(35 ILCS 505/1.12) (from Ch. 120, par. 417.12)
Sec. 1.12.
"Received" shall be given its usual meaning including:
A. Motor fuel produced, refined, prepared,
distilled, manufactured or compounded at any refinery or other place in
this State by any person, shall be deemed to be "received" by such person
thereat when the same shall have been loaded (1) at such refinery or other
place into tank cars, ships, barges, tank trucks, tank wagons or other
types of transportation equipment, containers or facilities or (2) placed
in any tank or other container from which any sales, use or deliveries are
made directly, but not before.
B. Motor fuel imported into this State from
any other state, territory or foreign country by vessel, and delivered in
such vessel to any person, at a marine terminal in this State for storage,
or imported by pipe line and delivered to any person by such pipe line or a
connecting pipe line at a pipe line terminal or pipe line tank farm in this
State for storage, shall be deemed to have been "received" by such person
thereat when the same shall have been loaded (1) into tank cars, ships or
barges, tank trucks, tank wagons or other types of transportation
equipment, containers or facilities at such marine or pipe line terminal or
tank farm or (2) placed in any tank or other container from which any
sales, use or deliveries are made directly, but not before.
C. Motor fuel imported into this State from
any other state, territory or foreign country, other than by vessel for
storage at refineries or marine terminals, as hereinbefore set forth, or by
pipe line for storage at pipe line terminals or pipe line tank farms as
hereinbefore set forth, shall be deemed to be "received" in this State at
the time and place after the same shall have come to rest or storage herein
whether or not in the original package, receptacle or container.
D. Motor fuel imported into this State from
any other state, territory or foreign country, other than by vessel for
storage at refineries or marine terminals as hereinbefore set forth, or by
pipe line for storage at pipe line terminals or pipe line tank farms as
hereinbefore set forth, shall be deemed to be "received" in this State by
any person consuming or using in this State any motor fuel so imported,
who shall have purchased or otherwise acquired
the same before it shall have been received by any other person in this
State as hereinbefore set forth.
(Source: P.A. 87-149.)
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