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

Sec. 5-35.     Return and payment of tax by delivering supplier.     Each  delivering supplier  who is required under Section 5-15  to collect  the tax imposed by this Law shall make a return to the Department on or before  the 15th  day of each month for the preceding calendar month stating the following:(1) His or her name.(2) The address of his or her principal place of     business and the address of the principal place of business (if that is a different address) from which he or she engages in the business of delivering gas to persons for use or consumption and not for resale.(3) The total number of therms of gas delivered to     purchasers during the preceding calendar month and upon the basis of which the tax is imposed.(4) Amount of tax computed upon item 3.(5) Such other reasonable information as the     Department may require.In making such return the person engaged in the business of  delivering gas to persons for use or consumption and not for resale may use any  reasonable method to derive  reportable  "therms" from his or her billing and payment records.If the average monthly liability to the Department of the delivering supplier  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 to the Department of the delivering supplier  does not exceed  $20, the  Department may authorize his or her returns to be filed on an 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 delivering supplier may  file his or her return, in the case of any delivering supplier who ceases to  engage in  a  kind of  business that makes him or her responsible for filing returns under this Law,  such  delivering supplier shall file a final return under this Law with the  Department not more  than one  month after discontinuing such business.Each delivering supplier  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 such person's  return for that  month. Any outstanding credit, approved by the Department, arising from such  person'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 person'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 delivering supplier  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.)