par. 417.9) Sec. 1.9. "Sale" means, in addition to its ordinary meaning, any exchange, gift or other disposition. In every case where motor fuel is exchanged, given or otherwise disposed of, it shall be deemed to have been sold. (Source: Laws 1961…

(35 ILCS 635/10) Sec. 10. Definitions. In this Act: (a) "Gross charges" means the amount paid to a telecommunications retailer for the act or privilege of originating or receiving telecommunications in this State and for all services rendered in connection therewith, valued in mo…

(35 ILCS 171/10) Sec. 10. Seller and third party liability. (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service p…

(35 ILCS 517/10) Sec. 10. Installation requirements; classification as real property. (a) Except as provided in subsection (b), a mobile home or manufactured home installed on private property that is not in a mobile home park on or after the effective date of this Act must be in…

(35 ILCS 615/10) (from Ch. 120, par. 467.25) Sec. 10. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any party to the proceeding, issue subpoenas re…

(35 ILCS 638/10) Sec. 10. Definitions. As used in this Act: "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in…

(35 ILCS 105/10) (from Ch. 120, par. 439.10) Sec. 10. Except as to motor vehicles, aircraft, watercraft, and trailers, and except as to cigarettes as defined in the Cigarette Use Tax Act, when tangible personal property is purchased from a retailer for use in this State by a purc…

(35 ILCS 25/10) Sec. 10. Definitions. In this Act: "Applicant" means a person that is operating a business located within the State of Illinois that is engaged in interstate or intrastate commerce and either: (1) has no more than 50 full-time employees, without regard to the loca…

(35 ILCS 135/10) (from Ch. 120, par. 453.40) Sec. 10. The tax herein required to be collected by any distributor shall constitute a debt owed by the distributor to this State, except when such distributor is relieved, by Section 3 hereof, of the duty of affixing tax stamps to the…

(35 ILCS 745/10) Sec. 10. Amnesty program. The Department shall establish an amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the State of Illinois and collected by the Department. The amnesty program shall be for a p…

(35 ILCS 405/10) (from Ch. 120, par. 405A-10) Sec. 10. Liens and Personal Liability. (a) Lien for Illinois transfer tax. Unless the Illinois transfer tax is sooner paid in full, the Illinois transfer tax shall be a lien in favor of this State upon the transferred property having …

(35 ILCS 510/10) (from Ch. 120, par. 481b.10) Sec. 10. All final administrative decisions of the Department of Revenue under any of the provisions of this Act shall be subject to judicial review pursuant to the provisions of the Administrative Review Law or the Illinois Independe…

(35 ILCS 625/10) (from Ch. 120, par. 1420) Sec. 10. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his own instance, or on the written request of any party to the proceeding, issue subpoenas requiring t…

(35 ILCS 515/10) (from Ch. 120, par. 1210) Sec. 10. Mobile home dealers shall within 10 days after any retail sale and delivery of a mobile home, notify the county clerk of the county in which the point of delivery is located of the sale, the name of the purchaser, year of manufa…

(35 ILCS 165/10) Sec. 10. Re-enactment; findings; purpose; validation. (a) The General Assembly finds and declares that: (1) The amendatory provisions of this Act were first enacted by Public Act 85-1135 and all related to taxation. (A) Article I of Public Act 85-1135, effective …

(35 ILCS 110/10) (from Ch. 120, par. 439.40) Sec. 10. Where property is acquired as an incident to the purchase of a service from a serviceman for use in this State by a purchaser who did not pay the tax herein imposed to the serviceman, and who does not file returns with the Dep…

(35 ILCS 55/10) Sec. 10. Definitions. As used in this Act: "Attestation" means a statement that is made under penalty of perjury by a producer under Section 27. "Department" means the Department of Commerce and Economic Opportunity. "Eligible taxpayer" means a taxpayer that: (1) …

(35 ILCS 31/10) Sec. 10. Allowable credit. (a) To the extent authorized by this Act, for taxable years beginning on or after January 1, 2019 and ending on or before December 31, 2028, there shall be allowed a tax credit to the qualified taxpayer against the tax imposed by subsect…

(35 ILCS 620/10) (from Ch. 120, par. 477) Sec. 10. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any party to the proceeding, issue subpoenas requi…

(35 ILCS 630/10) (from Ch. 120, par. 2010) Sec. 10. If it shall appear that an amount of tax or penalty or interest has been paid in error hereunder to the Department by a taxpayer, as distinguished from the retailer, whether such amount be paid through a mistake of fact or an er…

(35 ILCS 516/10) Sec. 10. Application. This Act applies to delinquencies in payment of the tax imposed by the Mobile Home Local Services Tax Act. (Source: P.A. 92-807, eff. 1-1-03.)

(35 ILCS 180/10) Sec. 10. Rental Purchase Agreement Occupation Tax. A tax is imposed upon persons engaged in this State in the business of renting merchandise under a rental-purchase agreement in Illinois at the rate of 6.25% of the gross receipts received from the business. Ever…

(35 ILCS 145/10) (from Ch. 120, par. 481b.40) Sec. 10. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5-10 of th…

(35 ILCS 120/10) (from Ch. 120, par. 449) Sec. 10. The Department or any officer or employee of the Department designated, in writing, by the Director thereof, shall at its or his or her own instance, or on the written request of any other party to the proceeding, issue subpoenas…

(35 ILCS 16/10) Sec. 10. Definitions. As used in this Act: "Above-the-line spending" means all salary, wages, fees, and fringe benefits paid for services performed by personnel of the production that are considered above-the-line services in the film and television industry, incl…

(35 ILCS 250/10) Sec. 10. Definitions. As used in this Act, unless the context clearly indicates otherwise: (a) "Longtime owner-occupant" means a person who for at least 10 continuous years has owned and has occupied the same dwelling place as a principal residence and domicile, …