35 ILCS 173/5-25
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 173/ - Gas Use Tax Law.|Article 5 - Gas Use Tax Law

Sec. 5-25.     Self-assessing purchaser; direct return and payment of tax.     Except for  purchasers who  have chosen the alternate tax rate to be paid to a delivering supplier  maintaining a place  of business in this State,  the tax imposed in Section 5-10 of  this  Law  shall be  paid to the  Department directly by each self-assessing purchaser who is subject to the tax  imposed by  this  Law. Each self-assessing purchaser shall, on or before the 15th day of each  month, make a  return to the  Department for the preceding calendar month, stating the following:(1) His or her name and principal address.(2) The total number of therms used by him or her     during the preceding calendar month and upon the basis of which the tax is imposed.(3) The purchase price of gas used by him or her     during the preceding calendar month and upon the basis of which the tax is imposed.(4) Amount of tax (computed upon items 2 and 3).(5) Such other reasonable information as the     Department may require.In making such return, the self-assessing purchaser may use any reasonable  method to  derive  reportable "therms" and "purchase price" from his or her billing and payment  records.If the average monthly liability of the self-assessing purchaser to the  Department does  not  exceed $100, the Department may authorize his or her returns to be filed on a  quarter-annual basis, with the return for January, February, and March of a  given year  being due  by April 30 of such year; with the return for April, May, and June of a given  year being  due by July 31 of such year; with the return for July, August, and September of  a given  year being due by October 31 of such year; and with the return for October,  November,  and December of a given year being due by January 31 of the following year.If the average monthly liability of the self-assessing purchaser to the  Department does  not  exceed $20, the Department may authorize his or her returns to be filed on a  annual basis,  with the return for a given year being due by January 31 of the following year.Such quarter-annual and annual returns, as to form and substance, shall  be subject  to the same requirements as monthly returns.Notwithstanding any other provision in this Law concerning the time  within which  a self-assessing purchaser may file his or her return, in the case of any such  self-assessing purchaser who  ceases to  engage in a kind of business which makes him or her responsible for filing  returns under  this Law, such person shall file a final return under this Law with the  Department not more  than one month after discontinuing such business.Each self-assessing purchaser whose average monthly liability to the  Department under  this Law  was $10,000 or more during the preceding calendar year, excluding the month of  highest  liability and the month of lowest liability in such calendar year, and who is  not operated  by a unit of local government, shall make estimated payments to the Department  on or  before the 7th, 15th, 22nd, and last day of the month during which tax  liability  to the  Department is incurred in an amount not less than the lower of either 22.5% of  such  person's actual tax liability for the month or 25% of such person's actual tax  liability for the  same calendar month of the preceding year. The amount of such quarter-monthly  payments shall be credited against the final tax liability of the  self-assessing purchaser's  return for that  month. Any outstanding credit, approved by the Department, arising from the  self-assessing purchaser's  overpayment of his or her final tax liability for any month may be applied to  reduce the  amount of any subsequent quarter-monthly payment or credited against the final  tax  liability of such self-assessing purchaser's return for any subsequent month.  If any  quarter-monthly  payment is not paid at the time or in the amount required by this Section, such  person  shall be liable for penalty and interest on the difference between the minimum  amount  due as a payment and the amount of such payment actually and timely paid,  except  insofar as such person has previously made payments for that month to the  Department in  excess of the minimum payments previously due.The self-assessing purchaser making the return provided for in this Section  shall, at  the time of  making such return, pay to the Department the amount of tax imposed by this  Law.  All  moneys received by the Department under this Law shall be paid into the General  Revenue Fund in the State treasury.    (Source: P.A. 93-31, eff. 10-1-03.)