reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.112 - Revocation of Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department has the power,
			 after notice and an opportunity for a hearing, to revoke a certificate of
			 registration, permit, or license issued by the Department if the holder of the
			 certificate of registration, permit, or license fails to file a return, or to
			 pay the tax, fee, penalty, or interest shown in a filed return, or to pay any
			 final assessment of tax, fee, penalty, or interest, as required by the tax or
			 fee Act under which the certificate of registration, permit, or license is
			 required or any other tax or fee Act administered by the Department.
[20
			 ILCS 2505/2505-380(a)]
b) The Department, after notice and hearing,
			 shall revoke the certificate of registration (including all sub-certificates of
			 registration, if any, issued under Section 495.111) of any retailer who
			 violates any of the provisions of the Act or this Part. Before revocation of a
			 certificate of registration, the Department shall, within 90 days after
			 non-compliance and at least 7 days prior to the date of the hearing, give the
			 retailer notice in writing of the charge against the retailer, and on the date
			 designated shall conduct a hearing upon this matter pursuant to procedures
			 outlined in 86 Ill. Adm. Code 200 et seq. The lapse of the 90-day period shall
			 not preclude the Department from conducting revocation proceedings at a later
			 date if necessary.
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.110 - Retailers

Current through Register Vol. 48, No. 28, July 12, 2024
Retailers of telecommunications are persons who engage in the
				business of making sales of telecommunications at retail. This includes
				retailers who operate or provide radio repeater services, paging services,
				facsimile transmission services and party line services. Hotels and other
				traffic aggregators who sell telecommunications to guests or other persons at
				retail are retailers of telecommunications.
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.115 - Interstate

Current through Register Vol. 48, No. 28, July 12, 2024
Interstate telecommunications means all telecommunications that
				either originate or terminate outside the State. This includes
				telecommunications that originate or terminate outside of the United States.
				Consumers paying foreign taxes on telecommunications may take credit for such
				taxes in the same manner as taxes paid to other states.
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.120 - Mobile Operations - Service Address

Current through Register Vol. 48, No. 28, July 12, 2024
When the "service address" is not a defined location,
				as in the case of mobile phones, paging systems, or maritime systems, "service
				address" means the customer's place of primary use as defined in the Mobile
				Telecommunications Sourcing Conformity Act
[ 35 ILCS 638 ]. (Section
				2(n) of the Act)
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.125 - Responsibility for Accounting and Payment of Tax

Current through Register Vol. 48, No. 28, July 12, 2024
If a local exchange carrier acts as an agent of a long distance
				carrier, inter-exchange carrier, alternative operator service, or billing and
				collections contractor and bills local customers for long distance service and
				local service as well as the tax applicable for such services, and remits a
				part of the collections to its principal, the local exchange carrier or
				retailer is liable only for such amounts as it retains, but is required to
				maintain and provide billing data and accounting data to the other party and
				the Department of Revenue. Amounts remitted to principals are their
				responsibility. Long distance carriers, inter-exchange carriers and other
				retailers who retain local exchange carriers, or other agents in Illinois to
				bill and collect gross charges from customers in Illinois, are considered to be
				retailers maintaining a place of business in Illinois and must register with
				the Department and file returns.
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.130 - Credits

Current through Register Vol. 48, No. 28, July 12, 2024
a) Retailers who
			 have paid Telecommunications Excise Tax to a local exchange carrier, or other
			 retailers, on basic line charges or other services, and who have resold those
			 services, may take a direct deduction of such taxes without filing a claim with
			 the Department. Consumers who have paid tax to Illinois and another
			 jurisdiction on a particular call may file a direct claim with the
			 Department.
b)
As to any
			 claim for credit or refund filed with the Department on or after each January 1
			 and July 1, no amounts erroneously paid more than 3 years prior to such January
			 1 and July 1, respectively, shall be credited or refunded, except that if both
			 the Department and the taxpayer have agreed to an extension of time to issue a
			 notice of tax liability under this Act, the claim may be filed at any time
			 prior to the expiration of the period agreed upon.
c) Beginning June 25, 2021,
for any
			 period included in a claim for credit or refund for which the statute of
			 limitations for issuing a notice of tax liability under this Act will expire
			 less than 6 months after the date a taxpayer files the claim for credit or
			 refund, the statute of limitations is automatically extended for 6 months from
			 the date it would have otherwise expired.
[35 ILCS
			 630/10 ].
d) The claim must be accompanied by
			 documentation which would include the billing reflecting tax charged to the
			 taxpayer and relating the tax charges to specific calls or
			 transactions.
e) For example, a
			 corporation might have its service address in Illinois and its billing address
			 in a state which imposes tax based upon its billing address. If the same call
			 is subject to tax in Illinois because it originated in Illinois, and was
			 charged to a service address in Illinois, and is subject to tax in another
			 state because it terminated in the other state, and was billed to a billing
			 address in that other state, a credit is available in Illinois to the extent of
			 the tax imposed by the other state, but not exceeding the tax due on that call
			 in Illinois.
Illinois Administrative Code › Title 86 - REVENUE › Part 495 - TELECOMMUNICATIONS EXCISE TAX › Section 495.135 - Tax Returns - When Due - Contents

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Monthly Returns
On or before the 15th day of each calendar month, each retailer
				maintaining a place of business in this State shall make a return to the
				Department for the preceding calendar month, stating the following:
1) Retailer's name.
2) The address of the principal place of
			 business, and the address of the principal place of business (if that is a
			 different address) from which the retailer engages in the business of
			 transmitting telecommunications.
3)
			 Total amount of gross charges billed by the retailer during the preceding
			 calendar month for providing telecommunications during such calendar
			 month.
4) Total amount received by
			 the retailer during the preceding calendar month on credit extended.
5) Deductions allowed by law.
6) Gross charges billed by the retailer
			 during the preceding calendar month and upon the basis of which the tax is
			 imposed.
7) Amount of tax (computed
			 upon Item 6).
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.201 - Licensure

Current through Register Vol. 48, No. 28, July 12, 2024
a) No person shall
				act as a distributor, supplier, orreceiverin Illinois without first applying
				for and obtaining a license from the Department. The application shall be
				signed and verified by the applicant, and shall contain information required by
				the Department. Applications must be signed by, and contain the home address
				of, each officer, partner or owner of the entity seeking licensure. In the case
				of a corporate applicant, the application shall be signed by at least one
				corporate officer and shall contain the home address and Social Security Number
				of all corporate officers. In the case of a Limited Liability Company, the
				application shall be signed by at least one member or manager and shall contain
				the home address and Social Security Number of all managers and members.
				Applications may not be signed by reporting services or other persons
				responsible for reporting a licensee's tax obligations under a power of
				attorney, notwithstanding a properly executed power of attorney. The
				application shall also contain an acceptance of responsibility signed by the
				person or persons who will be responsible for filing returns and payment of
				taxes due under the law. No license shall be granted unless the application
				contains the name and home address of the person or persons who will be
				responsible for filing returns and payment of taxes due under the Law. An
				applicant shall also file with the Department a bond on a form to be approved
				by and with a surety or sureties satisfactory to the Department.
b) A license shall not be granted, nor shall
				any license be maintained, for any supplier or distributor whose principal
				place of business is in a state other than Illinois, unless such person is
				licensed for motor fuel distributionor export in the state in which the
				principal place of business is located and such person is not in default to
				that state for any monies due for the sale, distribution, export or use of
				motor fuel. (Section 3, 3a, 3b and 3c of the Law) Applicants whose principal
				place of business is outside of Illinois and who are not required to be
				licensed by the state in which their principal place of business is located
				shall not be granted any license, nor shall any license be maintained, if they
				are in default to that state for any monies due for the use of motor
				fuel.
c) A license shall not be
				issued to any person who fails to file a return, or to pay the tax, penalty or
				interest for a filed return, or to pay any final assessment of tax, penalty or
				interest, as required by the Law, or as required by any other tax Act
				administered by the Department. [20 ILCS 2505/39b47 ]
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.202 - Basis and Rate of Tax Payable by Receivers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as hereinafter provided, on and
				after January 1, 1990 andbefore January 1, 2025, a tax of three-tenths of a
				cent per gallon is imposed upon the privilege of being a receiver in this State
				of fuel for sale or use.
b) The tax
				shall be paid by the receiver in this State who first sells or uses fuel. In
				the case of a sale, the tax shall be stated as a separate item on the
				invoice.
c) For the purpose of the
				tax imposed by this Section, being a receiver of "motor fuel" as defined by
				Section
				1.1 of the Act, and
				aviation fuels, home heating oil and kerosene, but excluding liquified
				petroleum gases, is subject to tax without regard to whether the fuel is
				intended to be used for operation of motor vehicles on the public highways and
				waters. However, no such tax shall be imposed upon the importation or receipt
				of aviation fuels and kerosene at airports with over 300,000 operations per
				year,for years prior to 1991, and over 170,000 operations per year beginning in
				1991,located in a city of more than 1,000,000 inhabitants for sale to or use by
				holders of Certificates of Public Convenience and Necessityor foreign air
				carrier permits, issued by the United States Department of Transportation, and
				their air carrier affiliates, or upon the importation or receipt of aviation
				fuels and kerosene at facilities owned or leased by those certificateor
				permitholders and used in their activities at an airport described above. In
				addition, no such tax shall be imposed upon the importation or receipt of
				diesel fuelsold to or usedby a rail carrier, registered pursuant to Section
				18c-7201 of the Illinois Vehicle Codeor otherwise recognized by the Illinois
				Commerce Commission as a rail carrier, to the extentused directly in railroad
				operations. In addition, no such tax shall be imposed when the sale is made
				with delivery to a purchaser outside the State or when the sale is made to a
				person holding a valid license as a receiver.In addition, no tax shall be
				imposed upon diesel fuel consumed or used in the operation of ships, barges, or
				vessels, that are used primarily in or for the transportation of property in
				interstate commerce for hire on rivers bordering on this State, if the diesel
				fuel is delivered by a licensed receiver to the purchaser's barge, ship, or
				vessel while it is afloat upon that bordering river.A specific notation thereof
				shall be made on the invoices or sales slips covering each sale. (Section 2a of
				the Law)
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.204 - Report of Loss of Motor Fuel

Current through Register Vol. 48, No. 28, July 12, 2024
a) All
				licensed suppliers, distributors, and receivers are required to report all
				losses of motor fuel sustained by them on account of fire, theft, spillage,
				spoilage, leakage or any other provable cause when filing the return for the
				period during which the loss occurred in order that the Department may make
				such investigation as it may deem necessary.
b) The mere making of such a report does not
				assure the allowance of the loss as a credit on account of tax liability with
				respect to the loss, but failure to report the losses promptly may result in
				the refusal of the Department to allow credit on account of tax liability with
				respect to a loss.
c) On and after
				July 1, 2001, for each 6-month period January through June, net losses of fuel
				(for each category of fuel that is required to be reported on a return) as the
				result of evaporation or shrinkage due to temperature variations may not exceed
				1% of the total gallons in storage at the beginning of each January, plus the
				receipts of gallonage each January through June, minus the gallonage remaining
				in storage at the end of each June. On and after July 1, 2001, for each 6-month
				period July through December, net losses of fuel (for each category of fuel
				that is required to be reported on a return) as the result of evaporation or
				shrinkage due to temperature variations may not exceed 1% of the total gallons
				in storage at the beginning of each July, plus the receipts of gallonage each
				July through December, minus the gallonage remaining in storage at the end of
				each December. Any net loss reported that is in excess of this amount shall be
				subject to the tax imposed by Section 2 or 2a of the Law and the fee imposed by
				Section 310 of the Environmental Impact Fee Law. "Net loss" means the number of
				gallons gained through temperature variations minus the number of gallons lost
				through temperature variations or evaporation for each of the respective
				6-month periods. (Sections 2b, 5, and 5a of the Law)
d) Distributors or suppliers reporting loss
				due to fire or theft must include fire department or police department reports
				with their returns.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.205 - Daily Gallonage Record

Current through Register Vol. 48, No. 28, July 12, 2024
Distributors, receivers, and suppliers are required to
				  maintain an accurate, actual, daily record of gallonage in storage facilities.
				  Detailed records of all gallonage delivered into storage facilities must be
				  made available to authorized Department employees and must contain the
				  following information:
a) date of
				delivery;
b) invoice
				number;
c) manifest/bill of lading
				number;
d) location of
				receipt;
e) seller's name and
				address;
f) fuel type;
				and
g) pipeline batch number, if
				delivered by pipeline.
Carelessness in not keeping such records is frequently the
				  means of building false inventories. The burden is also upon the distributor,
				  supplier, or receiver to see to it that the valves on bulk plants function
				  properly. This will have a tendency to eliminate substantial losses under
				  various climatic conditions.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.206 - Special Fuel Sold or Used for Non-Highway Purposes

Current through Register Vol. 48, No. 28, July 12, 2024
a) All special fuel sold or used for
				non-highway purposes must contain only the dye Solvent Red 164 at a
				concentration spectrally equivalent to at least 3.9 pounds of the solid dye
				standard Solvent Red 26 per thousand barrels of special fuel except
				kerosene-type jet fuel sold for the propulsion of any aircraft. The dye must be
				added prior to removal from a terminal rack. The Department may also require
				all special fuel sold for non-highway use to have a marker added. (Section 4d
				of the Law)
b) A legible and
				conspicuous notice stating "Dyed Diesel Fuel, Non-taxable Use Only, Penalty For
				Taxable Use" must appear on all shipping papers (including delivery tickets or
				manifests and excluding material safety data sheets), bills of lading, and
				invoices accompanying any sale of dyed diesel fuel. (Section 4e of the
				Law)
c) A legible and conspicuous
				notice stating "Dyed Diesel Fuel, Non-taxable Use Only" must appear on all
				containers, storage tanks, or facilities used to store or distribute dyed
				diesel fuel. (Section 4f of the Law)
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.215 - Documentation of Tax-free Sales of Fuel Made by Licensed Receivers

Current through Register Vol. 48, No. 28, July 12, 2024
a) Exemption for
				importation of aviation fuels and kerosene at qualified airports or by
				facilities owned or leased by qualified holders of Certificates of Public
				Convenience and Necessity or foreign air carrier permits (see Section
				500.202
				for a description of such persons). The seller shall make a specific notation
				on the invoice regarding the nature of the exemption. In addition, he shall
				retain the invoice date and number, name of carrier, bill of lading/manifest
				number, name of purchaser, Illinois origin, Illinois destination and invoiced
				gallons.
b) Exemption for
				importation of diesel fuel by qualified rail carriers (see Section
				500.202
				for a description of such persons). The seller shall make a specific notation
				on the invoice regarding the nature of the exemption. In addition, he shall
				retain the invoice date and number, name of carrier, bill of lading/manifest
				number, name of purchaser, Illinois origin, Illinois destination and invoiced
				gallons. A specific notation regarding the nature of the exemption shall be
				made on the invoice.
c) Receivers
				making sales of fuel which are delivered to points outside of Illinois. A
				specific notation regarding the nature of the exemption shall be made on the
				invoice. In addition, the seller shall retain the invoice date and number, name
				of carrier, bill of lading/manifest number, name of purchaser, Illinois origin,
				destination and invoiced gallons.
d) Sales of fuel made to other licensed
				receivers in Illinois. A specific notation shall be made on the invoice
				regarding the nature of the exemption. In addition, the seller shall retain the
				invoice date and number, name of carrier, bill of lading/manifest number, name
				of purchaser, Illinois origin, Illinois destination, purchaser's license number
				and invoiced gallons.
e) Receivers
				making sales of diesel fuel consumed or used in the operation of ships, barges,
				or vessels, that are used primarily in or for the transportation of property in
				interstate commerce for hire on rivers bordering on this State, if the diesel
				fuel is delivered by a licensed receiver to the purchaser's barge, ship, or
				vessel while it is afloat upon the bordering river (see Section
				500.202
				for a description of such receivers). A specific notation shall be made on the
				invoice regarding the nature of the exemption. In addition, the seller shall
				retain the invoice date and number, name of carrier, bill of lading/manifest
				number, name of purchaser, Illinois origin, destination and invoiced
				gallons.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.230 - Motor Fuel Consumed by Distributors, Special Fuel Consumed by Suppliers and Fuel Consumed by Receivers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Distributors are required to pay the tax on all motor fuel (of the type they
				are required by the second paragraph of Section 5 of the Motor Fuel Tax Law to
				report to the Department when filing a return), except dyed diesel fuel used by
				distributors for non-highway purposes, used or consumed by them, whether for
				taxable or nontaxable purposes. If the motor fuel is consumed for statutory
				nontaxable purposes, a claim for credit or refund may thereafter be filed as
				provided by the Motor Fuel Tax Law and on the form prescribed by the Department
				for that purpose.
b) Suppliers are
				required to pay the tax on all special fuel, except dyed diesel fuel used by
				the suppliers for non-highway purposes, used or consumed by them, whether for
				taxable or nontaxable purposes. If the special fuel is consumed for statutory
				nontaxable purposes, a claim for credit or refund may thereafter be filed as
				provided by the Motor Fuel Tax Law and on the form prescribed by the Department
				for that purpose.
c) Receivers are
				required to pay tax on all fuel, as defined by Section 1.19 of the Motor Fuel
				Tax Law, used or consumed by them.
d) In addition to the daily gallonage
				requirements of Section
				500.205,
				distributors, suppliers and receivers are required to keep detailed records of
				all motor fuel and fuel withdrawn from storage facilities for highway and
				nonhighway use by the distributor, supplier and receiver. This information must
				contain the following information:
1) Date of
				withdrawal.
2) Number of gallons by
				fuel type.
3) Description of
				vehicle or equipment into which the fuel or motor fuel was delivered.
4) Unit number, license plate number, or
				vehicle identification number (VIN) of the vehicle or equipment.
5) Detailed description of the purpose for
				which the fuel or motor fuel was used.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.235 - Claims for Refund of Taxes and Motor Fuel Use Tax Decal Fees - Invoices

Current through Register Vol. 48, No. 28, July 12, 2024
a) Claims for the
				refund of Motor Fuel Tax imposed by Section 2 of the Law, by persons other than
				a distributor or supplier, shall be made to the Department of Revenue, duly
				verified by the claimant, upon forms prescribed by the Department. On and after
				January 1, 2016, claims may be filed electronically in accordance with 86 Ill.
				Adm. Code 760. The Department of Revenue will not approve claims for refund of
				Motor Fuel Tax unless the claims can be directly supported by invoices, sales
				slips, statements of account, or monthly statements (herein referred to as
				"purchase documentation"). Reproductions may be submitted in lieu of originals,
				provided they are legible. However, the Department may require original
				purchase documentation to verify purchases. Purchase documentation may be
				electronically generated by the claimant's fuel supplier. Electronically
				generated purchase documentation shall meet all applicable electronic storage
				requirements of Sections
				130.805
				and
				130.825
				of the Retailers' Occupation Tax regulations (86 Ill. Adm. Code 130). Manifests
				will not be treated as purchase documentation.
b) All purchase documentation must contain
				the following information:
1) Date of
				delivery;
2) name and address of
				purchaser (which must be the name of the claimant);
3) name and address of seller;
4) number of gallons purchased and price per
				gallon;
5) Illinois Motor Fuel Tax
				as separate item if the purchase documentation is from other than a retail
				outlet;
6) receipt of payment.
				(Only paid purchase documentation is acceptable in connection with claims for
				refund.) Refunds will only be issued when payment of tax is exactly correlated
				to the purchase documentation for which the claim is being filed; and
7)
persons making claims based upon
				the loss of motor fuel due to fire or theft must include fire department or
				police department reports with their claim.
(Section 13 of the Law)
				Failure to include these reports will result in automatic denial of the
				claim.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.245 - Estimated Claims

Current through Register Vol. 48, No. 28, July 12, 2024
The Department will approve claims for refund of Motor Fuel
				  Tax only when such claims are based upon a showing that such motor fuel was
				  used for a nontaxable purpose, and that the part for which refund is claimed
				  can, as a practical matter, be calculated and itemized. When such claims are
				  estimated or calculated, they must be supported by verifiable documentation
				  retained in the claimant's books and records. Only claims which can be
				  supported by proof of the amount of motor fuel not used for a taxable purpose
				  will be approved.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.260 - Revocation of License, Etc. - Notice - Hearing

Current through Register Vol. 48, No. 28, July 12, 2024
a) In all cases where the Department shall
				have given 5 days' written notice by certified mail under Section 16 of the Law
				that it proposes to revoke a license or cancel a permit, then, unless within 20
				days after mailing of such notice to the licensee or permittee, such licensee
				or permittee shall protest and demand a hearing, the Department may proceed to
				revoke such license or cancel such permit.
b) If such protest and demand for a hearing
				are made, the Department shall conduct a hearing and pursuant thereto shall
				make its decision and notify the licensee or permittee thereof. If, within 35
				days from the date the licensee or permittee receives notice of such decision,
				proceedings for review thereof are not instituted in the manner provided by the
				Administrative Review Law [735 ILCS 5 /Art. III], such decisions shall
				thereupon become final.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.270 - Receivers' Claims for Credit

Current through Register Vol. 48, No. 28, July 12, 2024
Any receiver who has paid the tax imposed by Section
				  2a of
the Motor Fuel Tax Law
(either directly to the
				  Department or to another licensed receiver) upon fuel exported or sold under
				  the exemptions provided in Section 2a may file a claim for credit to recover
				  the amount so paid. Such claims shall be made to the Department, duly verified
				  by the
claimant (or by the claimant's legal representative if
				  the claimant has died or become a person under legal disability), upon forms
				  prescribed by the Department. The claim shall state such facts relating to the
				  purchase, importation, manufacture, production, export, or sale of the fuel by
				  the claimant as the Department may deem necessary together with such other
				  information as the Department may reasonably require.
The
				  Department may make such investigation of the correctness of the facts stated
				  in such claims as it deems necessary. When the Department approves a claim, the
				  Department shall issue a credit memorandum to the receiver who made the payment
				  for which the credit is being given or, if the receiver has died or become
				  incompetent, to such receiver's legal representative. The amount of such credit
				  memorandum shall be credited against any tax due or to become due under this
				  Act from the receiver who made the payment for which credit has been
				  given.
(Section 13a.8 of the Law) Claims filed under this Section for
				  overpayment of the tax imposed by Section 2a of the Law approved by the
				  Department shall bear interest at the rate and in the manner set by the Uniform
				  Penalty and Interest Act. On and after January 1, 2016, claims are required to
				  be filed electronically in accordance with 86 Ill. Adm. Code 760 only for
				  periods for which an original return is required to be filed electronically.
				  All other claims must be filed on paper forms.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.275 - Procedure When Tax-Paid Motor Fuel is Returned to Licensee for Credit

Current through Register Vol. 48, No. 28, July 12, 2024
a) In any case in
				which a customer returns the entire amount of tax-paid motor fuel covered by an
				invoice to the licensee, the licensee's agent or driver is to secure the
				original invoice which was issued to such customer at the time when such motor
				fuel was sold by the licensee to such customer. This invoice may be returned to
				the licensee upon request. The licensee, in compiling his monthly Motor Fuel
				Tax reports, is to detail all such returned motor fuel, reporting such
				transactions in the same manner as purchases of tax-paid motor fuel are
				reported, indicating the name and address of each person to whom credit was
				given, the number of gallons for which such credit was given, the invoice
				number and the date of the transaction. Credit can then be claimed on his
				return, subject to Department approval. The original invoice must be attached
				to the licensee's return.
b) If
				only a portion of the original purchase is returned, the licensee is to make a
				notation on the face of the invoice, plainly indicating the number of gallons
				returned, the date when such motor fuel is returned and other pertinent
				information. After such notations are made on the invoice, the licensee is to
				return the invoice to the customer, who may use it to support a claim for
				refund of tax paid on that portion of the motor fuel which was originally
				included in the invoice, but returned by the customer. The licensee, in
				compiling his monthly Motor Fuel Tax reports, is to detail all such returned
				motor fuel, reporting such transactions in the same manner as purchases of
				tax-paid motor fuel are reported, indicating the name and address of each
				person to whom credit was given, the number of gallons for which such credit
				was given, the copy of the invoice with all notations and the date of the
				transaction. Credit can then be claimed on his return, subject to Department
				approval.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.280 - Sales of Motor Fuel to Municipal Corporations Owning and Operating Local Transportation Systems

Current through Register Vol. 48, No. 28, July 12, 2024
A distributor of motor fuel or a supplier of special fuel may
				  make tax-free sales of the special fuel to a municipal corporation owning and
				  operating a local transportation system for public service in the State for use
				  in operating vehicles used for public transportation as part of the local
				  transportation system, provided that the distributor or supplier obtains an
				  official Certificate of Exemption in lieu of the tax. The Certificate of
				  Exemption shall accompany the distributor's or supplier's monthly Motor Fuel
				  Tax return to the Department to support his or her claim to exemption from the
				  tax. The Certificate of Exemption shall be in substantially the following
				  form:
"This is to certify that
(Name of Municipal Corporation)
of
,
Illinois, a municipal corporation which owns
and operates a local transportation system for public
							 service in Illinois, purchased
gallons of motor fuel, Illinois Motor Fuel Tax
							 exempt, from
(Name of Distributor Supplier)
whose address is
on Invoice No
dated
,
and said motor fuel is for use in operating vehicles
							 used for public transportation as part of the local transportation
							 system.
Name of Municipal Corporation
Name of Authorized Representative
Title of Authorized Representative
Dated:
,
20
"
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.285 - Sales of Motor Fuel to Certain Privately-Owned Public Utilities Owning and Operating Transportation Systems in Metropolitan Areas

Current through Register Vol. 48, No. 28, July 12, 2024
a) A distributor of motor fuel or a supplier
				of special fuel may make tax-free sales of the special fuel to a
				privately-owned public utility that owns and operates 2 axle vehicles designed
				and used for transporting more than 7 passengers, which vehicles are used as
				common carriers in general transportation of passengers, are not devoted to any
				specialized purpose and are operated entirely within the territorial limits of
				a single municipality or of any group of contiguous municipalities, or in a
				close radius thereof, and the operations of which are subject to the
				regulations of the Illinois Commerce Commission, provided that the distributor
				or supplier obtains an official Certificate of Exemption in lieu of the tax.
				Motor fuel may be sold tax-free only for the purpose of operating the 2-axle
				vehicles as common carriers in general transportation of passengers entirely
				within the territorial limits of a single municipality, any group of contiguous
				municipalities, or a close radius of either.
b) The Certificate of Exemption shall
				accompany the distributor's or supplier's monthly Motor Fuel Tax return to the
				Department to support his or her claim to exemption from the tax.
c) The Certificate of Exemption shall be in
				substantially the following form:
"This is to certify that
(Purchasing Bus Company)
of
,
Illinois, a privately owned public utility which
							 owns
and operates 2 axle vehicles designed and used for
							 transporting more than 7 passengers, which vehicles are used as common carriers
							 in general transportation of passengers, are not devoted to any specialized
							 purpose and are operated entirely within the territorial limits of a single
							 municipality or of any group of contiguous municipalities, or in a close radius
							 thereof, and the operations of which are subject to the regulations of the
							 Illinois Commerce Commission, purchased ____ gallons of motor
fuel, Illinois Motor Fuel Tax exempt, from
(Name of Distributor
or Supplier)
whose address is
on Invoice No
dated
, and said motor fuel is
for use in operating such local transportation system
							 under the limitations specified hereinabove.
Name of Purchasing Bus Company
Name of Authorized Representative
Title of Authorized Representative
Dated:
,
20
"
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart B - MOTOR FUEL TAX › Section 500.297 - Protest Procedures for Certain Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any person aggrieved by any action of the
				Department under item 13, 14, 15, or 16 of Section 15 of the Motor Fuel Tax Law
				may protest the action by making a written request for a hearing within 60 days
				after the original action.
b)
				Hearings that have been timely requested will be scheduled by the Department.
				The Department will provide written notice of the date, time, and place of the
				hearing at least 20 days prior to the hearing date.
c) Hearings shall be conducted in accordance
				with the provisions of the Illinois Administrative Procedure Act [5 ILCS 100 ]
				and regulations promulgated thereunder found at 86 Ill. Adm. Code
				200.101
				through
				200.225.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.305 - Licenses and Decals

Current through Register Vol. 48, No. 28, July 12, 2024
a) Applications
				for motor fuel use tax licenses and decals shall be made under oath and on
				forms provided by the Department. On and after October 1, 2012, all
				applications shall be filed electronically. Information provided to the
				Department shall include:
1) a carrier's
				Federal Employer Identification Number (in the case of a sole proprietorship,
				the Social Security number of the owner), and the United States Department of
				Transportation (USDOT) numbers issued to the applicant;
2) owner, partnership or corporate
				name;
3) name, title and social
				security number of all officers, partners or owners;
4) legal business name (if different from
				subsection (a)(2));
5) physical
				location of the business;
6)
				mailing address of the business;
7)
				signature of the applicant. All applications must be signed by an officer,
				partner, or owner of the entity seeking licensure who has the control,
				supervision or responsibility of filing returns and making payment of the tax.
				Applications filed electronically must contain electronic signatures and meet
				all requirements and procedures outlined in the Department's regulation
				governing electronic signatures (see 86 Ill. Adm. Code
				760.230
				);
8) type of fuel used by
				applicant;
9) number of decals
				required by the licensee;
10) decal
				fee. On and after October 1, 2012, decal fees must be paid electronically by
				ACH debit in accordance with regulations at 86 Ill. Adm. Code 750 (for claims
				for reimbursement of overpayment of decal fees, see Section
				500.235
				);
11) for IFTA applicants, a
				statement of the existence of bulk storage facilities in any member
				jurisdictions;
12) a statement that
				the applicant agrees to comply with reporting, payment, recordkeeping, and
				license display requirements, and all applicable regulations. IFTA applicants
				must agree that the base jurisdiction may withhold any refunds due if the
				applicant is delinquent on payment of motor fuel use taxes due any member
				jurisdiction or taxes owed to the Department; and
13) Such other information as the Department
				deems necessary.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.310 - Display of License and Decals

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Motor fuel use tax licenses, or copies of the licenses, shall be carried in the
				cab of each commercial motor vehicle operating in Illinois. Failure to carry a
				copy of the license in the commercial motor vehicle may subject the operator to
				the purchase of a single trip permit and/or a citation.
b) The Department will not issue multiple
				licenses to an applicant. If the applicant requires multiple licenses, he or
				she may make legible copies of his or her license and carry them in his or her
				vehicles.
c) One decal must be
				placed on the exterior portion of each side of the cab of the commercial motor
				vehicle. In the case of transporters, manufacturers, dealers, or driveaway
				operations, the decals need not be permanently affixed, but may be temporarily
				displayed in a visible manner on both sides of the cab. Failure to display
				decals in the required manner may subject the vehicle operator to the purchase
				of a single trip permit and/or a citation.
d) Decals are not vehicle specific. Licensees
				may purchase additional decals at a cost of $3.75 per set throughout the
				license year. If decals are destroyed, lost or stolen, replacements may be
				obtained from the Department at a cost of $2 per set. Licensees shall provide
				the Department with the serial number of the decals being replaced under this
				subsection (d).
e) Decals are valid
				only for the vehicle of the person to whom they are issued. The transfer of
				decals between commercial motor vehicles or from one motor carrier to another
				is prohibited.
f) Provided that a
				renewal application for a license and decals has been submitted to the
				Department or to another base jurisdiction on or before December 31 of each
				year, all IFTA carriers shall be allowed a two-month grace period to display
				the current year IFTA license and decals. They may display a decal and license
				from the previous year issued by any member jurisdiction until March 1. IFTA
				carriers that have not submitted timely renewal applications are not eligible
				for the grace period and will be subject to all civil and criminal penalties
				applicable to persons operating in Illinois without a valid license and decals.
				Carriers from new member jurisdictions shall be allowed a two-month grace
				period from the date of the new member's IFTA program implementation to display
				the IFTA license and decals. However, to operate in Illinois, these carriers
				must either display a decal and license issued by Illinois for the previous
				year, a single trip permit, or the current year IFTA license issued by their
				base state.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.315 - Renewal of Decals and Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Motor fuel use tax licenses and decals expire December 31 and must be renewed
				annually. On and after October 1, 2012, all licenses and decals must be renewed
				electronically.
b) The Department
				may deny a renewal application if the applicant's decal or license is currently
				revoked or the applicant has failed to file a return or pay any outstanding
				motor fuel use tax liabilities or other liabilities owed to the Department, or
				has failed to comply with a request for bond.
c) On and after October 1, 2016, failure of a
				licensee to either cancel his or her license or submit a renewal application on
				or before December 31 will result in designation of the licensee's account as
				"suspended". Accounts that have not been renewed shall be designated as
				suspended. A licensee with a suspended license may renew his or her license,
				provided that he or she meets all other provisions of the Law. A person found
				operating on the roads with a license that carries a "suspended" designation
				shall be considered to be operating without proper credentials and is subject
				to all applicable civil and criminal penalties.
d) The Department shall provide renewal
				reminders as a courtesy to all currently registered licensees in good standing.
				The Department may provide this notice by posting a general renewal reminder on
				its internet website or by other electronic notification methods.
Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.320 - Single Trip Permits

Current through Register Vol. 48, No. 28, July 12, 2024
a) If a
				commercial motor vehicle does not have motor fuel use tax credentials under
				IFTA, a single trip permit to operate in Illinois must be obtained. A single
				trip permit may be obtained upon proper application from the Department or its
				agents.
b) A single trip permit
				authorizes operation of a commercial motor vehicle for a single trip into the
				State of Illinois, through the State of Illinois, or from a point on the border
				of this State to a point within and return to the border.
c) The fee for each single trip permit shall
				be $40 and the single trip permit is valid for a period of 96 hours. This fee
				is in lieu of the tax and all reports required by Section 13a.3 of the Law, as
				well as the registration, decal display and furnishing of bond required by
				Section 13a.4 of the Law. On and after January 1, 2013, prepurchased single
				trip permits shall be applied for and the permit fees shall be paid
				electronically by ACH debit in accordance with 86 Ill. Adm. Code 750.
d) 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)