Illinois Compiled Statutes
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415 ILCS 125/315
(415 ILCS 125/315)
(Section scheduled to be repealed on January 1, 2025)
Fee on receivers of fuel for sale or use; collection and
A person that is required to pay the fee imposed by this Law shall
pay the fee to the Department by return showing all fuel purchased, acquired,
or received and sold, distributed or used during the preceding calendar
including losses of fuel as the result of evaporation or shrinkage due to
temperature variations, and such other reasonable information as the
Department may require. Losses of fuel 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 the month, plus the receipts of
gallonage during the month, minus the gallonage remaining in storage at the end
of the month. Any loss reported that is in excess of this amount shall be
subject to the fee imposed by Section 310 of this Law.
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 fee imposed by Section 310 of
this Law. For purposes of this Section, "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
The return shall be prescribed by the Department and shall be filed between
the 1st and 20th days of each calendar month. The Department may, in its
discretion, combine the return filed under this Law with the return filed under
Section 2b of the Motor Fuel Tax Law. If the return is timely filed, the
receiver may take a discount of 2% through June 30, 2003 and 1.75%
thereafter to reimburse himself for the
incurred in keeping records, preparing and filing returns, collecting and
remitting the fee, and supplying data to the Department on request. However,
the discount applies only to the amount of the fee payment that
a return that is timely filed in accordance with this Section. The discount is not permitted on fees paid on aviation fuel sold or used on and after December 1, 2019. This exception for aviation fuel only applies for so long as the revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are binding on the State.
Beginning on January 1, 2018, each retailer required or authorized to collect the fee imposed by this Act on aviation fuel at retail in this State during the preceding calendar month shall, instead of reporting and paying tax on aviation fuel as otherwise required by this Section, file an aviation fuel tax return with the Department, on or before the twentieth day of each calendar month. The requirements related to the return shall be as otherwise provided in this Section. Notwithstanding any other provisions of this Act to the contrary, retailers collecting fees on aviation fuel shall file all aviation fuel tax returns and shall make all aviation fuel fee payments by electronic means in the manner and form required by the Department. For purposes of this paragraph, "aviation fuel" means a product that is intended for use or offered for sale as fuel for an aircraft.
If any payment provided for in this Section exceeds the receiver's liabilities under this Act, as shown on an original return, the Department may authorize the receiver to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department. If the Department subsequently determines that all or any part of the credit taken was not actually due to the receiver, the receiver's discount shall be reduced by an amount equal to the difference between the discount as applied to the credit taken and that actually due, and that receiver shall be liable for penalties and interest on such difference.
(Source: P.A. 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19.)