Illinois Compiled Statutes
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35 ILCS 505/2b
(35 ILCS 505/2b)
(from Ch. 120, par. 418b)
Receiver's monthly return.
In addition to the tax collection and reporting responsibilities
imposed elsewhere in this Act, a person who is required to pay the tax imposed
by Section 2a of this Act shall pay the tax to the Department by return showing
all fuel purchased, acquired or received and sold, distributed or used during
the preceding calendar month
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 tax imposed by
2a 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 tax imposed by Section 2a 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 returns filed under this Section, Section 5, and
Section 5a of this Act. The return must be accompanied by appropriate
computer-generated magnetic media supporting schedule data in the format
required by the Department, unless, as provided by rule, the Department grants
an exception upon petition of a taxpayer. If the return is filed timely, the
seller shall take a discount of 2% through June 30, 2003 and 1.75%
thereafter which is allowed to reimburse
the seller for
the expenses incurred in keeping records, preparing and filing returns,
collecting and remitting the tax and supplying data to the Department on
The discount, however, shall be applicable only to the amount
which accompanies a return that is filed timely in accordance with this
Section. The discount under this Section is not allowed for taxes paid on aviation fuel that are subject to the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133.
Beginning on January 1, 2020 and ending with returns due on January 20, 2021, each person who is required to pay the tax imposed under Section 2a of this Act on aviation fuel sold or used in this State during the preceding calendar month shall, instead of reporting and paying tax on aviation fuel as otherwise required by this Section, report and pay such tax on a separate aviation fuel tax return or a separate line on the return. The requirements related to the return shall be as otherwise provided in this Section. Notwithstanding any other provisions of this Act to the contrary, a person required to pay the tax imposed by Section 2a of this Act on aviation fuel shall file all aviation fuel tax returns and shall make all aviation fuel tax payments by electronic means in the manner and form required by the Department. For purposes of this Law, "aviation fuel" means jet fuel and aviation gasoline.
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; 101-604, eff. 12-13-19.)