(35 ILCS 505/12a)
(from Ch. 120, par. 428a)
(a) Any duly authorized agent or employee of the Department
shall have authority to enter in or upon the premises of any manufacturer,
vendor, dealer, retailer, distributor, receiver, supplier or user of motor fuel
or special fuels during the regular business hours in order to examine books,
records, invoices, storage tanks, and any other applicable equipment
pertaining to motor fuel, aviation fuels, home heating oils, kerosene,
or special fuels, to determine whether or not the
taxes imposed by this Act have been paid.
(b) Any duly authorized agent of the Department, upon presenting
appropriate credentials and a written notice to the person who owns, operates,
or controls the place to be inspected, shall have the authority to enter any
place and to conduct inspections in accordance with subsections (b) through (g)
of this Section.
(c) Inspections will be performed in a reasonable manner and at times
that are reasonable under the circumstances, taking into consideration the
normal business hours of the place to be entered.
(d) Inspections may be at any place at which taxable motor fuel is or
may be produced or stored or at any inspection site where evidence of the
following activities may be discovered:
(1) Where any dyed diesel fuel is sold or held for
sale by any person for any use which the person knows or has reason to know is not a nontaxable use of such fuel.
(2) Where any dyed diesel fuel is held for use or
used by any person for a use other than a nontaxable use and the person knew, or had reason to know, that the fuel was dyed according to Section 4d.
(3) Where any person willfully alters, or attempts to
alter, the strength or composition of any dye or marking done pursuant to Section 4d of this Law.
The places may include, but are not limited to, the following:
(1) Any terminal.
(2) Any fuel storage facility that is not a terminal.
(3) Any retail fuel facility.
(4) Any designated inspection site.
(e) Duly authorized agents of the Department may physically inspect,
examine, or otherwise search any tank, reservoir, or other container that
can or may be used for the production, storage, or transportation of
fuel, fuel dyes, or fuel markers. Inspection may also be made of any
equipment used for, or in connection with, production, storage, or
transportation of fuel, fuel dyes, or fuel markers. This includes any
equipment used for the dyeing or marking of fuel. This also includes
books and records, if any, that are maintained at the place of inspection
and are kept to determine tax liability under this Law.
(f) Duly authorized agents of the Department may detain any motor
vehicle, train, barge, ship, or vessel for the purpose of inspecting its fuel
tanks and storage tanks. Detainment will be either on the premises
under inspection or at a designated inspection site. Detainment may
continue for a reasonable period of time as is necessary to determine
the amount and composition of the fuel.
(g) Duly authorized agents of the Department may take and remove
samples of fuel in quantities as are reasonably necessary to
determine the composition of the fuel.
(h) (1) Any person that refuses to allow an inspection
shall pay a $1,000 penalty for each refusal. This penalty is in addition to any other penalty or tax that may be imposed upon that person or any other person liable for tax under this Law. All penalties received under this subsection shall be deposited into the Tax Compliance and Administration Fund.
(2) In addition, any licensee who refuses to allow an
inspection shall be subject to license revocation as provided by Section 16 of this Law.
(Source: P.A. 91-173, eff. 1-1-00.)