Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.203 - Monthly Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) Distributor,
				supplier and receiver monthly returns. Monthly Motor Fuel Tax returns of
				licensed distributors and suppliers must be compiled correctly on forms
				furnished by the Department and must be filed, accompanied by a remittance for
				the correct amount of tax due, by the 20th day of
				the month following the month for which the return is made. Receipt schedules
				showing monthly receipts of motor fuel must always accompany the monthly
				return, as well as all other applicable schedules. Receivers subject to the tax
				imposed by Section 2a of the Law must file returns by the
				20th of each calendar month for fuel purchased,
				acquired or received and sold, distributed or used during the preceding
				calendar month. On and after January 1, 2016, original returns and payment of
				tax shall be made electronically in accordance with rules established at 86
				Ill. Adm. Code 750 and 760. Amended returns, however, are required to be filed
				electronically only for those periods, as provided in this subsection, for
				which original returns are electronically required. All other amended returns
				must be filed on a paper return.
b)
If a distributor's only activities with respect to motor fuel are
				either
production of alcohol in quantities of less than 10,000
				proof gallons per year or
blending alcohol in quantities of
				less than 10,000 proof gallons per year
that the
distributor
				has produced
,
the distributor shall file returns on an annual
				basis with the return for a given year being due by January 20 of the following
				year.
Original returns and payment of tax made under this subsection
				(b) may be made electronically beginning January 1, 2016. Amended returns,
				however, may only be filed electronically for those periods, as provided in
				this subsection, for which original returns may be filed electronically. All
				other amended returns must be filed on a paper return. When
the
				distributor has not established one calendar year's record of production,
				annual production will be projected on the basis of actual production and
				estimates submitted by the distributor.
(Section 5 of the
				Law)
c) Reporting and payment
				requirements for persons who produce biodiesel fuel or biodiesel blends for
				self-use.
1)
Beginning July 1, 2007,
				notwithstanding any other reporting provisions of the Law, if a private
				biodiesel fuel producer's total gallonage that is taxable under Sections 2 and
				2a of the Law and Section 310 of the Environmental Impact Fee Law is less than
				5,000 gallons per year, then he or she must file returns and make payment of
				the tax imposed by Sections 2 and 2a of the Law and the fee imposed under
				Section 310 of the Environmental Impact Fee Law on an annual basis. The returns
				and payment of tax for a given year are due by January 20 of the following
				year.
Original returns and payment of tax made under this subsection
				(c)(1) may be made electronically beginning January 1, 2016. Amended returns,
				however, may only be filed electronically for those periods, as provided in
				subsection (c)(1), for which original returns may be filed electronically. All
				other amended returns must be filed on a paper return.
2)
If a private biodiesel fuel
				producer's total gallonage that is taxable under Sections 2 and 2a of the Law
				and Section 310 of the Environmental Impact Fee Law is 5,000 or more gallons
				per year, then he or she must file returns and make payment of the tax imposed
				by Sections 2 and 2a of the Law and Section 310 of the Environmental Impact Fee
				Law on a monthly basis. The returns and payment of tax are due between the 1st
				and 20th days of each calendar month for the preceding calendar month.
Original returns and payment of tax made under this subsection (c)(2) shall be
				made electronically beginning January 1, 2016. Amended returns, however, are
				required to be filed electronically for only those periods, as provided in this
				subsection (c)(2), for which original returns are electronically required. All
				other amended returns must be filed on a paper return. However, upon petition
				by a taxpayer, the Department may waive the electronic filing and payment
				requirement if the taxpayer demonstrates that it does not have the ability to
				file electronically.
3)
Except for persons required to be licensed under Section
				13a
.
4 of the Law, a person who is subject to the provisions of
				this subsection (c) is exempt from all bonding and licensure requirements
				otherwise imposed by the Law. Each person who is subject to the provisions of
				this Section must keep records as required by Section 12 of the
				Law.
4) For purposes of
				this subsection (c):
"Biodiesel blend" has the meaning set forth under
				  Section 3-42 of the Use Tax Act
[35 ILCS
				  105/3-42 ].
"Biodiesel fuel" has the meaning set forth under
				  Section 3-41 of the Use Tax Act
[35 ILCS
				  105/3-41 ].
"Biomass materials" has the meaning set forth under
				  Section 3-43 of the Use Tax Act
[35 ILCS
				  105/3-43 ].
"Private biodiesel fuel producer" means a person
				  whose only activities with respect to motor fuel are:
the conversion of any biomass materials into
				  biodiesel fuel that is produced exclusively for personal use and not for sale;
				  or
the blending of biodiesel fuel, resulting in
				  biodiesel blends that is produced exclusively for personal use and not for
				  sale
(Section 2d of the Law).