Illinois Administrative Code › Title 86 - REVENUE › Part 500 - MOTOR FUEL TAX › Subpart A - DEFINITIONS › Section 500.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For purposes of this Part, the following definitions
				  apply:
"Base Jurisdiction" means the jurisdiction where commercial
				  motor vehicles are based for vehicle registration purposes and:
Where the operational control and operational records of the
				  licensee's commercial motor vehicles are maintained or can be made available;
				  and
Where some travel is accrued by commercial motor vehicles
				  within the fleet.
"Blender"
means any person who engages in the
				  practice of blending.
(Section 1.6 of the Law)
"Blending"
means the mixing together by any process
				  whatsoever, of any one or more products with other products, and regardless of
				  the original character of the products so blended, provided the resultant
				  product so obtained is suitable or practicable for use as a motor fuel, except
				  such blending as may occur in the process known as refining by the original
				  refiner of crude petroleum, and except, also, the blending of products known as
				  lubricating oil in the production of lubricating oils and greases and except,
				  also, the dyeing of special fuel as required by Section 4d of the Law
.
				  (Section
				  1.5 of the Law)
"Commercial Motor Vehicle" means
a motor vehicle
				  used, designed, or maintained for the transportation of persons or property and
				  either having 2 axles and a gross vehicle weight or registered gross vehicle
				  weight exceeding 26,000 pounds or 11,793 kilograms, or having 3 or more axles
				  regardless of weight, or that is used in combination, when the weight of the
				  combination exceeds 26,000 pounds or 11,793 kilograms gross vehicle weight or
				  registered gross vehicle weight.
For purposes of administration of the
				  Motor Fuel Use Tax imposed by Section 13a of the Law, this term does not
				  include motor vehicles operated by the State of Illinois or the United States,
				  recreational vehicles, school buses and commercial motor vehicles operated
				  solely within Illinois for which all motor fuel is purchased within this State.
				  (Section 1.16 of the Law)
EXAMPLE 1: Weight of the combination exceeds 26,000 pounds
				  gross vehicle weight. If a truck used in combination with a trailer is weighed
				  at a weigh station and the combined weight exceeds 26,000 pounds, then that
				  truck and trailer combination meets the definition of "commercial motor
				  vehicle" subject to the IFTA licensing requirements. Failure to meet those
				  requirements will result in imposition of the penalties in Section 13a.6 of the
				  Law.
EXAMPLE 2: Weight of the combination exceeds 26,000 pounds
				  registered gross vehicle weight. If a truck used in combination with a trailer
				  is weighed at a weigh station and the combined weight is 25,000 pounds, but the
				  registered gross vehicle weight of the truck (based on the truck's registration
				  documents) is 19,500 pounds and the registered gross vehicle weight of the
				  trailer (based on the trailer's registration documents) is 8,000 pounds, for a
				  combined registered gross vehicle weight of 27,500 pounds, then that truck and
				  trailer combination meets the definition of "commercial motor vehicle" subject
				  to the IFTA licensing requirements. Failure to meet those requirements will
				  result in imposition of the penalties in Section 13a.6 of the Law.
"Designated inspection site"
means any State highway
				  inspection station, weigh station, agricultural inspection station, mobile
				  station, or other location designated by the Department to be used as a fuel
				  inspection site. A designated inspection site will be identified as a fuel
				  inspection site.
(Section 1.26 of the Law)
"Diesel fuel" means
any product intended for use or
				  offered for sale as a fuel for engines in which the fuel is injected into the
				  combustion chamber and ignited by pressure without electric spark.
(Section 2(b) of the Law)
"Diesel gallon equivalent" or "DGE" means an amount
				  of liquefied natural gas
(LNG)
or propane that has the
				  equivalent energy content of a gallon of diesel fuel and is defined as 6.06
				  pounds of liquefied natural gas or 6.41 pounds of propane.
(Section
				  1.8 A
				  of the Law)
"Distributor"
means a person:
who:
produces, refines, blends, compounds or manufactures
				  motor fuel in this State; or
transports motor fuel into this State;
				  or
exports motor fuel out of this State;
				  or
is engaged in this State in the distribution of motor
				  fuel primarily by tank car or tank truck, or both; and
who operates an Illinois bulk plant where he
or she
has active bulk storage capacity of not less than 30,000 gallons
				  for gasoline as defined in Section 5(A) of the Law.
(Section 1.2 of
				  the Law)
"Dyed diesel fuel"
means special fuel, as defined in
				  Section
				  1.13
				  of the Law, dyed in accordance with Section 4d of the Law.
(Section
				  1.13B of the Law)
"Export" means the transportation of reportable motor fuel or
				  fuel, by any vessel, from Illinois, when the motor fuel or fuel comes to rest
				  in a different state, whether or not in the original vessel used to transport
				  the motor fuel or fuel. Motor fuel or fuel delivered to a different state, by
				  or on behalf of the seller, constitutes an export by the seller. Motor fuel or
				  fuel delivered to a different state, by or on behalf of the purchaser,
				  constitutes an export by the purchaser. The exporter of the motor fuel or fuel
				  is subject to the reporting and licensing requirements of the origin and
				  destination states.
"Fuel" means
all liquids defined as "motor
				  fuel"
and aviation fuels and kerosene, but excluding liquified
				  petroleum gases. (Section 1.19 of the Law)
"Gallon" means, in addition to its ordinary meaning,
				  its equivalent in a capacity of measurement of substance in a gaseous
				  state
(Section
				  1.8
				  of the Law). For purposes of this Part, a gallon is equal to a liquid
				  measurement of 4 quarts or 3.785 liters.
On and after July 1, 2017, in
				  the case of liquefied natural gas or propane used as a motor fuel, "gallon"
				  means a diesel gallon equivalent as defined in Section 1.8A of the Law. In the
				  case of compressed natural gas
(CNG)
used as motor fuel,
				  "gallon" means a gasoline gallon equivalent as defined in Section 1.8B of the
				  Law
. (Section
				  1.8
				  of the Law)
"Gasoline gallon equivalent" or "GGE" means an amount
				  of compressed natural gas that has the equivalent energy content of a gallon of
				  gasoline and is defined as 5.660 pounds of compressed natural gas.
(Section 1.8B of the Law)
"Import" means the transportation of reportable motor fuel or
				  fuel, by any vessel, into Illinois, when the motor fuel or fuel comes to rest
				  in Illinois, whether or not in the original vessel used to transport the motor
				  fuel or fuel. Motor fuel or fuel delivered into Illinois, from a different
				  state, by or on behalf of the seller, constitutes an import by the seller.
				  Motor fuel or fuel delivered into Illinois, from a different state, by or on
				  behalf of the purchaser, constitutes an import by the purchaser. The importer
				  of the motor fuel or fuel is subject to the reporting and licensing
				  requirements of the origin and destination states.
"International Fuel Tax Agreement" or "IFTA" means the
				  multijurisdictional International Fuel Tax Agreement ratified by Congress, the
				  provisions of which were imposed upon States pursuant to
				  Public
				  Law 102-240, which mandates that no State shall
				  establish, maintain or enforce any law or regulation that has fuel use tax
				  reporting requirements not in conformity with the International Fuel Tax
				  Agreement.
"Jurisdiction" is a state of the United States, the District
				  of Columbia, a state of the United Mexican States, or a province or Territory
				  of Canada.
"Kerosene-type jet fuel"
means any jet fuel as
				  described in ASTM specification D 1655 and military specifications MIL-T-5624R
				  and MIL-T-83133D (Grades JP-5 and JP-8).
(Section
				  1.25 of the
				  Law)
"Law" means the Motor Fuel Tax Law [35 ILCS 505].
"Leasing" means the giving of possession and control of a
				  vehicle for valuable consideration for a specified period of time.
"Liquefied natural gas"
or
"
LNG
" means methane or natural gas in the form of a
				  cryogenic or refrigerated liquid for use as a motor fuel.
(Section
				  1.13C of the Law)
"Loss" means, for purposes related to claims for refund, the
				  reduction of motor fuel resulting from spillage, spoilage, leakage, theft,
				  destruction by fire or any other provable cause, but does not include a
				  reduction resulting from evaporation or shrinkage due to temperature
				  variations.
"Motor fuel"
means all volatile and inflammable
				  liquids produced, blended or compounded for the purpose of, or which are
				  suitable or practicable for, the propulsion of motor vehicles. Among other
				  things, "motor fuel" includes "special fuel."
(Section
				  1.1 of the Law) "Motor
				  fuel" also includes
all combustible gases that exist in a gaseous state
				  at 60 degrees Fahrenheit and at 14.7 pounds per square inch absolute that are
				  used in motor vehicles operating on the public highways and recreational type
				  watercraft operating upon the waters of this State. (
Section 5 of the
				  Law) These gases include, but are not limited to, propane (liquefied petroleum
				  gas (LPG)), CNG and LNG.
"Person"
means any natural individual, firm, trust,
				  estate, partnership, association, joint stock company, joint venture,
				  corporation, limited liability company, or a receiver, trustee, guardian, or
				  other representative appointed by order of any court, or any city, town, county
				  or other political subdivision in this State. When used in these rules to
				  prescribe or impose a fine or imprisonment or both, the term as applied to
				  partnerships and associations shall mean the partners or members thereof; as
				  applied to limited liability companies, the term means managers, members,
				  agents or employees of the limited liability company; and as applied to
				  corporations, the term shall mean the officers, agents, or employees thereof
				  who are responsible for any violation of the Act.
(Section 1.11 of the
				  Law)
"Power take-off equipment"
means any accessory that
				  is mounted onto or designed as an integral part of a transmission of a motor
				  vehicle that is registered for highway purposes whereby the accessory allows
				  power to be transferred outside the transmission to a shaft or driveline and
				  the power is used for a purpose other than propelling the motor
				  vehicle.
(Section 1.27 of the Law)
"Premises"
means any location where original records
				  are kept; where tank cars, ships, barges, tank trucks, tank wagons, or other
				  types of transportation equipment are used to distribute fuel or motor fuel; or
				  where containers, storage tanks, or other facilities are used to store or
				  distribute fuel or motor fuel.
(Section 1.24 of the Law)
"Receiver"
means a person who either produces,
				  refines, blends, compounds or manufactures fuel in this State, or transports
				  fuel into this State or receives fuel transported to him
or her
from without the State or exports fuel out of this State, or who is
				  engaged in the distribution of fuel primarily by tank car or tank truck, or
				  both, and who operates an Illinois bulk plant where he
or she
has active fuel bulk storage capacity of not less than 30,000
				  gallons.
(Section
				  1.20 of
				  the Law)
"Records" means all data maintained by the taxpayer,
				  including data on paper, microfilm, microfiche or any type of machine-sensible
				  data compilation.
"Recreational vehicle" means vehicles, such as motor homes,
				  pickup trucks with attached campers, camping or travel trailers, van or truck
				  campers, mini motor homes, or buses, used exclusively for personal pleasure by
				  an individual. In order to qualify as a recreational vehicle, the vehicle shall
				  not be used in connection with any business endeavor.
"Research and development"
means basic and applied
				  research in the engineering, designing, development, or testing of prototypes
				  or new products. "Research and development" does not include manufacturing
				  quality control, any product testing by consumers, market research, sales
				  promotion, sales service, or other non-technological activities or technical
				  services.
(Section 1.29 of the Law)
"Revocation" means the withdrawal of license and
				  privileges.
"Semitrailer"
means every vehicle without motive
				  power, other than a pole trailer, designed for carrying persons or property and
				  for being drawn by a motor vehicle and so constructed that some part of its
				  weight and that of its load rests upon or is carried by another
				  vehicle.
(Section 1.28 of the Law)
"Special fuel" means
all volatile and inflammable
				  liquids capable of being used for the generation of power in an internal
				  combustion engine except that it does not include gasoline as defined in
				  Section 5(A) of the Law, or combustible gases as defined in Section 5(B) of the
				  Law. "Special fuel" includes "diesel fuel." All special fuel sold or used for
				  non-highway purposes must have a dye added in accordance with Section 4d of the
				  Law.
(Section
				  1.13
				  of the Law)
"Supplier"
means any person other than a licensed
				  distributor who (i) transports special fuel into this State; or (ii) exports
				  special fuel out of this State; or (iii) engages in the distribution of special
				  fuel primarily by tank car or tank truck, or both, and who operates an Illinois
				  bulk plant where he
or she
has active bulk storage capacity of
				  not less than 30,000 gallons for special fuel as defined in Section
				  1.13
				  of the Law.
(Section 1.14 of the Law)
"Terminal rack"
means a mechanism for dispensing
				  motor fuel or fuel from refinery, terminal, or bulk plant into a transport
				  truck, railroad tank car, or other means of transportation.
(Section
				  1.23 of the Law)
"Total distance" for purposes of the motor fuel use tax means
				  all miles traveled during the reporting period by every commercial motor
				  vehicle in the licensee's fleet, regardless of whether the miles are considered
				  taxable or nontaxable by a jurisdiction.
"Weight", for purposes of the motor fuel use tax, means the
				  greater of the actual weight of the loaded vehicle or combination of vehicles
				  or the registered gross vehicle weight of the loaded vehicle or combination of
				  vehicles, as registered with the Illinois Secretary of State or appropriate
				  registration agency of another IFTA jurisdiction.