Chapter 35 — REVENUE

(35 ILCS 450/2-65) Sec. 2-65. Rulemaking. The Department is hereby authorized to adopt any rules as may be necessary to administer and enforce the provisions of this Act. (Source: P.A. 98-22, eff. 6-17-13.)

(35 ILCS 450/2-70) Sec. 2-70. Incorporation by reference. All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of the "Retailers' Occupation Tax Act" which are not inconsistent with this Act, and all provisions of…

(35 ILCS 450/2-75) Sec. 2-75. Distribution of proceeds. All moneys received by the Department under this Act shall be paid into the General Revenue Fund in the State treasury. (Source: P.A. 98-22, eff. 6-17-13.)

(35 ILCS 450/99-999) Sec. 99-999. Effective date. This Act takes effect upon becoming law. (Source: P.A. 98-22, eff. 6-17-13.)

(35 ILCS 505/1) (from Ch. 120, par. 417) Sec. 1. For the purposes of this Act the terms set out in the Sections following this Section and preceding Section 2 have the meanings ascribed to them in those Sections. (Source: P.A. 98-756, eff. 7-16-14.)

(35 ILCS 505/1.1) (from Ch. 120, par. 417.1) Sec. 1.1. "Motor Fuel" means all volatile and inflammable substances (whether in liquid or gaseous form) that are produced, blended or compounded for the purpose of, or that are suitable or practicable for, operating motor vehicles. Am…

(35 ILCS 505/1.10) (from Ch. 120, par. 417.10) Sec. 1.10. "Distribute" means, in addition to its ordinary meaning, any disposition of possession whether by bailment, consignment or other manner or means whereby physical control or possession is relinquished. (Source: Laws 1961, p…

(35 ILCS 505/1.11) (from Ch. 120, par. 417.11) Sec. 1.11. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, limited liability company, or a receiver, trustee, guardian, or other representative …

(35 ILCS 505/1.12) (from Ch. 120, par. 417.12) Sec. 1.12. "Received" shall be given its usual meaning including: A. Motor fuel produced, refined, prepared, distilled, manufactured or compounded at any refinery or other place in this State by any person, shall be deemed to be "rec…

(35 ILCS 505/1.13) (from Ch. 120, par. 417.13) Sec. 1.13. "Special Fuel" means all volatile and inflammable liquids capable of being used for the generation of power in an internal combustion engine except that it does not include gasoline as defined in Section 5, example (A), of…

(35 ILCS 505/1.13A) (from Ch. 120, par. 417.13A) Sec. 1.13A. "1-K Kerosene" means a special low-sulfur grade kerosene suitable for use in non-flue connected kerosene burner appliances, and in wick-fed illuminate lamps which has a maximum limit of .04% sulfur mass, and a freezing …

(35 ILCS 505/1.13B) Sec. 1.13B. "Dyed diesel fuel" means special fuel, as defined in Section 1.13 of this Law, dyed in accordance with Section 4d of this Law. (Source: P.A. 91-173, eff. 1-1-00.)

(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 505/1.14) (from Ch. 120, par. 417.14) Sec. 1.14. (Repealed). (Source: P.A. 96-1384, eff. 7-29-10. Repealed by P.A. 104-6, eff. 1-1-26.)

(35 ILCS 505/1.15) (from Ch. 120, par. 417.15) Sec. 1.15. (Repealed). (Source: P.A. 87-879. Repealed by P.A. 91-173, eff. 1-1-00.)

(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 505/11.5) (from Ch. 120, par. 427a) Sec. 11.5. In the event that liability upon the bond filed by a distributor or receiver with the Department shall be discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the Department…

(35 ILCS 505/12) (from Ch. 120, par. 428) Sec. 12. It is the duty of every distributor and receiver under this Act to keep within this State or at some office outside this State for any period for which the Department is authorized to issue a Notice of Tax Liability to the distri…

(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, or user of motor fuel or special fuels dur…

(35 ILCS 505/13) (from Ch. 120, par. 429) (Text of Section from P.A. 104-6, Article 40, Section 40-5) 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 require…

(35 ILCS 505/13a) (from Ch. 120, par. 429a) Sec. 13a. (1) A tax is hereby imposed upon the use of motor fuel upon highways of this State by commercial motor vehicles. The tax shall be comprised of 2 parts. Part (a) shall be at the rate established by Section 2 of this Act, as her…

(35 ILCS 505/13a.1) (from Ch. 120, par. 429a1) Sec. 13a.1. Every commercial motor carrier shall pay the tax imposed by Section 13a hereof to the Department, calculated on the amount of motor fuel consumed on any highway within this State. (Source: P.A. 88-480.)

(35 ILCS 505/13a.2) (from Ch. 120, par. 429a2) Sec. 13a.2. Each motor carrier shall keep records which accurately reflect the type and number of gallons of motor fuel consumed, the number of miles traveled with each type of fuel on the highways of each jurisdiction and the highwa…

(35 ILCS 505/13a.3) (from Ch. 120, par. 429a3) Sec. 13a.3. Every person holding a valid unrevoked motor fuel use tax license issued under Section 13a.4 of this Act shall, on or before the last day of the month next succeeding any calendar quarter, file with the Department a repor…

(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 iss…

(35 ILCS 505/13a.5) (from Ch. 120, par. 429a5) Sec. 13a.5. As to a commercial motor vehicle operated in Illinois in the course of interstate traffic by a motor carrier not holding a motor fuel use tax license issued under this Act, a single trip permit authorizing operation of su…

(35 ILCS 505/13a.6) (from Ch. 120, par. 429a6) Sec. 13a.6. In addition to any other penalties imposed by this Act: (a) If a commercial motor vehicle is found operating in Illinois (i) without displaying decals required by Section 13a.4 of this Act, or in lieu thereof only for the…