PART500. MOTOR FUEL TAX  


SUBPART A. DEFINITIONS
§ 500.100. Definitions
§ 500.101. Definition of Receiver [Repealed]
§ 500.102. Definition of Loss [Repealed]
§ 500.103. Basis and Rate of Tax Payable by Receivers [RECODIFIED]
§ 500.105. Monthly Returns [RECODIFIED]
§ 500.110. Report of Loss of Motor Fuel [RECODIFIED]
§ 500.115. Daily Gallonage Record [RECODIFIED]
§ 500.120. Licenses Are Not Transferable [RECODIFIED]
§ 500.125. Changes of Corporate Officers [RECODIFIED]
§ 500.130. Blenders' Permits Are Not Transferable [RECODIFIED]
§ 500.135. Vehicles of Distributors Transporting Petroleum Products [RECODIFIED]
§ 500.140. Other Vehicles [RECODIFIED]
§ 500.145. Cost of Collection – Determination [RECODIFIED]
§ 500.150. Cost of Collection – Books and Records [Repealed]
§ 500.155. Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by Receivers [RECODIFIED]
§ 500.160. Claims for Refund – Original Invoices [RECODIFIED]
§ 500.165. Definition of Loss [RECODIFIED]
§ 500.170. Sales of Special Fuel – Variation in Usage [RECODIFIED]
§ 500.175. Special Motor Fuel Permits and Decals [RECODIFIED]
§ 500.180. Estimated Claims Not Acceptable [RECODIFIED]
§ 500.185. Claimants Owning Motor Vehicles [RECODIFIED]
§ 500.190. Detailed Answers [RECODIFIED]
§ 500.195. Revocation of License, Etc. – Notice – Hearing [RECODIFIED]
SUBPART B. MOTOR FUEL TAX
§ 500.200. Basis and Rate of the Motor Fuel Tax
§ 500.201. Licensure
§ 500.202. Basis and Rate of Tax Payable by Receivers
§ 500.203. Monthly Returns
§ 500.204. Report of Loss of Motor Fuel
§ 500.205. Daily Gallonage Record
§ 500.206. Special Fuel Sold or Used for Non-Highway Purposes
§ 500.210. Documentation of Tax-free Sales of Motor Fuel Made by Licensed Distributors and Suppliers
§ 500.215. Documentation of Tax-free Sales of Fuel Made by Licensed Receivers
§ 500.220. Vehicles of Distributors Transporting Petroleum Products [Repealed]
§ 500.225. Other Vehicles [Repealed]
§ 500.230. Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by Receivers
§ 500.235. Claims for Refund of Taxes and Motor Fuel Use Tax Decal Fees – Invoices
§ 500.240. Sales of Special Fuel – Variation in Usage [Repealed]
§ 500.245. Estimated Claims
§ 500.250. Claimants Owning Motor Vehicles [Repealed]
§ 500.255. Detailed Answers
§ 500.260. Revocation of License, Etc. – Notice – Hearing
§ 500.265. Distributors' and Suppliers' Claims for Credit or Refund
§ 500.270. Receivers' Claims for Credit
§ 500.275. Procedure When Tax-Paid Motor Fuel is Returned to Licensee for Credit
§ 500.280. Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation Systems
§ 500.285. Sales of Motor Fuel to Certain Privately-Owned Public Utilities Owning and Operating Transportation Systems in Metropolitan Areas
§ 500.290. When Purchaser's License Number With Department on Invoices Covering Sales of Special Fuel is Required [Repealed]
§ 500.295. Cost of Collection – Determination [Repealed]
§ 500.297. Protest Procedures for Certain Penalties
§ 500.298. Civil Penalties for Dyed Diesel Fuel Violations
SUBPART C. MOTOR FUEL USE TAX
§ 500.300. Licensure – Temporary Waiver upon Determination of Disaster
§ 500.301. Special Motor Fuel Permits and Decals [Repealed]
§ 500.302. Motor Carrier's Quarterly Report [Repealed]
§ 500.305. Licenses and Decals
§ 500.310. Display of License and Decals
§ 500.315. Renewal of Decals and Licenses
§ 500.320. Single Trip Permits
§ 500.325. Licensure of Lessors and Lessees
§ 500.330. Cancellation of License
§ 500.335. Quarterly Payment and Reporting
§ 500.340. Credits and Refunds
§ 500.345. Records Requirements
§ 500.350. Revocation
§ 500.355. IFTA Protest Procedures
§ 500.360. Audits
SUBPART D. TIMELY MAILING TREATED AS TIMELY FILING AND PAYING
§ 500.400. General Information
§ 500.405. Due Date That Falls on Saturday, Sunday or a Holiday
SUBPART E. GENERAL REQUIREMENTS APPLICABLE TO ALL LICENSES AND PERMITS ISSUED UNDER THE MOTOR FUEL TAX LAW
§ 500.500. Licenses and Permits Are Not Transferable
§ 500.501. Blenders' Permits Are Not Transferable [Repealed]
§ 500.505. Changes of Corporate Officers
SUBPART F. INCORPORATION BY REFERENCE OF RETAILERS' OCCUPATION TAX
§ 500.600. Incorporation of the Retailers' Occupation Tax Regulations by Reference
SOURCE: Adopted July 3, 1931; amended at 2 Ill. Reg. 1, p. 97, effective December 31, 1978; amended at 3 Ill. Reg. 13, p. 98, effective March 25, 1979; amended at 4 Ill. Reg. 28, p. 568, effective June 1, 1980; codified at 8 Ill. Reg. 8612; amended at 10 Ill. Reg. 4540, effective February 28, 1986; amended at 11 Ill. Reg. 10295, effective May 18, 1987; emergency amendment at 13 Ill. Reg. 13271, effective August 7, 1989, for a maximum of 150 days; emergency expired January 4, 1990; amended at 14 Ill. Reg. 6826, effective April 19, 1990; amended at 15 Ill. Reg. 6305, effective April 16, 1991; amended at 15 Ill. Reg. 13538, effective August 30, 1991; recodified at 18 Ill. Reg. 4451; amended at 19 Ill. Reg. 3008, effective February 28, 1995; amended at 19 Ill. Reg. 17195, effective December 18, 1995; amended at 20 Ill. Reg. 10168, effective July 16, 1996; amended at 22 Ill. Reg. 2253, effective January 9, 1998; amended at 22 Ill. Reg. 14917, effective August 3, 1998; amended at 22 Ill. Reg. 16322, effective August 25, 1998; amended at 22 Ill. Reg. 20299, effective December 1, 1998; emergency amendment at 24 Ill. Reg. 880, effective January 1, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 6918, effective April 21, 2000; amended at 24 Ill. Reg. 17826, effective November 28, 2000; amended at 26 Ill. Reg. 9912, effective June 24, 2002; amended at 27 Ill. Reg. 7870, effective April 21, 2003; emergency amendment at 27 Ill. Reg. 10547, effective July 1, 2003, for a maximum of 150 days; emergency expired November 27, 2003; amended at 28 Ill. Reg. 3921, effective February 13, 2004; amended at 32 Ill. Reg. 7134, effective April 21, 2008; amended at 36 Ill. Reg. 6677, effective April 12, 2012; amended at 38 Ill. Reg. 18586, effective August 21, 2014; amended at 39 Ill. Reg. 14728, effective October 23, 2015; amended at 44 Ill. Reg. 3282, effective February 10, 2020.

Notation

AUTHORITY: Implementing the Motor Fuel Tax Law [35 ILCS 505] and authorized by Section 2505-20 of the Civil Administrative Code of Illinois [20 ILCS 2505].