{"data":{"id":"us-il/35-ilcs-505-1.20","jurisdiction":"us-il","citation":"35 ILCS 505/1.20","heading":"Receiver.","body":"\"Receiver\" means a person who does any of the following:\n(1) produces, refines, blends, compounds or manufactures fuel in this State;\n(2) transports fuel into this State;\n(3) receives fuel transported to him from without the State;\n(4) exports fuel out of this State; or\n(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.","path":["CHAPTER 35 REVENUE","Motor Fuel Tax Law."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=610\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"12b163c8b99bfdb1c2df5e08c1c7aa64d2f503572704d29bb0574ac3d416cd13","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-505-1.19","next":"us-il/35-ilcs-505-1.21"},"notice":"GroundRules: Original legal text. Not legal advice."}