(415 ILCS 125/305)
(Section scheduled to be repealed on January 1, 2025)
As used in this Article:
"Department" means the Illinois Department of Revenue.
"Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of the Motor
Fuel Tax Law and aviation fuels and kerosene, but excluding liquified
"Receiver" means a person who is licensed under Section 3c of the Motor Fuel
Tax Law and who either produces, refines, blends, compounds or manufactures
fuel in this State, or transports fuel into this State or receives fuel
transported to him from without the State or exports fuel out of this State,
or who is engaged in distribution of fuel primarily by tank car or tank truck,
or both, and who operates an Illinois bulk plant that has active fuel bulk
storage capacity of not less than 30,000 gallons.
(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96