Motor Fuel Tax Law.
35 Ilcs 450 - Illinois Hydraulic Fracturing Tax Act.35 Ilcs 510 - Coin-operated Amusement Device and Redemption Machine Tax Act.
Sec. 1Sec. 1.1Sec. 1.2 - DistributorSec. 1.3 - "motor Vehicles" Means Motor Vehicles as Defined by the Illinois Vehicle Code and Watercraft Propelled by an Internal Combustion EngineSec. 1.4 - "municipality" Means City, Village or Incorporated TownSec. 1.5Sec. 1.6 - "blender" Means Any Person Who Engages in the Practice of Blending as Herein DefinedSec. 1.7 - "department" Means the Department of Revenue of the State of IllinoisSec. 1.8 - "gallon" Means, in Addition to Its Ordinary Meaning, Its Equivalent in a Capacity of Measurement of Substance in a Gaseous StateSec. 1.8a - Diesel Gallon EquivalentSec. 1.8b - Gasoline Gallon EquivalentSec. 1.9 - "sale" Means, in Addition to Its Ordinary Meaning, Any Exchange, Gift or Other DispositionSec. 1.10Sec. 1.11Sec. 1.12Sec. 1.13Sec. 1.13aSec. 1.13b - "dyed Diesel Fuel" Means Special Fuel, as Defined in Section 1Sec. 1.13c - Liquefied Natural GasSec. 1.14 - (repealed)Sec. 1.15 - (repealed)Sec. 1.16Sec. 1.17 - "motor Carrier" Means Any Person Who Operates or Causes to Be Operated Any Commercial Motor Vehicle on Any Highway Within This StateSec. 1.18 - "proof Gallon" Means One Gallon of 100 Proof AlcoholSec. 1.19 - "fuel" Means All Liquids Defined as "motor Fuel" in Section 1Sec. 1.20 - ReceiverSec. 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 PaidSec. 1.22Sec. 1.23Sec. 1.24Sec. 1.25Sec. 1.26Sec. 1.27Sec. 1.28Sec. 1.29Sec. 2Sec. 2aSec. 2b - Receiver's Monthly ReturnSec. 2c - Sunset of Exemptions, Credits, and DeductionsSec. 2d - Reporting and Payment Requirements for Persons Who Produce Biodiesel Fuel or Biodiesel Blends for Self-useSec. 3 - Application for Distributor's LicenseSec. 3a - (repealed)Sec. 3a-1 - (repealed)Sec. 3b - (repealed)Sec. 3cSec. 3d - Right to BlendSec. 4cSec. 4dSec. 4eSec. 4fSec. 5 - Distributor's Monthly ReturnSec. 5.5Sec. 5a - (repealed)Sec. 5b - (repealed)Sec. 6 - Collection of Tax; DistributorsSec. 6a - (repealed)Sec. 7Sec. 7b - (repealed)Sec. 8 - Distribution of Proceeds of TaxSec. 8a - Deposit of ProceedsSec. 8b - Transportation Renewal Fund; Creation; Distribution of ProceedsSec. 11.5Sec. 12Sec. 12aSec. 13 - Refund of Tax PaidSec. 13a - (1) a Tax Is Hereby Imposed Upon the Use of Motor Fuel Upon Highways of This State by Commercial Motor VehiclesSec. 13a.1Sec. 13a.2Sec. 13a.3 - Every Person Holding a Valid Unrevoked Motor Fuel Use Tax License Issued Under Section 13aSec. 13a.4 - Except as Provided in Section 13aSec. 13a.5Sec. 13a.6Sec. 13a.7 - Notwithstanding the Provisions for Credit Memoranda, Credits or Refunds Contained in Section 13aSec. 13a.8Sec. 14Sec. 14aSec. 15Sec. 15.1 - the Department Shall Pay All Refunds Due Under This Act Within 90 Days After Receipt of Application for a RefundSec. 16Sec. 17Sec. 17a - Forms; Electronic FilingSec. 18Sec. 19Sec. 20 - This Act May Be Cited as the "motor Fuel Tax LawSec. 21