Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.300 - Licensure - Temporary Waiver upon Determination of Disaster

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as
				provided in Section
				500.320 or as otherwise
				provided in subsection (f) of this Section, no motor carrier shall operate
				commercial motor vehicles, as defined in Section
				500.100, in
				Illinois without first securing a motor fuel use tax license and decals issued
				by the Department under the IFTA program or by any member
				jurisdiction.
b) Illinois IFTA
				credentials may be obtained from the Department by Illinois based carriers who
				operate one or more commercial motor vehicles in at least one other IFTA-member
				jurisdiction. Illinois based carriers are those carriers whose operational
				control and records for their vehicles are maintained or can be made available
				in Illinois and whose commercial motor vehicles accrue miles in Illinois.
				Carriers who are based in a non-IFTA jurisdiction will not be issued IFTA
				credentials by the Department, unless issuance is granted for fleet
				consolidation purposes. An Illinois carrier registered under the IFTA must
				consolidate all vehicles in its fleet. Fleet consolidation must include
				commercial motor vehicles based in other IFTA jurisdictions and non-IFTA
				jurisdictions and may include motor vehicles that travel exclusively
				intrastate, regardless of jurisdiction.
c) Motor carriers operating commercial motor
				vehicles that are based in a jurisdiction that has not joined IFTA, and who
				wish to operate in Illinois, must obtain single trip permits before operating
				in Illinois.
d) Motor vehicles
				operated by the State of Illinois or the United States government, recreational
				vehicles and school buses (with school bus license plates) are not required to
				register as provided in subsection (a). However, if these carriers will travel
				in other jurisdictions, they may wish to obtain a motor fuel use tax license
				and decals under the provisions of the International Fuel Tax Agreement. This
				will allow the carrier, when in an IFTA jurisdiction that does not consider it
				exempt, to avoid receiving citations or being required to obtain the proper
				credentials (e.g., single trip permits). If the carrier is travelling in a
				non-IFTA jurisdiction and is not considered to be exempt from fuel tax
				reporting requirements, it must purchase single trip permits or otherwise
				obtain the proper motor fuel use tax credentials required by the laws of that
				particular jurisdiction.
e) In
				order to establish and maintain the concept of one license and administrative
				base jurisdiction for each licensee, the Department shall issue only one
				license to each person.
f) The
				Director of the Department of Revenue, or his or her designee, may, upon
				determining that a disaster exists in Illinois or in any other state,
				temporarily waive the licensing requirements of this Section for commercial
				motor vehicles that travel through Illinois for the purpose of assisting in
				disaster relief efforts. Temporary waiver of the licensing requirements imposed
				in this Section shall not exceed a period of 30 days from the date the Director
				temporarily waives the licensing requirements of this Section. For purposes of
				this Section, a disaster includes flood, tornado, hurricane, fire, earthquake,
				or any other disaster that causes or threatens loss of life or destruction or
				damage to property of such a magnitude as to endanger the public health, safety
				and welfare. The licensing requirements of this Section shall be temporarily
				waived only if the operator of the commercial motor vehicle can provide proof
				by manifest that the commercial motor vehicle is traveling through Illinois or
				returning to Illinois from a point outside Illinois for purposes of assisting
				in disaster relief efforts. (Section 13a.4 of the Law)