(35 ILCS 505/14a) (from Ch. 120, par. 430.1)
Sec. 14a.
The Department of Revenue may enter into reciprocal agreements
with the appropriate officials of any other state under which the
Department may waive all or any part of the requirements imposed by the
laws of this State upon those who use or consume motor fuel in Illinois
upon which a tax has been paid to such other state, provided that the
officials of such other state grant equivalent privileges with respect to
motor fuel used in such other state but upon which the tax has been paid
to Illinois.
The Department may enter the International Fuel Tax Agreement or
other cooperative compacts or agreements with other states or
jurisdictions to permit base state or base jurisdiction licensing of
persons using motor fuel in this State. Those agreements may provide for
the cooperation and assistance among member states in the administration
and collection of motor fuel tax, including, but not limited to, exchanges
of information, auditing and assessing of interstate carriers and
suppliers, and any other activities necessary to further uniformity.
Pursuant to federal mandate, upon membership in the International Fuel Tax
Agreement ("Agreement"), the motor fuel use tax imposed upon Commercial Motor
Vehicles required to be registered under the terms of the Agreement shall be
administered according to the terms of the Agreement, as now and hereafter
amended. Illinois shall not establish, maintain, or enforce any law or
regulation that has fuel use tax reporting requirements or that provides for
the payment of a fuel use tax, unless that law or regulation is in conformity
with the Agreement.
The Department shall adopt rules and regulations to implement the provisions
of the Agreement.
(Source: P.A. 88-480.)
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