Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart C - MOTOR FUEL USE TAX › Section 500.335 - Quarterly Payment and Reporting

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every person holding a valid unrevoked
				motor fuel use tax license issued by the Department under the provisions of the
				IFTA shall file a quarterly motor fuel use tax return, along with full payment
				of taxes, with the Department. Returns are due, even if no operations were
				conducted during the reporting period. The due date for the return and full
				payment of taxes is the last day of the month immediately following the close
				of the quarter for which the return is being filed. Returns and full payment of
				taxes are due on or before the following dates:
Reporting Quarter
Due Date
January - March
April 30
April - June
July 31
July - September
October 31
October - December
January 31
If the due date is a Saturday, Sunday, or legal holiday, the
				  next business day is considered the due date. Each motor fuel use tax return
				  should be mailed in a separate envelope. On and after January 1, 2013, returns
				  and payment of tax, including amended returns, must be made electronically.
				  Electronic returns shall be made in accordance with 86 Ill. Adm. Code 760.
				  Electronic payments shall be made by ACH debit in accordance with 86 Ill. Adm.
				  Code 750.
b) The taxable
				event is the consumption of motor fuel, as defined in Section
				500.100 of this
				Part, used to operate commercial motor vehicles. For tax payment and reporting
				purposes, all motor fuels placed in supply tanks of commercial motor vehicles,
				and all miles travelled, are taxable. Carriers must utilize the procedures in
				Section
				500.235
				for refunds for off-road or non-highway use.
c) For IFTA licensees: The IFTA provides that
				member jurisdictions may determine what type of motor fuels and miles travelled
				are exempt from tax, and are therefore not reportable. Carriers should contact
				member jurisdictions to determine what types of fuel and miles travelled are
				exempt from taxation. For IFTA carriers, claims for refunds for fuel used for
				any purpose other than propelling a commercial motor vehicle upon public
				highways must be made directly to the respective jurisdiction.
d) The quarterly return shall include a
				statement of the total number of miles travelled, as well as total miles
				travelled in each jurisdiction and in Illinois during the previous calendar
				quarter; the total number of gallons and type of reportable motor fuel consumed
				on the highways of all jurisdictions, as well as in each jurisdiction and in
				Illinois, and the total number of gallons and types of tax paid fuel purchased
				within each jurisdiction during the previous calendar quarter; and the total
				(net) of tax due the base jurisdiction on behalf of all jurisdictions.
				Licensees shall report all required information, and may not include miles
				operated and gallons of fuel purchased that were unavailable during any prior
				quarters. If a licensee does not include all required information, and that
				information is subsequently available, he or she must file an amended return,
				which will include penalty and interest.
e) Fuel and distance must be reported in
				gallons and miles. The conversion rates are:
One liter
=
0.2642 gallons
One gallon
=
3.785 liters
One mile
=
1.6093 kilometers
One kilometer
=
0.62137 mile
On and after July 1, 2017, for LNG, one DGE
=
6.06 pounds of LNG
On and after July 1, 2017, for propane, one
							 DGE
=
6.41 pounds of propane
On and after July 1, 2014, for CNG, one GGE
=
5.660 pounds or 0.678 kilograms of compressed natural
							 gas
f)
				For carriers registered under the IFTA that consume CNG, LNG and LPG that is
				not sold in GGEs/DGEs, the fuels must be converted to GGEs/DGEs using the
				conversion factor in subsection (e).
g) In order for a licensee to obtain credit
				for tax-paid retail purchases, a receipt or invoice, a credit card receipt, or
				microfilm/microfiche of the receipt or invoice must be retained by the licensee
				showing evidence of the purchases and tax having been paid by the licensee
				directly to the applicable jurisdiction or at the pump. The receipt must
				contain the following information:
1) date of
				purchase;
2) seller's name and
				address;
3) number of
				gallons/GGE/DGE purchased;
4) fuel
				type;
5) price per gallon/GGEs/DGEs
				or total amount of sale;
6) unit
				numbers; and
7) purchaser's name
				(in the case of a lessee/lessor agreement, receipts will be accepted in either
				name, provided a legal connection can be made to reporting party).