§ 35 ILCS 505/1 For the purposes of this Act the terms set out in the Sections …
§ 35 ILCS 505/1.1 “Motor Fuel” means all volatile and inflammable liquids produced, …
§ 35 ILCS 505/1.2 Distributor
§ 35 ILCS 505/1.3 “Motor vehicles” means motor vehicles as defined by the Illinois …
§ 35 ILCS 505/1.4 “Municipality” means city, village or incorporated town
§ 35 ILCS 505/1.5 “Blending” means the mixing together by any process whatsoever, of …
§ 35 ILCS 505/1.6 “Blender” means any person who engages in the practice of blending as …
§ 35 ILCS 505/1.7 “Department” means the Department of Revenue of the State of …
§ 35 ILCS 505/1.8 “Gallon” means, in addition to its ordinary meaning, its equivalent …
§ 35 ILCS 505/1.8A Diesel gallon equivalent
§ 35 ILCS 505/1.8B Gasoline gallon equivalent
§ 35 ILCS 505/1.9 “Sale” means, in addition to its ordinary meaning, any exchange, gift …
§ 35 ILCS 505/1.10 “Distribute” means, in addition to its ordinary meaning, any …
§ 35 ILCS 505/1.11 “Person” means any natural individual, firm, trust, estate, …
§ 35 ILCS 505/1.12 “Received” shall be given its usual meaning including: …
§ 35 ILCS 505/1.13 “Special Fuel” means all volatile and inflammable liquids capable of …
§ 35 ILCS 505/1.13A “1-K Kerosene” means a special low-sulfur grade kerosene suitable for …
§ 35 ILCS 505/1.13B “Dyed diesel fuel” means special fuel, as defined in Section 1.13 of …
§ 35 ILCS 505/1.13C Liquefied natural gas
§ 35 ILCS 505/1.14 Supplier
§ 35 ILCS 505/1.16 “Commercial motor vehicle” means a motor vehicle used, designed, or …
§ 35 ILCS 505/1.17 “Motor carrier” means any person who operates or causes to be …
§ 35 ILCS 505/1.18 “Proof gallon” means one gallon of 100 proof alcohol
§ 35 ILCS 505/1.19 “Fuel” means all liquids defined as “Motor Fuel” in Section 1.1 of …
§ 35 ILCS 505/1.20 “Receiver” means a person who either produces, refines, blends, …
§ 35 ILCS 505/1.21 “Reseller” means any person, other than a retailer, who purchases …
§ 35 ILCS 505/1.22 “Jurisdiction” means a state of the United States, the District of …
§ 35 ILCS 505/1.23 “Terminal rack” means a mechanism for dispensing motor fuel or fuel …
§ 35 ILCS 505/1.24 “Premises” means any location where original records are kept; where …
§ 35 ILCS 505/1.25 “Kerosene-type jet fuel” means any jet fuel as described in ASTM …
§ 35 ILCS 505/1.26 “Designated inspection site” means any State highway inspection …
§ 35 ILCS 505/1.27 “Power take-off equipment” means any accessory that is mounted onto …
§ 35 ILCS 505/1.28 “Semitrailer” means every vehicle without motive power, other than a …
§ 35 ILCS 505/1.29 “Research and development” means basic and applied research in the …
§ 35 ILCS 505/2 A tax is imposed on the privilege of operating motor vehicles upon …
§ 35 ILCS 505/2a Except as hereinafter provided, on and after January 1, 1990 and …
§ 35 ILCS 505/2b Receiver’s monthly return
§ 35 ILCS 505/2c Sunset of exemptions, credits, and deductions
§ 35 ILCS 505/2d Reporting and payment requirements for persons who produce biodiesel …
§ 35 ILCS 505/3 No person shall act as a distributor of motor fuel within this State …
§ 35 ILCS 505/3a No person, other than a licensed distributor, shall act as a supplier …
§ 35 ILCS 505/3c No person shall act as a receiver of fuel within this State without …
§ 35 ILCS 505/3d Right to blend
§ 35 ILCS 505/4c Notwithstanding any other provision to the contrary, any person who …
§ 35 ILCS 505/4d All special fuel sold or used for non-highway purposes must contain …
§ 35 ILCS 505/4e A legible and conspicuous notice stating “Dyed Diesel Fuel, …
§ 35 ILCS 505/4f A legible and conspicuous notice stating “Dyed Diesel Fuel, …
§ 35 ILCS 505/5 Distributor’s monthly return
§ 35 ILCS 505/5a Supplier’s monthly return
§ 35 ILCS 505/5.5 All carriers of motor fuel entering this State, and all carriers …
§ 35 ILCS 505/6 Collection of tax; distributors
§ 35 ILCS 505/6a Collection of tax; suppliers
§ 35 ILCS 505/7 Any person, not licensed as a receiver, distributor or supplier, …
§ 35 ILCS 505/8 Distribution of proceeds of tax
§ 35 ILCS 505/8a Deposit of proceeds
§ 35 ILCS 505/8b Transportation Renewal Fund; creation; distribution of proceeds
§ 35 ILCS 505/11.5 In the event that liability upon the bond filed by a distributor, …
§ 35 ILCS 505/12 It is the duty of every distributor, receiver, and supplier under …
§ 35 ILCS 505/12a (a) Any duly authorized agent or employee of the Department shall …
§ 35 ILCS 505/13 Refund of tax paid
§ 35 ILCS 505/13a (1) A tax is hereby imposed upon the use of motor fuel upon highways …
§ 35 ILCS 505/13a.1 Every commercial motor carrier shall pay the tax imposed by Section …
§ 35 ILCS 505/13a.2 Each motor carrier shall keep records which accurately reflect the …
§ 35 ILCS 505/13a.3 Every person holding a valid unrevoked motor fuel use tax license …
§ 35 ILCS 505/13a.4 Except as provided in Section 13a.5 of this Act, no motor carrier …
§ 35 ILCS 505/13a.5 As to a commercial motor vehicle operated in Illinois in the course …
§ 35 ILCS 505/13a.6 In addition to any other penalties imposed by this Act: …
§ 35 ILCS 505/13a.7 Notwithstanding the provisions for credit memoranda, credits or …
§ 35 ILCS 505/13a.8 Any receiver who has paid the tax imposed by Section 2a of this Law …
§ 35 ILCS 505/14 The Department of Revenue is authorized to make such reasonable rules …
§ 35 ILCS 505/14a The Department of Revenue may enter into reciprocal agreements with …
§ 35 ILCS 505/15 1. Any person who knowingly acts as a distributor of motor fuel or …
§ 35 ILCS 505/15.1 The Department shall pay all refunds due under this Act within 90 …
§ 35 ILCS 505/16 The Department may, after 5 days’ notice, revoke the distributor’s, …
§ 35 ILCS 505/17 It is the purpose of Sections 2 and 13a of this Act to impose a tax …
§ 35 ILCS 505/17a Forms; electronic filing
§ 35 ILCS 505/18 The Illinois Administrative Procedure Act is hereby expressly adopted …
§ 35 ILCS 505/19 A committee is hereby established to advise the Governor on the …
§ 35 ILCS 505/20 This act may be cited as the “Motor Fuel Tax Law.”
§ 35 ILCS 505/21 The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i …

Terms Used In Illinois Compiled Statutes > 35 ILCS 505 - Motor Fuel Tax Law

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Heretofore: means any time previous to the day on which the statute takes effect; and the word "hereafter" at any time after such day. See Illinois Compiled Statutes 5 ILCS 70/1.17
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Minority leader: See Floor Leaders
  • Month: means a calendar month, and the word "year" a calendar year unless otherwise expressed; and the word "year" alone, is equivalent to the expression "year of our Lord. See Illinois Compiled Statutes 5 ILCS 70/1.10
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Trustee: A person or institution holding and administering property in trust.