Bill Text: IL HB6022 | 2009-2010 | 96th General Assembly | Enrolled

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Bill Title: Amends the Motor Fuel Tax Law. Makes changes concerning exporting fuel; dispensing of 1-K kerosene, combustible gases, and dyed diesel; jurisdiction; theft; refunds; decals; fees; disaster relief; returns; forms; electronic filing; and other matters. Amends the Environmental Impact Fee Law to make conforming changes. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2010-07-29 - Public Act . . . . . . . . . 96-1384 [HB6022 Detail]

Download: Illinois-2009-HB6022-Enrolled.html

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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 3. The Retailers' Occupation Tax Act is amended by
changing Section 2d as follows:
(35 ILCS 120/2d) (from Ch. 120, par. 441d)
Sec. 2d. Tax prepayment by motor fuel retailer.
(a) Any person engaged in the business of selling motor
fuel at retail, as defined in the Motor Fuel Tax Law, and who
is not a licensed distributor or supplier, as defined in the
Motor Fuel Tax Law, shall prepay to his or her distributor,
supplier, or other reseller of motor fuel a portion of the tax
imposed by this Act if the distributor, supplier, or other
reseller of motor fuel is registered under Section 2a or
Section 2c of this Act. The prepayment requirement provided for
in this Section does not apply to liquid propane gas.
(b) Beginning on July 1, 2000 and through December 31,
2000, the Retailers' Occupation Tax paid to the distributor,
supplier, or other reseller shall be an amount equal to $0.01
per gallon of the motor fuel, except gasohol as defined in
Section 2-10 of this Act which shall be an amount equal to
$0.01 per gallon, purchased from the distributor, supplier, or
other reseller.

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(c) Before July 1, 2000 and then beginning on January 1,
2001 and through June 30, 2003, the Retailers' Occupation Tax
paid to the distributor, supplier, or other reseller shall be
an amount equal to $0.04 per gallon of the motor fuel, except
gasohol as defined in Section 2-10 of this Act which shall be
an amount equal to $0.03 per gallon, purchased from the
distributor, supplier, or other reseller.
(d) Beginning July 1, 2003 and through December 31, 2010
thereafter, the Retailers' Occupation Tax paid to the
distributor, supplier, or other reseller shall be an amount
equal to $0.06 per gallon of the motor fuel, except gasohol as
defined in Section 2-10 of this Act which shall be an amount
equal to $0.05 per gallon, purchased from the distributor,
supplier, or other reseller.
(e) Beginning on January 1, 2011 and thereafter, the
Retailers' Occupation Tax paid to the distributor, supplier, or
other reseller shall be at the rate established by the
Department under this subsection. The rate shall be established
by the Department on January 1 and July 1 of each year using
the average selling price, as defined in Section 1 of this Act,
per gallon of motor fuel sold in the State during the previous
6 months and multiplying that amount by 6.25% to determine the
cents per gallon rate. In the case of biodiesel blends, as
defined in Section 3-42 of the Use Tax Act, with no less than
1% and no more than 10% biodiesel, and in the case of gasohol,
as defined in Section 3-40 of the Use Tax Act, the rate shall

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be 80% of the rate established by the Department under this
subsection for motor fuel. The Department shall provide persons
subject to this Section notice of the rate established under
this subsection at least 20 days prior to each January 1 and
July 1. Publication of the established rate on the Department's
internet website shall constitute sufficient notice under this
Section. The Department may use data derived from independent
surveys conducted or accumulated by third parties to determine
the average selling price per gallon of motor fuel sold in the
State.
(f) Any person engaged in the business of selling motor
fuel at retail shall be entitled to a credit against tax due
under this Act in an amount equal to the tax paid to the
distributor, supplier, or other reseller.
(g) Every distributor, supplier, or other reseller
registered as provided in Section 2a or Section 2c of this Act
shall remit the prepaid tax on all motor fuel that is due from
any person engaged in the business of selling at retail motor
fuel with the returns filed under Section 2f or Section 3 of
this Act, but the vendors discount provided in Section 3 shall
not apply to the amount of prepaid tax that is remitted. Any
distributor or supplier who fails to properly collect and remit
the tax shall be liable for the tax. For purposes of this
Section, the prepaid tax is due on invoiced gallons sold during
a month by the 20th day of the following month.
(Source: P.A. 93-32, eff. 6-20-03.)

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Section 5. The Motor Fuel Tax Law is amended by changing
Sections 1.2, 1.14, 1.22, 2, 3, 3a, 5, 5a, 6, 6a, 8, 13, 13a.4,
13a.5, and 15 and by adding Section 17a as follows:
(35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
Sec. 1.2. Distributor. "Distributor" means a person who
either (i) produces, refines, blends, compounds or
manufactures motor fuel in this State, or (ii) transports motor
fuel into this State, or (iii) exports motor fuel out of this
State, or (iv) engages in the distribution of motor fuel
primarily by tank car or tank truck, or both, and who operates
an Illinois bulk plant where he or she has active bulk storage
capacity of not less than 30,000 gallons for gasoline as
defined in item (A) of Section 5 of this Law.
"Distributor" does not, however, include a person who
receives or transports into this State and sells or uses motor
fuel under such circumstances as preclude the collection of the
tax herein imposed, by reason of the provisions of the
constitution and statutes of the United States. However, a
person operating a motor vehicle into the State, may transport
motor fuel in the ordinary fuel tank attached to the motor
vehicle for the operation of the motor vehicle, without being
considered a distributor. Any railroad licensed as a bulk user
and registered under Section 18c-7201 of the Illinois Vehicle
Code may deliver special fuel directly into the fuel supply

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tank of a locomotive owned, operated, or controlled by any
other railroad registered under Section 18c-7201 of the
Illinois Vehicle Code without being considered a distributor or
supplier.
(Source: P.A. 91-173, eff. 1-1-00; 91-198, eff. 7-20-99; 92-16,
eff. 6-28-01.)
(35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
Sec. 1.14. Supplier. "Supplier" means any person other than
a licensed distributor who (i) transports special fuel into
this State; or (ii) exports special fuel out of this State; or
(iii) engages in the distribution of special fuel primarily by
tank car or tank truck, or both, and who operates an Illinois
bulk plant where he has active bulk storage capacity of not
less than 30,000 gallons for special fuel as defined in Section
1.13 of this Law.
"Supplier" does not, however, include a person who receives
or transports into this State and sells or uses special fuel
under such circumstances as preclude the collection of the tax
herein imposed, by reason of the provisions of the Constitution
and laws of the United States. However, a person operating a
motor vehicle into the State, may transport special fuel in the
ordinary fuel tank attached to the motor vehicle for the
operation of the motor vehicle without being considered a
supplier. Any railroad licensed as a bulk user and registered
under Section 18c-7201 of the Illinois Vehicle Code may deliver

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special fuel directly into the fuel supply tank of a locomotive
owned, operated, or controlled by any other railroad registered
under Section 18c-7201 of the Illinois Vehicle Code without
being considered a supplier.
(Source: P.A. 91-173, eff. 1-1-00; 91-198, eff. 7-20-99; 92-16,
eff. 6-28-01.)
(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. 88-480.)
(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 gallon on all motor fuel used in motor vehicles
operating on the public highways and recreational type
watercraft operating upon the waters of this State. Beginning
on August 1, 1989 and until January 1, 1990, the rate of the
tax imposed in this paragraph shall be 16 cents per gallon.
Beginning January 1, 1990, the rate of tax imposed in this
paragraph shall be 19 cents per gallon.
(b) The tax on the privilege of operating motor vehicles

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which use diesel fuel shall be the rate according to paragraph
(a) plus an additional 2 1/2 cents per gallon. "Diesel fuel" is
defined as any product intended for use or offered for sale as
a fuel for engines in which the fuel is injected into the
combustion chamber and ignited by pressure without electric
spark.
(c) A tax is imposed upon the privilege of engaging in the
business of selling motor fuel as a retailer or reseller on all
motor fuel used in motor vehicles operating on the public
highways and recreational type watercraft operating upon the
waters of this State: (1) at the rate of 3 cents per gallon on
motor fuel owned or possessed by such retailer or reseller at
12:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
gallon on motor fuel owned or possessed by such retailer or
reseller at 12:01 A.M. on January 1, 1990.
Retailers and resellers who are subject to this additional
tax shall be required to inventory such motor fuel and pay this
additional tax in a manner prescribed by the Department of
Revenue.
The tax imposed in this paragraph (c) shall be in addition
to all other taxes imposed by the State of Illinois or any unit
of local government in this State.
(d) Except as provided in Section 2a, the collection of a
tax based on gallonage of gasoline used for the propulsion of
any aircraft is prohibited on and after October 1, 1979.
(e) The collection of a tax, based on gallonage of all

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products commonly or commercially known or sold as 1-K
kerosene, regardless of its classification or uses, is
prohibited (i) on and after July 1, 1992 until December 31,
1999, except when the 1-K kerosene is either: (1) delivered
into bulk storage facilities of a bulk user, or (2) delivered
directly into the fuel supply tanks of motor vehicles and (ii)
on and after January 1, 2000. Beginning on January 1, 2000, the
collection of a tax, based on gallonage of all products
commonly or commercially known or sold as 1-K kerosene,
regardless of its classification or uses, is prohibited except
when the 1-K kerosene is delivered directly into a storage tank
that is located at a facility that has withdrawal facilities
that are readily accessible to and are capable of dispensing
1-K kerosene into the fuel supply tanks of motor vehicles. For
purposes of this subsection (e), a facility is considered to
have withdrawal facilities that are not "readily accessible to
and capable of dispensing 1-K kerosene into the fuel supply
tanks of motor vehicles" only if the 1-K kerosene is delivered
from: (i) a dispenser hose that is short enough so that it will
not reach the fuel supply tank of a motor vehicle or (ii) a
dispenser that is enclosed by a fence or other physical barrier
so that a vehicle cannot pull alongside the dispenser to permit
fueling.
Any person who sells or uses 1-K kerosene for use in motor
vehicles upon which the tax imposed by this Law has not been
paid shall be liable for any tax due on the sales or use of 1-K

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kerosene.
(Source: P.A. 93-17, eff. 6-11-03.)
(35 ILCS 505/3) (from Ch. 120, par. 419)
Sec. 3. 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 license shall be made to the Department upon blanks
furnished by it. The application shall be signed and verified,
and shall contain such information as the Department deems
necessary. A blender shall, in addition to securing a
distributor's license, make application to the Department for a
blender's permit, setting forth in the application such
information as the Department deems necessary. The applicant
for a distributor's license shall also file with the Department
a bond on a form to be approved by and with a surety or sureties
satisfactory to the Department conditioned upon such applicant
paying to the State of Illinois all monies becoming due by
reason of the sale, export, or use of motor fuel by the
applicant, together with all penalties and interest thereon.
The Department shall fix the penalty of such bond in each case
taking into consideration the amount of motor fuel expected to
be sold, distributed, exported, and used by such applicant and
the penalty fixed by the Department shall be such, as in its
opinion, will protect the State of Illinois against failure to
pay the amount hereinafter provided on motor fuel sold,

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distributed, exported, and used, but the amount of the penalty
fixed by the Department shall not exceed twice the monthly
amount that would be collectable as a tax in the event of a
sale on all the motor fuel sold, distributed, exported, and
used by the distributor inclusive of tax-free sales, exports,
use, or distribution. Upon receipt of the application and bond
in proper form, the Department shall issue to the applicant a
license to act as a distributor. No person who is in default to
the State for monies due under this Act for the sale,
distribution, export, or use of motor fuel shall receive a
license to act as a distributor.
A license shall not be granted to any person whose
principal place of business is in a state other than Illinois,
unless such person is licensed for motor fuel distribution or
export in the state in which the principal place of business is
located and that such person is not in default to that State
for any monies due for the sale, distribution, export, or use
of motor fuel.
(Source: P.A. 90-491, eff. 1-1-98; 91-173, eff. 1-1-00.)
(35 ILCS 505/3a) (from Ch. 120, par. 419a)
Sec. 3a. No person, other than a licensed distributor,
shall act as a supplier of special fuel within this State
without first securing a license to act as a supplier of
special fuel from the Department.
Application for such license shall be made to the

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Department upon blanks furnished by it. The application shall
be signed and verified and shall contain such information as
the Department deems necessary.
The applicant for a supplier's license shall also file,
with the Department, a bond on a form to be approved by and
with a surety or sureties satisfactory to the Department,
conditioned upon such applicant paying to the State of Illinois
all moneys becoming due by reason of the sale or use of special
fuel by the applicant, together with all penalties and interest
thereon. The Department shall fix the penalty of such bond in
each case, taking into consideration the amount of special fuel
expected to be sold, distributed, exported, and used by such
applicant, and the penalty fixed by the Department shall be
such, as in its opinion, will protect the State of Illinois
against failure to pay the amount hereinafter provided on
special fuel sold, distributed, exported, and used, but the
amount of the penalty fixed by the Department shall not exceed
twice the monthly amount of tax liability that would be
collectable as a tax in the event of a taxable sale on all the
special fuel sold, distributed, exported, and used by the
supplier inclusive of tax-free sales, use, exports, or
distribution.
Upon receipt of the application and bond in proper form,
the Department shall issue to the applicant a license to act as
a supplier. No person who is in default to the State for moneys
due under this Act for the sale, distribution, export, or use

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of motor fuel shall receive a license to act as a supplier.
A license shall not be granted to any person whose
principal place of business is in a state other than Illinois,
unless such person is licensed for motor fuel distribution or
export in the State in which the principal place of business is
located and that other State requires such license and that
such person is not in default to that State for any monies due
for the sale, distribution, export, or use of motor fuel.
(Source: P.A. 90-491, eff. 1-1-98; 91-173, eff. 1-1-00.)
(35 ILCS 505/5) (from Ch. 120, par. 421)
Sec. 5. 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 Department, showing an itemized statement of
the number of invoiced gallons of motor fuel of the types
specified in this Section which were purchased, acquired, or
received, or exported during the preceding calendar month; the
amount of such motor fuel produced, refined, compounded,
manufactured, blended, sold, distributed, exported, and used
by the licensed distributor during the preceding calendar
month; the amount of such motor fuel lost or destroyed during
the preceding calendar month; the amount of such motor fuel on
hand at the close of business for such month; and such other
reasonable information as the Department may require. If a
distributor's only activities with respect to motor fuel are

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either: (1) production of alcohol in quantities of less than
10,000 proof gallons per year or (2) blending alcohol in
quantities of less than 10,000 proof gallons per year which
such distributor has produced, he shall file returns on an
annual basis with the return for a given year being due by
January 20 of the following year. Distributors whose total
production of alcohol (whether blended or not) exceeds 10,000
proof gallons per year, based on production during the
preceding (calendar) year or as reasonably projected by the
Department if one calendar year's record of production cannot
be established, shall file returns between the 1st and 20th
days of each calendar month as hereinabove provided.
The types of motor fuel referred to in the preceding
paragraph are: (A) All products commonly or commercially known
or sold as gasoline (including casing-head and absorption or
natural gasoline), gasohol, motor benzol or motor benzene
regardless of their classification or uses; and (B) all
combustible gases which exist in a gaseous state at 60 degrees
Fahrenheit and at 14.7 pounds per square inch absolute
including, but not limited to, liquefied petroleum gases used
for highway purposes; and (C) special fuel. Only those
quantities of combustible gases (example (B) above) which are
used or sold by the distributor to be used to propel motor
vehicles on the public highways, or which are delivered into a
storage tank that is located at a facility that has withdrawal
facilities which are readily accessible to and are capable of

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dispensing combustible gases into the fuel supply tanks of
motor vehicles, shall be subject to return. For purposes of
this Section, a facility is considered to have withdrawal
facilities that are not "readily accessible to and capable of
dispensing combustible gases into the fuel supply tanks of
motor vehicles" only if the combustible gases are delivered
from: (i) a dispenser hose that is short enough so that it will
not reach the fuel supply tank of a motor vehicle or (ii) a
dispenser that is enclosed by a fence or other physical barrier
so that a vehicle cannot pull alongside the dispenser to permit
fueling. For the purposes of this Act, liquefied petroleum
gases shall mean and include any material having a vapor
pressure not exceeding that allowed for commercial propane
composed predominantly of the following hydrocarbons, either
by themselves or as mixtures: Propane, Propylene, Butane
(normal butane or iso-butane) and Butylene (including
isomers).
In case of a sale of special fuel to someone other than a
licensed distributor, or a licensed supplier, for a use other
than in motor vehicles, the distributor shall show in his
return the amount of invoiced gallons sold and the name and
address of the purchaser in addition to any other information
the Department may require.
All special fuel sold or used for non-highway purposes must
have a dye added in accordance with Section 4d of this Law.
In case of a tax-free sale, as provided in Section 6, of

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motor fuel which the distributor is required by this Section to
include in his return to the Department, the distributor in his
return shall show: (1) If the sale is made to another licensed
distributor the amount sold and the name, address and license
number of the purchasing distributor; (2) if the sale is made
to a person where delivery is made outside of this State the
name and address of such purchaser and the point of delivery
together with the date and amount delivered; (3) if the sale is
made to the Federal Government or its instrumentalities the
amount sold; (4) if the sale is made to a municipal corporation
owning and operating a local transportation system for public
service in this State the name and address of such purchaser,
and the amount sold, as evidenced by official forms of
exemption certificates properly executed and furnished by such
purchaser; (5) if the sale is made to a privately owned public
utility owning and operating 2-axle vehicles designed and used
for transporting more than 7 passengers, which vehicles are
used as common carriers in general transportation of
passengers, are not devoted to any specialized purpose and are
operated entirely within the territorial limits of a single
municipality or of any group of contiguous municipalities or in
a close radius thereof, and the operations of which are subject
to the regulations of the Illinois Commerce Commission, then
the name and address of such purchaser and the amount sold as
evidenced by official forms of exemption certificates properly
executed and furnished by the purchaser; (6) if the product

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sold is special fuel and if the sale is made to a licensed
supplier under conditions which qualify the sale for tax
exemption under Section 6 of this Act, the amount sold and the
name, address and license number of the purchaser; and (7) if a
sale of special fuel is made to someone other than a licensed
distributor, or a licensed supplier, for a use other than in
motor vehicles, by making a specific notation thereof on the
invoice or sales slip covering such sales and obtaining such
supporting documentation as may be required by the Department.
All special fuel sold or used for non-highway purposes must
have a dye added in accordance with Section 4d of this Law.
A person whose license to act as a distributor of motor
fuel has been revoked shall make a return to the Department
covering the period from the date of the last return to the
date of the revocation of the license, which return shall be
delivered to the Department not later than 10 days from the
date of the revocation or termination of the license of such
distributor; the return shall in all other respects be subject
to the same provisions and conditions as returns by
distributors licensed under the provisions of this Act.
The records, waybills and supporting documents kept by
railroads and other common carriers in the regular course of
business shall be prima facie evidence of the contents and
receipt of cars or tanks covered by those records, waybills or
supporting documents.
If the Department has reason to believe and does believe

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that the amount shown on the return as purchased, acquired,
received, exported, sold, used, lost or destroyed is incorrect,
or that an amount of motor fuel of the types required by the
second paragraph of this Section to be reported to the
Department has not been correctly reported the Department shall
fix an amount for such receipt, sales, export, use, loss or
destruction according to its best judgment and information,
which amount so fixed by the Department shall be prima facie
correct. All returns shall be made on forms prepared and
furnished by the Department, and shall contain such other
information as the Department may reasonably require. The
return must be accompanied by appropriate computer-generated
magnetic media supporting schedule data in the format required
by the Department, unless, as provided by rule, the Department
grants an exception upon petition of a taxpayer. All licensed
distributors shall report all losses of motor fuel sustained on
account of fire, theft, spillage, spoilage, leakage, or any
other provable cause when filing the return for the period
during which the loss occurred. If the distributor reports
losses due to fire or theft, then the distributor must include
fire department or police department reports and any other
documentation that the Department may require. The mere making
of the report does not assure the allowance of the loss as a
reduction in tax liability. Losses of motor fuel as the result
of evaporation or shrinkage due to temperature variations may
not exceed 1% of the total gallons in storage at the beginning

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of the month, plus the receipts of gallonage during the month,
minus the gallonage remaining in storage at the end of the
month. Any loss reported that is in excess of 1% shall be
subject to the tax imposed by Section 2 of this Law. On and
after July 1, 2001, for each 6-month period January through
June, net losses of motor fuel (for each category of motor fuel
that is required to be reported on a return) as the result of
evaporation or shrinkage due to temperature variations may not
exceed 1% of the total gallons in storage at the beginning of
each January, plus the receipts of gallonage each January
through June, minus the gallonage remaining in storage at the
end of each June. On and after July 1, 2001, for each 6-month
period July through December, net losses of motor fuel (for
each category of motor fuel that is required to be reported on
a return) as the result of evaporation or shrinkage due to
temperature variations may not exceed 1% of the total gallons
in storage at the beginning of each July, plus the receipts of
gallonage each July through December, minus the gallonage
remaining in storage at the end of each December. Any net loss
reported that is in excess of this amount shall be subject to
the tax imposed by Section 2 of this Law. For purposes of this
Section, "net loss" means the number of gallons gained through
temperature variations minus the number of gallons lost through
temperature variations or evaporation for each of the
respective 6-month periods.
(Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)

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(35 ILCS 505/5a) (from Ch. 120, par. 421a)
Sec. 5a. A person holding a valid unrevoked license to act
as a supplier of special fuel shall, between the 1st and 20th
days of each calendar month, make return to the Department
showing an itemized statement of the number of invoiced gallons
of special fuel acquired, received, purchased, sold, exported,
or used during the preceding calendar month; the amount of
special fuel sold, distributed, exported, and used by the
licensed supplier during the preceding calendar month; the
amount of special fuel lost or destroyed during the preceding
calendar month; the amount of special fuel on hand at the close
of business for the preceding calendar month; and such other
reasonable information as the Department may require.
A person whose license to act as a supplier of special fuel
has been revoked shall make a return to the Department covering
the period from the date of the last return to the date of the
revocation of the license, which return shall be delivered to
the Department not later than 10 days from the date of the
revocation or termination of the license of such supplier. The
return shall in all other respects be subject to the same
provisions and conditions as returns by suppliers licensed
under this Act.
The records, waybills and supporting documents kept by
railroads and other common carriers in the regular course of
business shall be prima facie evidence of the contents and

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receipt of cars or tanks covered by those records, waybills or
supporting documents.
If the Department has reason to believe and does believe
that the amount shown on the return as purchased, acquired,
received, sold, exported, used, or lost is incorrect, or that
an amount of special fuel of the type required by the 1st
paragraph of this Section to be reported to the Department by
suppliers has not been correctly reported as a purchase,
receipt, sale, use, export, or loss the Department shall fix an
amount for such purchase, receipt, sale, use, export, or loss
according to its best judgment and information, which amount so
fixed by the Department shall be prima facie correct. All
licensed suppliers shall report all losses of special fuel
sustained on account of fire, theft, spillage, spoilage,
leakage, or any other provable cause when filing the return for
the period during which the loss occurred. If the supplier
reports losses due to fire or theft, then the supplier must
include fire department or police department reports and any
other documentation that the Department may require. The mere
making of the report does not assure the allowance of the loss
as a reduction in tax liability. Losses of special fuel as the
result of evaporation or shrinkage due to temperature
variations may not exceed 1% of the total gallons in storage at
the beginning of the month, plus the receipts of gallonage
during the month, minus the gallonage remaining in storage at
the end of the month.

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Any loss reported that is in excess of 1% shall be subject
to the tax imposed by Section 2 of this Law. On and after July
1, 2001, for each 6-month period January through June, net
losses of special fuel (for each category of special fuel that
is required to be reported on a return) as the result of
evaporation or shrinkage due to temperature variations may not
exceed 1% of the total gallons in storage at the beginning of
each January, plus the receipts of gallonage each January
through June, minus the gallonage remaining in storage at the
end of each June. On and after July 1, 2001, for each 6-month
period July through December, net losses of special fuel (for
each category of special fuel that is required to be reported
on a return) as the result of evaporation or shrinkage due to
temperature variations may not exceed 1% of the total gallons
in storage at the beginning of each July, plus the receipts of
gallonage each July through December, minus the gallonage
remaining in storage at the end of each December. Any net loss
reported that is in excess of this amount shall be subject to
the tax imposed by Section 2 of this Law. For purposes of this
Section, "net loss" means the number of gallons gained through
temperature variations minus the number of gallons lost through
temperature variations or evaporation for each of the
respective 6-month periods.
In case of a sale of special fuel to someone other than a
licensed distributor or licensed supplier for a use other than
in motor vehicles, the supplier shall show in his return the

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amount of invoiced gallons sold and the name and address of the
purchaser in addition to any other information the Department
may require.
All special fuel sold or used for non-highway purposes must
have a dye added in accordance with Section 4d of this Law.
All returns shall be made on forms prepared and furnished
by the Department and shall contain such other information as
the Department may reasonably require. The return must be
accompanied by appropriate computer-generated magnetic media
supporting schedule data in the format required by the
Department, unless, as provided by rule, the Department grants
an exception upon petition of a taxpayer.
In case of a tax-free sale, as provided in Section 6a, of
special fuel which the supplier is required by this Section to
include in his return to the Department, the supplier in his
return shall show: (1) If the sale of special fuel is made to
the Federal Government or its instrumentalities; (2) if the
sale of special fuel is made to a municipal corporation owning
and operating a local transportation system for public service
in this State, the name and address of such purchaser and the
amount sold, as evidenced by official forms of exemption
certificates properly executed and furnished by such
purchaser; (3) if the sale of special fuel is made to a
privately owned public utility owning and operating 2-axle
vehicles designed and used for transporting more than 7
passengers, which vehicles are used as common carriers in

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general transportation of passengers, are not devoted to any
specialized purpose and are operated entirely within the
territorial limits of a single municipality or of any group of
contiguous municipalities or in a close radius thereof, and the
operations of which are subject to the regulations of the
Illinois Commerce Commission, then the name and address of such
purchaser and the amount sold, as evidenced by official forms
of exemption certificates properly executed and furnished by
such purchaser; (4) if the product sold is special fuel and if
the sale is made to a licensed supplier or to a licensed
distributor under conditions which qualify the sale for tax
exemption under Section 6a of this Act, the amount sold and the
name, address and license number of such purchaser; (5) if a
sale of special fuel is made to a person where delivery is made
outside of this State, the name and address of such purchaser
and the point of delivery together with the date and amount of
invoiced gallons delivered; and (6) if a sale of special fuel
is made to someone other than a licensed distributor or a
licensed supplier, for a use other than in motor vehicles, by
making a specific notation thereof on the invoice or sales slip
covering that sale and obtaining such supporting documentation
as may be required by the Department.
All special fuel sold or used for non-highway purposes must
have a dye added in accordance with Section 4d of this Law.
(Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)

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(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 of
such sale and distribution, the amount of tax imposed under
this Act on all such motor fuel sold and distributed, and at
the time of making a return, the distributor shall pay to the
Department the amount so collected less a discount of 2%
through June 30, 2003 and 1.75% thereafter which is allowed to
reimburse the distributor for the expenses incurred in keeping
records, preparing and filing returns, collecting and
remitting the tax and supplying data to the Department on
request, and shall also pay to the Department an amount equal
to the amount that would be collectible as a tax in the event
of a sale thereof on all such motor fuel used by said
distributor during the period covered by the return. However,
no payment shall be made based upon dyed diesel fuel used by
the distributor for non-highway purposes. The discount shall
only be applicable to the amount of tax payment which
accompanies a return which is filed timely in accordance with
Section 5 of this Act. In each subsequent sale of motor fuel on
which the amount of tax imposed under this Act has been
collected as provided in this Section, the amount so collected
shall be added to the selling price, so that the amount of tax
is paid ultimately by the user of the motor fuel. However, no

HB6022 Enrolled - 25 - LRB096 20209 HLH 35778 b
collection or payment shall be made in the case of the sale or
use of any motor fuel to the extent to which such sale or use of
motor fuel may not, under the constitution and statutes of the
United States, be made the subject of taxation by this State. A
person whose license to act as a distributor of fuel has been
revoked shall, at the time of making a return, also pay to the
Department an amount equal to the amount that would be
collectible as a tax in the event of a sale thereof on all
motor fuel, which he is required by the second paragraph of
Section 5 to report to the Department in making a return, and
which he had on hand on the date on which the license was
revoked, and with respect to which no tax had been previously
paid under this Act.
A distributor may make tax free sales of motor fuel, with
respect to which he is otherwise required to collect the tax,
when the motor fuel is delivered from a dispensing facility
that has withdrawal facilities capable of dispensing motor fuel
into the fuel supply tanks of motor vehicles only as specified
in the following items 3, 4, and 5. A distributor may make
tax-free sales of motor fuel, with respect to which he is
otherwise required to collect the tax, when the motor fuel is
delivered from other facilities only as specified in the
following items 1 through 7.
1. When the sale is made to a person holding a valid
unrevoked license as a distributor, by making a specific
notation thereof on invoices or sales slip covering each

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sale.
2. When the sale is made with delivery to a purchaser
outside of this State.
3. When the sale is made to the Federal Government or
its instrumentalities.
4. When the sale is made to a municipal corporation
owning and operating a local transportation system for
public service in this State when an official certificate
of exemption is obtained in lieu of the tax.
5. When the sale is made to a privately owned public
utility owning and operating 2 axle vehicles designed and
used for transporting more than 7 passengers, which
vehicles are used as common carriers in general
transportation of passengers, are not devoted to any
specialized purpose and are operated entirely within the
territorial limits of a single municipality or of any group
of contiguous municipalities, or in a close radius thereof,
and the operations of which are subject to the regulations
of the Illinois Commerce Commission, when an official
certificate of exemption is obtained in lieu of the tax.
6. When a sale of special fuel is made to a person
holding a valid, unrevoked license as a supplier, by making
a specific notation thereof on the invoice or sales slip
covering each such sale.
7. When a sale of dyed diesel special fuel is made to
someone other than a licensed distributor or a licensed

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supplier for non-highway purposes and the fuel is (i)
delivered from a vehicle designed for the specific purpose
of such sales and delivered directly into a stationary bulk
storage tank that displays the notice required by Section
4f of this Act, (ii) delivered from a vehicle designed for
the specific purpose of such sales and delivered directly
into the fuel supply tanks of non-highway vehicles that are
not required to be registered for highway use, or (iii)
dispensed from a dyed diesel fuel dispensing facility that
has withdrawal facilities that are not readily accessible
to and are not capable of dispensing dyed diesel fuel into
the fuel supply tank of a motor vehicle. for a use other
than in motor vehicles, by making a
A specific notation is required thereof on the invoice
or sales slip covering such sales, sale and any obtaining
such supporting documentation that as may be required by
the Department must be obtained by the distributor. The
distributor shall obtain and keep the supporting
documentation in such form as the Department may require by
rule.
For purposes of this item 7, a dyed diesel fuel
dispensing facility is considered to have withdrawal
facilities that are "not readily accessible to and not
capable of dispensing dyed diesel fuel into the fuel supply
tank of a motor vehicle" only if the dyed diesel fuel is
delivered from: (i) a dispenser hose that is short enough

HB6022 Enrolled - 28 - LRB096 20209 HLH 35778 b
so that it will not reach the fuel supply tank of a motor
vehicle or (ii) a dispenser that is enclosed by a fence or
other physical barrier so that a vehicle cannot pull
alongside the dispenser to permit fueling.
8. (Blank).
All special fuel sold or used for non-highway purposes must
have a dye added in accordance with Section 4d of this Law.
All suits or other proceedings brought for the purpose of
recovering any taxes, interest or penalties due the State of
Illinois under this Act may be maintained in the name of the
Department.
(Source: P.A. 93-32, eff. 6-20-03.)
(35 ILCS 505/6a) (from Ch. 120, par. 422a)
Sec. 6a. Collection of tax; suppliers. A supplier, other
than a licensed distributor, who sells or distributes any
special fuel, which he is required by Section 5a to report to
the Department when filing a return, shall (except as
hereinafter provided) collect at the time of such sale and
distribution, the amount of tax imposed under this Act on all
such special fuel sold and distributed, and at the time of
making a return, the supplier shall pay to the Department the
amount so collected less a discount of 2% through June 30, 2003
and 1.75% thereafter which is allowed to reimburse the supplier
for the expenses incurred in keeping records, preparing and
filing returns, collecting and remitting the tax and supplying

HB6022 Enrolled - 29 - LRB096 20209 HLH 35778 b
data to the Department on request, and shall also pay to the
Department an amount equal to the amount that would be
collectible as a tax in the event of a sale thereof on all such
special fuel used by said supplier during the period covered by
the return. However, no payment shall be made based upon dyed
diesel fuel used by said supplier for non-highway purposes. The
discount shall only be applicable to the amount of tax payment
which accompanies a return which is filed timely in accordance
with Section 5(a) of this Act. In each subsequent sale of
special fuel on which the amount of tax imposed under this Act
has been collected as provided in this Section, the amount so
collected shall be added to the selling price, so that the
amount of tax is paid ultimately by the user of the special
fuel. However, no collection or payment shall be made in the
case of the sale or use of any special fuel to the extent to
which such sale or use of motor fuel may not, under the
Constitution and statutes of the United States, be made the
subject of taxation by this State.
A person whose license to act as supplier of special fuel
has been revoked shall, at the time of making a return, also
pay to the Department an amount equal to the amount that would
be collectible as a tax in the event of a sale thereof on all
special fuel, which he is required by the 1st paragraph of
Section 5a to report to the Department in making a return.
A supplier may make tax-free sales of special fuel, with
respect to which he is otherwise required to collect the tax,

HB6022 Enrolled - 30 - LRB096 20209 HLH 35778 b
when the motor fuel is delivered from a dispensing facility
that has withdrawal facilities capable of dispensing special
fuel into the fuel supply tanks of motor vehicles only as
specified in the following items 1, 2, and 3. A supplier may
make tax-free sales of special fuel, with respect to which he
is otherwise required to collect the tax, when the special fuel
is delivered from other facilities only as specified in the
following items 1 through 7.
1. When the sale is made to the federal government or
its instrumentalities.
2. When the sale is made to a municipal corporation
owning and operating a local transportation system for
public service in this State when an official certificate
of exemption is obtained in lieu of the tax.
3. When the sale is made to a privately owned public
utility owning and operating 2 axle vehicles designed and
used for transporting more than 7 passengers, which
vehicles are used as common carriers in general
transportation of passengers, are not devoted to any
specialized purpose and are operated entirely within the
territorial limits of a single municipality or of any group
of contiguous municipalities, or in a close radius thereof,
and the operations of which are subject to the regulations
of the Illinois Commerce Commission, when an official
certificate of exemption is obtained in lieu of the tax.
4. When a sale of special fuel is made to a person

HB6022 Enrolled - 31 - LRB096 20209 HLH 35778 b
holding a valid unrevoked license as a supplier or a
distributor by making a specific notation thereof on
invoice or sales slip covering each such sale.
5. When a sale of dyed diesel special fuel is made to
someone other than a licensed distributor or licensed
supplier for non-highway purposes and the fuel is (i)
delivered from a vehicle designed for the specific purpose
of such sales and delivered directly into a stationary bulk
storage tank that displays the notice required by Section
4f of this Act, (ii) delivered from a vehicle designed for
the specific purpose of such sales and delivered directly
into the fuel supply tanks of non-highway vehicles that are
not required to be registered for highway use, or (iii)
dispensed from a dyed diesel fuel dispensing facility that
has withdrawal facilities that are not readily accessible
to and are not capable of dispensing dyed diesel fuel into
the fuel supply tank of a motor vehicle. a use other than
in motor vehicles, by making a
A specific notation is required thereof on the invoice
or sales slip covering such sales, sale and any obtaining
such supporting documentation that as may be required by
the Department must be obtained by the supplier. The
supplier shall obtain and keep the supporting
documentation in such form as the Department may require by
rule.
For purposes of this item 5, a dyed diesel fuel

HB6022 Enrolled - 32 - LRB096 20209 HLH 35778 b
dispensing facility is considered to have withdrawal
facilities that are "not readily accessible to and not
capable of dispensing dyed diesel fuel into the fuel supply
tank of a motor vehicle" only if the dyed diesel fuel is
delivered from: (i) a dispenser hose that is short enough
so that it will not reach the fuel supply tank of a motor
vehicle or (ii) a dispenser that is enclosed by a fence or
other physical barrier so that a vehicle cannot pull
alongside the dispenser to permit fueling.
6. (Blank).
7. When a sale of special fuel is made to a person
where delivery is made outside of this State.
All special fuel sold or used for non-highway purposes must
have a dye added in accordance with Section 4d of this Law.
All suits or other proceedings brought for the purpose of
recovering any taxes, interest or penalties due the State of
Illinois under this Act may be maintained in the name of the
Department.
(Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in 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 under
this Act, including payments made to the Department by member
jurisdictions participating in the International Fuel Tax

HB6022 Enrolled - 33 - LRB096 20209 HLH 35778 b
Agreement, shall be deposited in a special fund in the State
treasury, to be known as the "Motor Fuel Tax Fund", and shall
be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account Fund
in the State Treasury;
(b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
(c) $3,500,000 shall be transferred each month to the Grade
Crossing Protection Fund to be used as follows: not less than
$12,000,000 each fiscal year shall be used for the construction
or reconstruction of rail highway grade separation structures;
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
fiscal year 2010 and each fiscal year thereafter shall be
transferred to the Transportation Regulatory Fund and shall be
accounted for as part of the rail carrier portion of such funds
and shall be used to pay the cost of administration of the
Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to be
used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost
apportioned by such Commission to the State to cover the

HB6022 Enrolled - 34 - LRB096 20209 HLH 35778 b
interest of the public in the use of highways, roads, streets,
or pedestrian walkways in the county highway system, township
and district road system, or municipal street system as defined
in the Illinois Highway Code, as the same may from time to time
be amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access to
property or improvement of any grade crossing and grade
crossing surface including the necessary highway approaches
thereto of any railroad across the highway or public road, or
for the installation, construction, reconstruction, or
maintenance of a pedestrian walkway over or under a railroad
right-of-way, as provided for in and in accordance with Section
18c-7401 of the Illinois Vehicle Code. The Commission may order
up to $2,000,000 per year in Grade Crossing Protection Fund
moneys for the improvement of grade crossing surfaces and up to
$300,000 per year for the maintenance and renewal of 4-quadrant
gate vehicle detection systems located at non-high speed rail
grade crossings. The Commission shall not order more than
$2,000,000 per year in Grade Crossing Protection Fund moneys
for pedestrian walkways. In entering orders for projects for
which payments from the Grade Crossing Protection Fund will be
made, the Commission shall account for expenditures authorized
by the orders on a cash rather than an accrual basis. For
purposes of this requirement an "accrual basis" assumes that

HB6022 Enrolled - 35 - LRB096 20209 HLH 35778 b
the total cost of the project is expended in the fiscal year in
which the order is entered, while a "cash basis" allocates the
cost of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection, the
Illinois Commerce Commission shall develop annual and 5-year
project plans of rail crossing capital improvements that will
be paid for with moneys from the Grade Crossing Protection
Fund. The annual project plan shall identify projects for the
succeeding fiscal year and the 5-year project plan shall
identify projects for the 5 directly succeeding fiscal years.
The Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
(d) of the amount remaining after allocations provided for
in subsections (a), (b) and (c), a sufficient amount shall be
reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation in
performing its duties imposed by the Illinois Highway Code
for supervising the use of motor fuel tax funds apportioned
to municipalities, counties and road districts;
(3) refunds provided for in Section 13 of this Act,
refunds for overpayment of decal fees paid under Section

HB6022 Enrolled - 36 - LRB096 20209 HLH 35778 b
13a.4 of this Act, and refunds provided for under the terms
of the International Fuel Tax Agreement referenced in
Section 14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State Comptroller
and Treasurer from the Motor Fuel Tax Fund to the Vehicle
Inspection Fund, and for the period July 1, 1994 through
June 30, 2000, one-twelfth of $25,000,000 each month, for
the period July 1, 2000 through June 30, 2003, one-twelfth
of $30,000,000 each month, and $15,000,000 on July 1, 2003,
and $15,000,000 on January 1, 2004, and $15,000,000 on each
July 1 and October 1, or as soon thereafter as may be
practical, during the period July 1, 2004 through June 30,
2010, for the administration of the Vehicle Emissions
Inspection Law of 2005, to be transferred by the State
Comptroller and Treasurer from the Motor Fuel Tax Fund into
the Vehicle Inspection Fund;
(5) amounts ordered paid by the Court of Claims; and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel Tax
Agreement. The Department shall certify these amounts to
the Comptroller by the 15th day of each month; the
Comptroller shall cause orders to be drawn for such

HB6022 Enrolled - 37 - LRB096 20209 HLH 35778 b
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning January
1, 2000, 45.6% shall be deposited as follows:
(A) 37% into the State Construction Account Fund,
and
(B) 63% into the Road Fund, $1,250,000 of which
shall be reserved each month for the Department of
Transportation to be used in accordance with the
provisions of Sections 6-901 through 6-906 of the
Illinois Highway Code;
(2) Until January 1, 2000, 41.6%, and beginning January
1, 2000, 54.4% shall be transferred to the Department of
Transportation to be distributed as follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having less
than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several

HB6022 Enrolled - 38 - LRB096 20209 HLH 35778 b
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the population
of the municipality as determined by the last preceding census
for the purpose of determining the allotment for that
municipality. If the population of any municipality was not
determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject to
approval of the Department which may make such corrections as
it ascertains to be necessary.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees received
from the residents of such counties, respectively, during the

HB6022 Enrolled - 39 - LRB096 20209 HLH 35778 b
preceding calendar year. The Secretary of State shall, on or
before April 15 of each year, transmit to the Department of
Transportation a full and complete report showing the amount of
motor vehicle license fees received from the residents of each
county, respectively, during the preceding calendar year. The
Department of Transportation shall, each month, use for
allotment purposes the last such report received from the
Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the total
mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or district
roads in the respective road districts bears to the total
mileage of all such township or district roads in the county.
After July 1 of any year, no allocation shall be made for any
road district unless it levied a tax for road and bridge
purposes in an amount which will require the extension of such
tax against the taxable property in any such road district at a
rate of not less than either .08% of the value thereof, based

HB6022 Enrolled - 40 - LRB096 20209 HLH 35778 b
upon the assessment for the year immediately prior to the year
in which such tax was levied and as equalized by the Department
of Revenue or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road under the jurisdiction of the
road district, whichever is less. If any road district has
levied a special tax for road purposes pursuant to Sections
6-601, 6-602 and 6-603 of the Illinois Highway Code, and such
tax was levied in an amount which would require extension at a
rate of not less than .08% of the value of the taxable property
thereof, as equalized or assessed by the Department of Revenue,
or, in DuPage County, an amount equal to or greater than
$12,000 per mile of road under the jurisdiction of the road
district, whichever is less, such levy shall, however, be
deemed a proper compliance with this Section and shall qualify
such road district for an allotment under this Section. If a
township has transferred to the road and bridge fund money
which, when added to the amount of any tax levy of the road
district would be the equivalent of a tax levy requiring
extension at a rate of at least .08%, or, in DuPage County, an
amount equal to or greater than $12,000 per mile of road under
the jurisdiction of the road district, whichever is less, such
transfer, together with any such tax levy, shall be deemed a
proper compliance with this Section and shall qualify the road
district for an allotment under this Section.
In counties in which a property tax extension limitation is
imposed under the Property Tax Extension Limitation Law, road

HB6022 Enrolled - 41 - LRB096 20209 HLH 35778 b
districts may retain their entitlement to a motor fuel tax
allotment if, at the time the property tax extension limitation
was imposed, the road district was levying a road and bridge
tax at a rate sufficient to entitle it to a motor fuel tax
allotment and continues to levy the maximum allowable amount
after the imposition of the property tax extension limitation.
Any road district may in all circumstances retain its
entitlement to a motor fuel tax allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
As used in this Section the term "road district" means any
road district, including a county unit road district, provided
for by the Illinois Highway Code; and the term "township or
district road" means any road in the township and district road
system as defined in the Illinois Highway Code. For the
purposes of this Section, "road district" also includes park
districts, forest preserve districts and conservation
districts organized under Illinois law and "township or
district road" also includes such roads as are maintained by
park districts, forest preserve districts and conservation

HB6022 Enrolled - 42 - LRB096 20209 HLH 35778 b
districts. The Department of Transportation shall determine
the mileage of all township and district roads for the purposes
of making allotments and allocations of motor fuel tax funds
for use in road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may invest
these funds until their use is required and the interest earned
by these investments shall be limited to the same uses as the
principal funds.
(Source: P.A. 95-744, eff. 7-18-08; 96-34, eff. 7-13-09; 96-45,
eff. 7-15-09; revised 11-3-09.)
(35 ILCS 505/13) (from Ch. 120, par. 429)
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 required
to be collected under Section 2 of this Act) for any purpose
other than operating a motor vehicle upon the public highways
or waters, shall be reimbursed and repaid the amount so paid.
Any person who purchases motor fuel in Illinois and uses
that motor fuel in another state and that other state imposes a
tax on the use of such motor fuel shall be reimbursed and
repaid the amount of Illinois tax paid under Section 2 of this
Act on the motor fuel used in such other state. Reimbursement
and repayment shall be made by the Department upon receipt of

HB6022 Enrolled - 43 - LRB096 20209 HLH 35778 b
adequate proof of taxes directly paid to another state and the
amount of motor fuel used in that state.
Claims based in whole or in part on taxes paid to another
state shall include (i) a certified copy of the tax return
filed with such other state by the claimant; (ii) a copy of
either the cancelled check paying the tax due on such return,
or a receipt acknowledging payment of the tax due on such tax
return; and (iii) such other information as the Department may
reasonably require. This paragraph shall not apply to taxes
paid on returns filed under Section 13a.3 of this Act.
Any person who purchases motor fuel use tax decals as
required by Section 13a.4 and pays an amount of fees for such
decals that exceeds the amount due shall be reimbursed and
repaid the amount of the decal fees that are deemed by the
department to be in excess of the amount due.
Claims for such reimbursement must be made to the
Department of Revenue, duly verified by the claimant (or by the
claimant's legal representative if the claimant has died or
become a person under legal disability), upon forms prescribed
by the Department. The claim must state such facts relating to
the purchase, importation, manufacture or production of the
motor fuel by the claimant as the Department may deem
necessary, and the time when, and the circumstances of its loss
or the specific purpose for which it was used (as the case may
be), together with such other information as the Department may
reasonably require. No claim based upon idle time shall be

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allowed. Claims for reimbursement for overpayment of decal fees
shall be made to the Department of Revenue, duly verified by
the claimant (or by the claimant's legal representative if the
claimant has died or become a person under legal disability),
upon forms prescribed by the Department. The claim shall state
facts relating to the overpayment of decal fees, together with
such other information as the Department may reasonably
require. Claims for reimbursement of overpayment of decal fees
paid on or after January 1, 2011 must be filed not later than
one year after the date on which the fees were paid by the
claimant. If it is determined that the Department should
reimburse a claimant for overpayment of decal fees, the
Department shall first apply the amount of such refund against
any tax or penalty or interest due by the claimant under
Section 13a of this Act.
Claims for full reimbursement for taxes paid on or before
December 31, 1999 must be filed not later than one year after
the date on which the tax was paid by the claimant. If,
however, a claim for such reimbursement otherwise meeting the
requirements of this Section is filed more than one year but
less than 2 years after that date, the claimant shall be
reimbursed at the rate of 80% of the amount to which he would
have been entitled if his claim had been timely filed.
Claims for full reimbursement for taxes paid on or after
January 1, 2000 must be filed not later than 2 years after the
date on which the tax was paid by the claimant.

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The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department has approved any such claim, it
shall pay to the claimant (or to the claimant's legal
representative, as such if the claimant has died or become a
person under legal disability) the reimbursement provided in
this Section, out of any moneys appropriated to it for that
purpose.
Any distributor or supplier who has paid the tax imposed by
Section 2 of this Act upon motor fuel lost or used by such
distributor or supplier for any purpose other than operating a
motor vehicle upon the public highways or waters may file a
claim for credit or refund to recover the amount so paid. Such
claims shall be filed on forms prescribed by the Department.
Such claims shall be made to the Department, duly verified by
the claimant (or by the claimant's legal representative if the
claimant has died or become a person under legal disability),
upon forms prescribed by the Department. The claim shall state
such facts relating to the purchase, importation, manufacture
or production of the motor fuel by the claimant as the
Department may deem necessary and the time when the loss or
nontaxable use occurred, and the circumstances of its loss or
the specific purpose for which it was used (as the case may
be), together with such other information as the Department may
reasonably require. Claims must be filed not later than one
year after the date on which the tax was paid by the claimant.

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The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department approves a claim, the Department
shall issue a refund or credit memorandum as requested by the
taxpayer, to the distributor or supplier who made the payment
for which the refund or credit is being given or, if the
distributor or supplier has died or become incompetent, to such
distributor's or supplier's legal representative, as such. The
amount of such credit memorandum shall be credited against any
tax due or to become due under this Act from the distributor or
supplier who made the payment for which credit has been given.
Any credit or refund that is allowed under this Section
shall bear interest at the rate and in the manner specified in
the Uniform Penalty and Interest Act.
In case the distributor or supplier requests and the
Department determines that the claimant is entitled to a
refund, such refund shall be made only from such appropriation
as may be available for that purpose. If it appears unlikely
that the amount appropriated would permit everyone having a
claim allowed during the period covered by such appropriation
to elect to receive a cash refund, the Department, by rule or
regulation, shall provide for the payment of refunds in
hardship cases and shall define what types of cases qualify as
hardship cases.
In any case in which there has been an erroneous refund of
tax or fees payable under this Section, a notice of tax

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liability may be issued at any time within 3 years from the
making of that refund, or within 5 years from the making of
that refund if it appears that any part of the refund was
induced by fraud or the misrepresentation of material fact. The
amount of any proposed assessment set forth by the Department
shall be limited to the amount of the erroneous refund.
If no tax is due and no proceeding is pending to determine
whether such distributor or supplier is indebted to the
Department for tax, the credit memorandum so issued may be
assigned and set over by the lawful holder thereof, subject to
reasonable rules of the Department, to any other licensed
distributor or supplier who is subject to this Act, and the
amount thereof applied by the Department against any tax due or
to become due under this Act from such assignee.
If the payment for which the distributor's or supplier's
claim is filed is held in the protest fund of the State
Treasury during the pendency of the claim for credit
proceedings pursuant to the order of the court in accordance
with Section 2a of the State Officers and Employees Money
Disposition Act and if it is determined by the Department or by
the final order of a reviewing court under the Administrative
Review Law that the claimant is entitled to all or a part of
the credit claimed, the claimant, instead of receiving a credit
memorandum from the Department, shall receive a cash refund
from the protest fund as provided for in Section 2a of the
State Officers and Employees Money Disposition Act.

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If any person ceases to be licensed as a distributor or
supplier while still holding an unused credit memorandum issued
under this Act, such person may, at his election (instead of
assigning the credit memorandum to a licensed distributor or
licensed supplier under this Act), surrender such unused credit
memorandum to the Department and receive a refund of the amount
to which such person is entitled.
For claims based upon taxes paid on or before December 31,
2000, a claim based upon the use of undyed diesel fuel shall
not be allowed except (i) if allowed under the following
paragraph or (ii) for undyed diesel fuel used by a commercial
vehicle, as that term is defined in Section 1-111.8 of the
Illinois Vehicle Code, for any purpose other than operating the
commercial vehicle upon the public highways and unlicensed
commercial vehicles operating on private property. Claims
shall be limited to commercial vehicles that are operated for
both highway purposes and any purposes other than operating
such vehicles upon the public highways.
For claims based upon taxes paid on or after January 1,
2000, a claim based upon the use of undyed diesel fuel shall
not be allowed except (i) if allowed under the preceding
paragraph or (ii) for claims for the following:
(1) Undyed diesel fuel used (i) in a manufacturing
process, as defined in Section 2-45 of the Retailers'
Occupation Tax Act, wherein the undyed diesel fuel becomes
a component part of a product or by-product, other than

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fuel or motor fuel, when the use of dyed diesel fuel in
that manufacturing process results in a product that is
unsuitable for its intended use or (ii) for testing
machinery and equipment in a manufacturing process, as
defined in Section 2-45 of the Retailers' Occupation Tax
Act, wherein the testing takes place on private property.
(2) Undyed diesel fuel used by a manufacturer on
private property in the research and development, as
defined in Section 1.29, of machinery or equipment intended
for manufacture.
(3) Undyed diesel fuel used by a single unit
self-propelled agricultural fertilizer implement, designed
for on and off road use, equipped with flotation tires and
specially adapted for the application of plant food
materials or agricultural chemicals.
(4) Undyed diesel fuel used by a commercial motor
vehicle for any purpose other than operating the commercial
motor vehicle upon the public highways. Claims shall be
limited to commercial motor vehicles that are operated for
both highway purposes and any purposes other than operating
such vehicles upon the public highways.
(5) Undyed diesel fuel used by a unit of local
government in its operation of an airport if the undyed
diesel fuel is used directly in airport operations on
airport property.
(6) Undyed diesel fuel used by refrigeration units that

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are permanently mounted to a semitrailer, as defined in
Section 1.28 of this Law, wherein the refrigeration units
have a fuel supply system dedicated solely for the
operation of the refrigeration units.
(7) Undyed diesel fuel used by power take-off equipment
as defined in Section 1.27 of this Law.
(8) Beginning on the effective date of this amendatory
Act of the 94th General Assembly, undyed diesel fuel used
by tugs and spotter equipment to shift vehicles or parcels
on both private and airport property. Any claim under this
item (8) may be made only by a claimant that owns tugs and
spotter equipment and operates that equipment on both
private and airport property. The aggregate of all credits
or refunds resulting from claims filed under this item (8)
by a claimant in any calendar year may not exceed $100,000.
A claim may not be made under this item (8) by the same
claimant more often than once each quarter. For the
purposes of this item (8), "tug" means a vehicle designed
for use on airport property that shifts custom-designed
containers of parcels from loading docks to aircraft, and
"spotter equipment" means a vehicle designed for use on
both private and airport property that shifts trailers
containing parcels between staging areas and loading
docks.
Any person who has paid the tax imposed by Section 2 of
this Law upon undyed diesel fuel that is unintentionally mixed

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with dyed diesel fuel and who owns or controls the mixture of
undyed diesel fuel and dyed diesel fuel may file a claim for
refund to recover the amount paid. The amount of undyed diesel
fuel unintentionally mixed must equal 500 gallons or more. Any
claim for refund of unintentionally mixed undyed diesel fuel
and dyed diesel fuel shall be supported by documentation
showing the date and location of the unintentional mixing, the
number of gallons involved, the disposition of the mixed diesel
fuel, and any other information that the Department may
reasonably require. Any unintentional mixture of undyed diesel
fuel and dyed diesel fuel shall be sold or used only for
non-highway purposes.
The Department shall promulgate regulations establishing
specific limits on the amount of undyed diesel fuel that may be
claimed for refund.
For purposes of claims for refund, "loss" means the
reduction of motor fuel resulting from fire, theft, spillage,
spoilage, leakage, or any other provable cause, but does not
include a reduction resulting from evaporation, or shrinkage
due to temperature variations. In the case of losses due to
fire or theft, the claimant must include fire department or
police department reports and any other documentation that the
Department may require.
(Source: P.A. 94-654, eff. 8-22-05.)
(35 ILCS 505/13a.4) (from Ch. 120, par. 429a4)

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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 issued
under the International Fuel Tax Agreement by any member
jurisdiction. Notwithstanding any other provision of this
Section to the contrary, however, the Director of Revenue or
his designee may, upon determining that a disaster exists in
Illinois or in any other state, temporarily waive the licensing
requirements of this Section for commercial motor vehicles that
travel through Illinois, or return to Illinois from a point
outside Illinois, for the purpose of assisting in disaster
relief efforts. Temporary waiver of the licensing requirements
of this Section shall not exceed a period of 30 days from the
date the Director temporarily waives the licensing
requirements of this Section. For purposes of this Section, a
disaster includes flood, tornado, hurricane, fire, earthquake,
or any other disaster that causes or threatens loss of life or
destruction or damage to property of such a magnitude as to
endanger the public health, safety, and welfare. The licensing
requirements of this Section shall be temporarily waived only
if the operator of the commercial motor vehicle can provide
proof by manifest that the commercial motor vehicle is
traveling through Illinois or returning to Illinois from a
point outside Illinois for purposes of assisting in disaster
relief efforts. Application for such license and decals shall

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be made annually to the Department on forms prescribed by the
Department. The application shall be under oath, and shall
contain such information as the Department deems necessary. The
Department, for cause, may require an applicant to post a bond
on a form to be approved by and with a surety or sureties
satisfactory to the Department conditioned upon such applicant
paying to the State of Illinois all monies becoming due by
reason of the sale or use of motor fuel by the applicant,
together with all penalties and interest thereon. If a bond is
required, it shall be equal to at least twice the estimated
average tax liability of a quarterly return. The Department
shall fix the penalty of such bond in each case taking into
consideration the amount of motor fuel expected to be used by
such applicant and the penalty fixed by the Department shall be
such as, in its opinion, will protect the State of Illinois
against failure to pay the amount hereinafter provided on motor
fuel used. No person who is in default to the State for monies
due under this Act for the sale, distribution or use of motor
fuel shall receive such a license or decal.
Upon receipt of the application for license in proper form,
and upon payment of any required $100 reinstatement fee, and
upon approval by the Department of the bond furnished by the
applicant, the Department may issue to such applicant a license
which allows the operation of commercial motor vehicles in
Illinois, and decals for each commercial motor vehicle
operating in Illinois. Prior to January 1, 1985, motor fuel use

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tax licenses shall be conspicuously displayed in the cab of
each commercial motor vehicle operating in Illinois. After
January 1, 1986, motor fuel use tax licenses shall be carried
in the cab of each commercial motor vehicle operating in
Illinois.
The Department shall, by regulation, provide for the use of
reproductions of original motor fuel use tax licenses in lieu
of issuing multiple original motor fuel use tax licenses to
licensees.
On and after January 1, 1985, external motor fuel tax
decals shall be conspicuously displayed on the passenger side
of each commercial motor vehicle propelled by motor fuel
operating in Illinois, except buses, which may display such
devices on the driver's side of the vehicle. Beginning with the
effective date of this amendatory Act of 1993 or the membership
of the State of Illinois in the International Fuel Tax
Agreement, whichever is later, the decals issued to the
licensee shall be placed on both exterior sides of the cab. In
the case of transporters, manufacturers, dealers, or driveway
operations, the decals need not be permanently affixed but may
be temporarily displayed in a visible manner on the exterior
sides of the cab. Failure to display the decals in the required
locations may subject the vehicle operator to the purchase of a
trip permit and a citation. Such motor fuel tax decals shall be
issued by the Department and remain valid for a period of 2
calendar years, beginning January 1, 1985. The decals shall

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expire at the end of the regular 2 year issuance period, with
new decals required to be displayed at that time. Beginning
January 1, 1993, the motor fuel decals shall be issued by the
Department and remain valid for a period of one calendar year.
The decals shall expire at the end of the regular one year
issuance period, with new decals required to be displayed at
that time. Decals shall be no larger than 3 inches by 3 inches.
Prior to January 1, 1993, a fee of $7.50 shall be charged by
the Department for each decal issued prior to and during the 2
calendar years such decal is valid. Beginning January 1, 1993,
a fee of $3.75 shall be charged by the Department for each
decal issued prior to and during the calendar year such decal
is valid. Beginning January 1, 1994, $3.75 shall be charged for
a set of 2 decals. The Department may also prescribe procedures
for the issuance of replacement decals, with a maximum fee of
$2 for each set of replacement decals issued. The transfer of
decals from one vehicle to another vehicle or from one motor
carrier to another motor carrier is prohibited. The fees paid
for the decals issued under this Section shall be deposited in
the Motor Fuel Tax Fund, and may be appropriated to the
Department for administration of this Section and enforcement
of the tax imposed by Section 13a of this Act.
To avoid duplicate reporting of mileage and payment of any
tax arising therefrom under Section 13a.3 of this Act, the
Department shall, by regulation, provide for the allocation
between lessors and lessees of the same commercial motor

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vehicle or vehicles of the responsibility as a motor carrier
for the reporting of mileage and the liability for tax arising
under Section 13a.3 of this Act, and for registration,
furnishing of bond, carrying of motor fuel use tax licenses,
and display of decals under this Section, and for all other
duties imposed upon motor carriers by this Act.
(Source: P.A. 94-1074, eff. 12-26-06.)
(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 such commercial
motor vehicle for a single trip into the State of Illinois,
through the State of Illinois, or from a point on the border of
this State to a point within and return to the border may be
issued by the Department or its agents after proper
application. The fee for each single trip permit shall be $40
$20 and such single trip permit shall be valid for a period of
96 72 hours. This fee shall be in lieu of the tax required by
Section 13a of this Act, all reports required by Section 13a.3
of this Act, and the registration, decal display and furnishing
of bond required by Section 13a.4 of this Act. Notwithstanding
any other provision of this Section to the contrary, however,
the Director of Revenue or his designee may, upon determining
that a disaster exists in Illinois or in any other state,

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temporarily waive the permit provisions of this Section for
commercial motor vehicles that travel into the State of
Illinois, through Illinois, or return to Illinois from a point
outside Illinois, for the purpose of assisting in disaster
relief efforts. Temporary waiver of the permit provisions of
this Section shall not exceed a period of 30 days from the date
the Director waives the permit provisions of this Section. For
purposes of this Section, a disaster includes flood, tornado,
hurricane, fire, earthquake, or any other disaster that causes
or threatens loss of life or destruction or damage to property
of such a magnitude as to endanger the public health, safety,
and welfare. The permit provisions of this Section shall be
temporarily waived only if the operator of the commercial motor
vehicle can provide proof by manifest that the commercial motor
vehicle is traveling through Illinois or returning to Illinois
from a point outside Illinois for purposes of assisting in
disaster relief efforts. Rules or regulations promulgated by
the Department under this Section shall provide for reasonable
and proper limitations and restrictions governing application
for and issuance and use of, single trip permits, so as to
preclude evasion of the license requirement in Section 13a.4.
(Source: P.A. 94-1074, eff. 12-26-06.)
(35 ILCS 505/15) (from Ch. 120, par. 431)
Sec. 15. 1. Any person who knowingly acts as a distributor
of motor fuel or supplier of special fuel, or receiver of fuel

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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, or Section 5a of this Act, or who
knowingly fails or refuses to make payment to the Department as
provided either in Section 2b, Section 6, Section 6a, or
Section 7 of this Act, shall be guilty of a Class 3 felony.
Each day any person knowingly acts as a distributor of motor
fuel, supplier of special fuel, or receiver of fuel without
having a license so to do or after such a license has been
revoked, constitutes a separate offense.
2. Any person who acts as a motor carrier without having a
valid motor fuel use tax license, issued by the Department or
by a member jurisdiction under the provisions of the
International Fuel Tax Agreement, or a valid single trip permit
is guilty of a Class A misdemeanor for a first offense and is
guilty of a Class 4 felony for each subsequent offense. Any
person (i) who fails or refuses to make payment to the
Department as provided in Section 13a.1 of this Act or in the
International Fuel Tax Agreement referenced in Section 14a, or
(ii) who fails or refuses to make the quarterly return as
provided in Section 13a.3 is guilty of a Class 4 felony; and
for each subsequent offense, such person is guilty of a Class 3
felony.
3. In case such person acting as a distributor, receiver,
supplier, or motor carrier is a corporation, then the officer
or officers, agent or agents, employee or employees, of such

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corporation responsible for any act of such corporation, or
failure of such corporation to act, which acts or failure to
act constitutes a violation of any of the provisions of this
Act as enumerated in paragraphs 1 and 2 of this Section, shall
be punished by such fine or imprisonment, or by both such fine
and imprisonment as provided in those paragraphs.
3.5. Any person who knowingly enters false information on
any supporting documentation required to be kept by Section 6
or 6a of this Act is guilty of a Class 3 felony.
3.7. Any person who knowingly attempts in any manner to
evade or defeat any tax imposed by this Act or the payment of
any tax imposed by this Act is guilty of a Class 2 felony.
4. Any person who refuses, upon demand, to submit for
inspection, books and records, or who fails or refuses to keep
books and records in violation of Section 12 of this Act, or
any distributor, receiver, or supplier who violates any
reasonable rule or regulation adopted by the Department for the
enforcement of this Act is guilty of a Class A misdemeanor. Any
person who acts as a blender in violation of Section 3 of this
Act or who having transported reportable motor fuel within
Section 7b of this Act fails to make the return required by
that Section, is guilty of a Class 4 felony.
5. Any person licensed under Section 13a.4, 13a.5, or the
International Fuel Tax Agreement who: (a) fails or refuses to
keep records and books, as provided in Section 13a.2 or as
required by the terms of the International Fuel Tax Agreement,

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(b) refuses upon demand by the Department to submit for
inspection and examination the records required by Section
13a.2 of this Act or by the terms of the International Fuel Tax
Agreement, or (c) violates any reasonable rule or regulation
adopted by the Department for the enforcement of this Act, is
guilty of a Class A misdemeanor.
6. Any person who makes any false return or report to the
Department as to any material fact required by Sections 2b, 5,
5a, 7, 13, or 13a.3 of this Act or by the International Fuel
Tax Agreement is guilty of a Class 2 felony.
7. A prosecution for any violation of this Section may be
commenced anytime within 5 years of the commission of that
violation. A prosecution for tax evasion as set forth in
paragraph 3.7 of this Section may be prosecuted any time within
5 years of the commission of the last act in furtherance of
evasion. The running of the period of limitations under this
Section shall be suspended while any proceeding or appeal from
any proceeding relating to the quashing or enforcement of any
grand jury or administrative subpoena issued in connection with
an investigation of the violation of any provision of this Act
is pending.
8. Any person who provides false documentation required by
any Section of this Act is guilty of a Class 4 felony.
9. Any person filing a fraudulent application or order form
under any provision of this Act is guilty of a Class A
misdemeanor. For each subsequent offense, the person is guilty

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of a Class 4 felony.
10. Any person who acts as a motor carrier and who fails to
carry a manifest as provided in Section 5.5 is guilty of a
Class A misdemeanor. For each subsequent offense, the person is
guilty of a Class 4 felony.
11. Any person who knowingly sells or attempts to sell dyed
diesel fuel for highway use or for use by recreational-type
watercraft on the waters of this State is guilty of a Class 4
felony. For each subsequent offense, the person is guilty of a
Class 2 felony.
12. Any person who knowingly possesses dyed diesel fuel for
highway use or for use by recreational-type watercraft on the
waters of this State is guilty of a Class A misdemeanor. For
each subsequent offense, the person is guilty of a Class 4
felony.
13. Any person who sells or transports dyed diesel fuel
without the notice required by Section 4e shall pay the
following penalty:
First occurrence...................................$ 500
Second and each occurrence thereafter.............$1,000
14. Any person who owns, operates, or controls any
container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f shall pay the following penalty:
First occurrence...................................$ 500
Second and each occurrence thereafter.............$1,000

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15. If a motor vehicle required to be registered for
highway purposes is found to have dyed diesel fuel within the
ordinary fuel tanks attached to the motor vehicle or if a
recreational-type watercraft on the waters of this State is
found to have dyed diesel fuel within the ordinary fuel tanks
attached to the watercraft, the operator shall pay the
following penalty:
First occurrence...........................$1,000 $2,500
Second and each occurrence thereafter.............$5,000
16. Any licensed motor fuel distributor or licensed
supplier who sells or attempts to sell dyed diesel fuel for
highway use or for use by recreational-type watercraft on the
waters of this State shall pay the following penalty:
First occurrence..........................$1,000 $ 5,000
Second and each occurrence thereafter.....$5,000 $10,000
17. Any person who knowingly sells or distributes dyed
diesel fuel without the notice required by Section 4e is guilty
of a petty offense. For each subsequent offense, the person is
guilty of a Class A misdemeanor.
18. Any person who knowingly owns, operates, or controls
any container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f is guilty of a petty offense. For each subsequent
offense the person is guilty of a Class A misdemeanor.
For purposes of this Section, dyed diesel fuel means any
dyed diesel fuel whether or not dyed pursuant to Section 4d of

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this Law.
Any person aggrieved by any action of the Department under
item 13, 14, 15, or 16 of this Section may protest the action
by making a written request for a hearing within 60 days of the
original action. If the hearing is not requested in writing
within 60 days, the original action is final.
All penalties received under items 13, 14, 15, and 16 of
this Section shall be deposited into the Tax Compliance and
Administration Fund.
(Source: P.A. 94-1074, eff. 12-26-06.)
(35 ILCS 505/17a new)
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 the electronic filing of
returns, applications or other forms required by this Act.
Section 10. The Environmental Impact Fee Law is amended by
changing Section 325 as follows:
(415 ILCS 125/325)
(Section scheduled to be repealed on January 1, 2025)
Sec. 325. Incorporation of other Acts. The provisions of
Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,

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6c, 8, 9, 10 and 12 (except to the extent to which the minimum
notice requirement for hearings conflicts with that provided
for in Section 16 of the Motor Fuel Tax Law), of the Retailers'
Occupation Tax Act that are not inconsistent with this Act, and
Section 3-7 of the Uniform Penalty and Interest Act shall apply
as far as practicable, to the subject matter of this Law to the
same extent as if those provisions were included in this Law.
In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17,
17a, and 18 of the Motor Fuel Tax Law shall apply as far as
practicable, to the subject matter of this Law to the same
extent as if those provisions were included in this Law.
References to "taxes" in these incorporated Sections shall
be construed to apply to the administration, payment, and
remittance of all fees under this Law.
(Source: P.A. 95-264, eff. 8-17-07.)
Section 99. Effective date. This Act takes effect upon
becoming law.