Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART500. MOTOR FUEL TAX |
SUBPARTB. 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 Vehicles of Distributors Transporting Petroleum Products [Repealed] |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 Other Vehicles [Repealed] |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 Sales of Special Fuel – Variation in Usage [Repealed] |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 Claimants Owning Motor Vehicles [Repealed] |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 When Purchaser's License Number With Department on Invoices Covering Sales of Special Fuel is Required [Repealed] |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 Cost of Collection – Determination [Repealed] |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 |