{"data":{"id":"us-il/35-ilcs-173-5-20","jurisdiction":"us-il","citation":"35 ILCS 173/5-20","heading":"","body":"Self-assessing purchaser registration; certificate of registration. Any purchaser who does not elect the alternate tax rate to be paid to a delivering supplier shall register with the Department as a self-assessing purchaser and pay the tax imposed by Section 5-10 of this Law directly to the Department at the self-assessing purchaser rate.\nA purchaser registering as a self-assessing purchaser may not revoke such registration for at least one year thereafter. Application for a certificate of registration as a self-assessing purchaser shall be made to the Department upon forms furnished by the Department and shall contain any reasonable information that the Department may require. The self-assessing purchaser shall be required to disclose the name of the delivering supplier or suppliers who are delivering the gas upon which the self-assessing purchaser will be paying tax directly to the Department.\nUpon receipt of the application for a certificate of registration in proper form, the Department shall issue to the applicant a certificate of registration as a self-assessing purchaser. The applicant shall provide a copy of the certificate of registration as a self-assessing purchaser to the applicant's delivering supplier or suppliers.","path":["CHAPTER 35 REVENUE","Gas Use Tax Law."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=2455\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"22cb145604bf1c0152151ce5c6393de23ee06eb902a8ac54e9d5ddb236dbb213","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-173-5-15","next":"us-il/35-ilcs-173-5-25"},"notice":"GroundRules: Original legal text. Not legal advice."}