Chapter 35 — REVENUE

(35 ILCS 505/13a.7) (from Ch. 120, par. 429a7) Sec. 13a.7. Notwithstanding the provisions for credit memoranda, credits or refunds contained in Section 13a.3 of this Act, no credit memorandum, credit or refund shall be allowed or made based upon a return filed more than 4 years a…

(35 ILCS 505/13a.8) Sec. 13a.8. Any receiver who has paid the tax imposed by Section 2a of this Law (either directly to the Department or to another licensed receiver) upon fuel exported or sold under the exemptions provided in Section 2a may file a claim for credit to recover th…

(35 ILCS 505/14) (from Ch. 120, par. 430) Sec. 14. The Department of Revenue is authorized to make such reasonable rules and regulations relating to the administration and enforcement of the provisions of this Act, as may be deemed expedient. (Source: Laws 1943, vol. 1, p. 1095.)…

(35 ILCS 505/14a) (from Ch. 120, par. 430.1) Sec. 14a. The Department of Revenue may enter into reciprocal agreements with the appropriate officials of any other state under which the Department may waive all or any part of the requirements imposed by the laws of this State upon …

(35 ILCS 505/15) (from Ch. 120, par. 431) Sec. 15. 1. Any person who knowingly acts as a distributor of motor 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, …

(35 ILCS 505/15.1) (from Ch. 120, par. 431.1) Sec. 15.1. The Department shall pay all refunds due under this Act within 90 days after receipt of application for a refund. For commercial motor vehicles, refunds paid after the expiration of the 90 day period shall bear interest at …

(35 ILCS 505/16) (from Ch. 120, par. 432) Sec. 16. The Department may, after 5 days' notice, revoke the distributor's or receiver's license or permit of any person (1) who does not operate as a distributor or receiver (a) under Sections 1.2 or 1.20, (2) who violates any provision…

(35 ILCS 505/17) (from Ch. 120, par. 433) Sec. 17. It is the purpose of Sections 2 and 13a of this Act to impose a tax upon the privilege of operating each motor vehicle as defined in this Act upon the public highways and the waters of this State, such tax to be based upon the co…

(35 ILCS 505/17a) Sec. 17a. Forms; electronic filing. All returns, applications, and other forms required by this Act must be in the form required by the Department. The Department is authorized to adopt rules to require the electronic payment of tax or fees under this Act, and t…

(35 ILCS 505/18) (from Ch. 120, par. 433.1) Sec. 18. 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 the …

(35 ILCS 505/19) (from Ch. 120, par. 433.2) Sec. 19. A committee is hereby established to advise the Governor on the administration of the Department's Disadvantaged Business Enterprise Program, and on the Department's compliance with workforce equal opportunity goals. The commit…

(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 gall…

(35 ILCS 505/20) (from Ch. 120, par. 434) Sec. 20. This act may be cited as the "Motor Fuel Tax Law." (Source: Laws 1929, p. 625.)

(35 ILCS 505/21) (from Ch. 120, par. 434a) Sec. 21. The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i and 5j, 6, 6a, 6b, 6c (except to the extent that the time limitations for requesting an administrative hearing, the minimum notice requirement for hearings, and…

(35 ILCS 505/2a) (from Ch. 120, par. 418a) Sec. 2a. Except as hereinafter provided, on and after January 1, 1990 and before January 1, 2030, a tax of three-tenths of a cent per gallon is imposed upon the privilege of being a receiver in this State of fuel for sale or use. Beginni…

(35 ILCS 505/2b) (from Ch. 120, par. 418b) Sec. 2b. Receiver's monthly return. In addition to the tax collection and reporting responsibilities imposed elsewhere in this Act, a person who is required to pay the tax imposed by Section 2a of this Act shall pay the tax to the Depart…

(35 ILCS 505/2c) Sec. 2c. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appropr…

(35 ILCS 505/2d) Sec. 2d. Reporting and payment requirements for persons who produce biodiesel fuel or biodiesel blends for self-use. (a) Beginning July 1, 2007, notwithstanding any other reporting provisions of this Act, if a private biodiesel fuel producer's total gallonage tha…

(35 ILCS 505/3) (from Ch. 120, par. 419) Sec. 3. Application for distributor's license. (a) No person shall act as a distributor of motor fuel within this State without first securing a license to act as a distributor of motor fuel from the Department. Application for such licens…

(35 ILCS 505/3a) (from Ch. 120, par. 419a) Sec. 3a. (Repealed). (Source: P.A. 96-1384, eff. 7-29-10. Repealed by P.A. 104-6, eff. 1-1-26.)

(35 ILCS 505/3a-1) (from Ch. 120, par. 419a-1) Sec. 3a-1. (Repealed). (Source: P.A. 87-149. Repealed by P.A. 91-173, eff. 1-1-00.)

(35 ILCS 505/3b) (from Ch. 120, par. 419b) Sec. 3b. (Repealed). (Source: P.A. 90-491, eff. 1-1-98. Repealed by P.A. 91-173, eff. 1-1-00.)

(35 ILCS 505/3c) (from Ch. 120, par. 419b.1) Sec. 3c. No person shall act as a receiver of fuel within this State without first securing a license from the Department to act as a receiver of fuel. Application for such license shall be made to the Department upon blanks furnished …

(35 ILCS 505/3d) Sec. 3d. Right to blend. (a) A distributor who is properly licensed and permitted as a blender pursuant to this Act may blend petroleum-based diesel fuel with biodiesel and sell the blended or unblended product on any premises owned and operated by the distributo…

(35 ILCS 505/4c) (from Ch. 120, par. 419c) Sec. 4c. Notwithstanding any other provision to the contrary, any person who is required to file a bond pursuant to any provision of this Act and who has continuously complied with all provisions of this Act for 48 or more consecutive mo…

(35 ILCS 505/4d) Sec. 4d. All special fuel sold or used for non-highway purposes must contain only the dye Solvent Red 164 at a concentration spectrally equivalent to at least 3.9 pounds of the solid dye standard Solvent Red 26 per thousand barrels of special fuel except kerosene…

(35 ILCS 505/4e) Sec. 4e. A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use" must appear on all bills of lading and invoices accompanying any sale of dyed diesel fuel. (Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)…

(35 ILCS 505/4f) Sec. 4f. A legible and conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only" must appear on all containers, storage tanks, or facilities used to store or distribute dyed diesel fuel. (Source: P.A. 91-173, eff. 1-1-00.)

(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 Departme…

(35 ILCS 505/5.5) (from Ch. 120, par. 421 1/2) Sec. 5.5. All carriers of motor fuel entering this State, and all carriers transporting motor fuel within this State, except railroads, pipe lines and water transportation companies operating as common carriers, and motor vehicles ca…

(35 ILCS 505/5a) (from Ch. 120, par. 421a) Sec. 5a. (Repealed). (Source: P.A. 100-1171, eff. 1-4-19. Repealed by P.A. 104-6, eff. 1-1-26.)

(35 ILCS 505/5b) (from Ch. 120, par. 421b) Sec. 5b.(Repealed). (Source: P.A. 83-1428. Repealed by P.A. 91-173, eff. 1-1-00.)

(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 …

(35 ILCS 505/6a) (from Ch. 120, par. 422a) Sec. 6a. (Repealed). (Source: P.A. 102-1019, eff. 5-27-22. Repealed by P.A. 104-6, eff. 1-1-26.)

(35 ILCS 505/7) (from Ch. 120, par. 423) Sec. 7. Any person who is not licensed as a receiver or distributor and who purchases fuel or motor fuel as to which there has been no charge made to him of the tax imposed by Section 2 or 2a, or both, shall make payment of the tax imposed…

(35 ILCS 505/7b) (from Ch. 120, par. 423b) Sec. 7b. (Repealed). (Source: Laws 1955, p. 2046. Repealed by P.A. 102-851, eff. 1-1-23.)

(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…

(35 ILCS 505/8a) (from Ch. 120, par. 424a) Sec. 8a. Deposit of proceeds. Until July 1, 2022 and beginning again on July 1, 2023, all money received by the Department under Section 2a of this Act, except money received from taxes on aviation fuel sold or used on or after December …

(35 ILCS 505/8b) (Text of Section before amendment by P.A. 104-457) 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 provide…

(35 ILCS 510/1) (from Ch. 120, par. 481b.1) Sec. 1. There is imposed, on the privilege of operating every coin-in-the-slot-operated amusement device, including a device operated or operable by insertion of coins, tokens, chips or similar objects, in this State which returns to th…

(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 510/11) (from Ch. 120, par. 481b.11) Sec. 11. This Act shall not apply to coin-in-the-slot-operated devices maintained by any public utility for furnishing service of any public utility, nor to any device which is designed and used strictly as a vendor of merchandise or …

(35 ILCS 510/12) (from Ch. 120, par. 481b.12) Sec. 12. If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph or part of this Act, such judgment shall not affect, impair, invalidate or nullify the remainder of this Act…

(35 ILCS 510/13) (from Ch. 120, par. 481b.13) Sec. 13. Any duly authorized employee of the Department may, without a search warrant, seize any coin-in-the-slot-operated amusement device which is being displayed in his presence in a manner that violates any provision of this Act. …

(35 ILCS 510/14) (from Ch. 120, par. 481b.14) Sec. 14. After seizing any coin-in-the-slot-operated amusement device, as provided in Section 13 of this Act, the Department shall hold a hearing in the county where such amusement device was seized and shall determine whether such am…

(35 ILCS 510/15) (from Ch. 120, par. 481b.15) Sec. 15. Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any violation of this Act has occurred and that the person so violating the Act has in his…

(35 ILCS 510/16) (from Ch. 120, par. 481b.16) Sec. 16. This Act may be cited as the Coin-Operated Amusement Device and Redemption Machine Tax Act. (Source: P.A. 87-855.)

(35 ILCS 510/2) (from Ch. 120, par. 481b.2) Sec. 2. (a) Any person, firm, limited liability company, or corporation which displays any device described in Section 1, to be played or operated by the public at any place owned or leased by any such person, firm, limited liability co…

(35 ILCS 510/2a) Sec. 2a. Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after the effective date of this amendatory Act of 1994 shall be limited by a reasonable and appropr…

(35 ILCS 510/3) (from Ch. 120, par. 481b.3) Sec. 3. Transfer of decals; affixing decals. (1) All privilege tax decals herein provided for shall be transferable from one device to another device. Any such transfer from one device to another shall be reported to the Department of R…