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- 35 ILCS 505/1.3
- 35 ILCS 505/1.4
- 35 ILCS 505/1.5
- 35 ILCS 505/1.6
- 35 ILCS 505/1.7
- 35 ILCS 505/1.8
- 35 ILCS 505/1.8A · Diesel gallon equivalent.
- 35 ILCS 505/1.8B · Gasoline gallon equivalent.
- 35 ILCS 505/1.9
- 35 ILCS 505/1.10
- 35 ILCS 505/1.11
- 35 ILCS 505/1.12
- 35 ILCS 505/1.13
- 35 ILCS 505/1.13A
- 35 ILCS 505/1.13B
- 35 ILCS 505/1.13C · Liquefied natural gas.
- 35 ILCS 505/1.14
- 35 ILCS 505/1.15
- 35 ILCS 505/1.16
- 35 ILCS 505/1.17
- 35 ILCS 505/1.18 · "Proof gallon" means one gallon of 100 proof alcohol.
- 35 ILCS 505/1.19
- 35 ILCS 505/1.20 · Receiver.
- 35 ILCS 505/1.21
- 35 ILCS 505/1.22
- 35 ILCS 505/1.23
- 35 ILCS 505/1.24
- 35 ILCS 505/1.25
- 35 ILCS 505/1.26
- 35 ILCS 505/1.27
- 35 ILCS 505/1.28
- 35 ILCS 505/1.29
- 35 ILCS 505/2 · 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.
- 35 ILCS 505/2a · Except as hereinafter provided, on and after January 1, 1990 and before January 1, 2030, a tax of three-tenths of a cent per gallon is imposed upon the privilege of being a receiver in this State of fuel for sale or use. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
- 35 ILCS 505/2b · Receiver's monthly return.
- 35 ILCS 505/2c · Sunset of exemptions, credits, and deductions.
- 35 ILCS 505/2d · Reporting and payment requirements for persons who produce biodiesel fuel or biodiesel blends for self-use.
- 35 ILCS 505/3 · Application for distributor's license.
- 35 ILCS 505/3a
- 35 ILCS 505/3a-1
- 35 ILCS 505/3b
- 35 ILCS 505/3c
- 35 ILCS 505/3d · Right to blend.
- 35 ILCS 505/4c
- 35 ILCS 505/4d
- 35 ILCS 505/4e
- 35 ILCS 505/4f
- 35 ILCS 505/5 · Distributor's monthly return.
- 35 ILCS 505/5a
- 35 ILCS 505/5b
- 35 ILCS 505/5.5
- 35 ILCS 505/6 · Collection of tax; distributors.
- 35 ILCS 505/6a
- 35 ILCS 505/7 · Any person who is not licensed as a receiver or distributor and who purchases fuel or motor fuel as to which there has been no charge made to him of the tax imposed by Section 2 or 2a, or both, shall make payment of the tax imposed by Section 2a of this Act and if the same be thereafter used in the operation of a motor vehicle upon the public highways, make payment of the motor fuel tax computed at the rate prescribed in Section 2 of this Act on the amount so used, such payment to be made to the Department not later than the 20th day of the month succeeding the month in which the motor fuel was so used.
- 35 ILCS 505/7b
- 35 ILCS 505/8 · Distribution of proceeds of tax.
- 35 ILCS 505/8a · Deposit of proceeds.
- 35 ILCS 505/8b · Transportation Renewal Fund; creation; distribution of proceeds.
- 35 ILCS 505/11.5 · In the event that liability upon the bond filed by a distributor or receiver with the Department shall be discharged or reduced, whether by judgment rendered, payment made or otherwise, or if in the opinion of the Department the bond of any distributor or receiver theretofore given shall become unsatisfactory, then the distributor or receiver shall forthwith, upon the written demand of the Department, file a new bond in the same manner and form and in an amount and with sureties satisfactory to the Department, failing which the Department shall forthwith revoke the license of the distributor or receiver.
- 35 ILCS 505/12
- 35 ILCS 505/12a · (a) Any duly authorized agent or employee of the Department shall have authority to enter in or upon the premises of any manufacturer, vendor, dealer, retailer, distributor, receiver, or user of motor fuel or special fuels during the regular business hours in order to examine books, records, invoices, storage tanks, and any other applicable equipment pertaining to motor fuel, aviation fuels, home heating oils, kerosene, or special fuels, to determine whether or not the taxes imposed by this Act have been paid.
- 35 ILCS 505/13 · Refund of tax paid.
- 35 ILCS 505/13a
- 35 ILCS 505/13a.1
- 35 ILCS 505/13a.2
- 35 ILCS 505/13a.3
- 35 ILCS 505/13a.4
- 35 ILCS 505/13a.5
- 35 ILCS 505/13a.6
- 35 ILCS 505/13a.7
- 35 ILCS 505/13a.8
- 35 ILCS 505/14
- 35 ILCS 505/14a · The Department of Revenue may enter into reciprocal agreements with the appropriate officials of any other state under which the Department may waive all or any part of the requirements imposed by the laws of this State upon those who use or consume motor fuel in Illinois upon which a tax has been paid to such other state, provided that the officials of such other state grant equivalent privileges with respect to motor fuel used in such other state but upon which the tax has been paid to Illinois.
- 35 ILCS 505/15 · 1. Any person who knowingly acts as a distributor of motor fuel, or receiver of fuel without having a license so to do, or who knowingly fails or refuses to file a return with the Department as provided in Section 2b, Section 5, 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 or receiver of fuel without having a license so to do or after such a license has been revoked, constitutes a separate offense.
- 35 ILCS 505/15.1
- 35 ILCS 505/16 · The Department may, after 5 days' notice, revoke the distributor's or receiver's license or permit of any person (1) who does not operate as a distributor or receiver (a) under Sections 1.2 or 1.20, (2) who violates any provision of this Act or any rule or regulation promulgated by the Department under Section 14 of this Act, or (3) who refuses to allow any inspection or test authorized by this Law.
- 35 ILCS 505/17
- 35 ILCS 505/17a · Forms; electronic filing.
- 35 ILCS 505/18
- 35 ILCS 505/19
- 35 ILCS 505/20
- 35 ILCS 505/21
- 35 ILCS 510/1
- 35 ILCS 510/2
- 35 ILCS 510/2a · Sunset of exemptions, credits, and deductions.
- 35 ILCS 510/3
- 35 ILCS 510/4
- 35 ILCS 510/4a
- 35 ILCS 510/4b
- 35 ILCS 510/5
- 35 ILCS 510/6
- 35 ILCS 510/7
- 35 ILCS 510/8
- 35 ILCS 510/9
- 35 ILCS 510/10
- 35 ILCS 510/11
- 35 ILCS 510/12
- 35 ILCS 510/13
- 35 ILCS 510/14
- 35 ILCS 510/15