35 ILCS 505/1.20: Receiver.
Where this section sits in the code
- CHAPTER 35 REVENUE
- Motor Fuel Tax Law.
"Receiver" means a person who does any of the following:
(1) produces, refines, blends, compounds or manufactures fuel in this State;
(2) transports fuel into this State;
(3) receives fuel transported to him from without the State;
(4) exports fuel out of this State; or
(5) distributes fuel primarily by tank car or tank truck, or both, and operates an Illinois bulk plant where the person has active fuel bulk storage capacity of not less than 20,000 gallons.
Collected 2026-09-15T04:46:20Z. Source file · JSON