Illinois § 1.2 Distributor

Illinois Statutes

§ 1.2 — Distributor

Illinois § 1.2

TopicGOVERNMENT

Ch. 35REVENUE

Act 35 ILCS 505/Motor Fuel Tax Law.

This text of Illinois § 1.2 (Distributor) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

35 Ill. Comp. Stat. 1.2 (2026).

Text

"Distributor" means a person who does any of the following:

(1)produces motor fuel in this State;

(2)refines motor fuel in this State;

(3)blends motor fuel in this State;

(4)compounds motor fuel in this State;

(5)manufactures motor fuel in this State;

(6)transports motor fuel into this State;

(7)exports motor fuel out of this State; or (8) distributes motor fuel primarily by tank car or tank truck, or both, and operates an Illinois bulk plant where the person has active bulk storage capacity of not less than 20,000 gallons for motor fuel. "Distributor" does not, however, include a person who receives or transports into this State and sells or uses motor fuel under such circumstances as preclude the collection of the tax herein imposed, by reason of the provisions of the constitution

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"Distributor" means a person who does any of the following: (1) produces motor fuel in this State; (2) refines motor fuel in this State; (3) blends motor fuel in this State; (4) compounds motor fuel in this State; (5) manufactures motor fuel in this State; (6) transports motor fuel into this State; (7) exports motor fuel out of this State; or (8) distributes motor fuel primarily by tank car or tank truck, or both, and operates an Illinois bulk plant where the person has active bulk storage capacity of not less than 20,000 gallons for motor fuel. "Distributor" does not, however, include a person who receives or transports into this State and sells or uses motor fuel under such circumstances as preclude the collection of the tax herein imposed, by reason of the provisions of the constitution and statutes of the United States. However, a person operating a motor vehicle into the State, may transport motor fuel in the ordinary fuel tank attached to the motor vehicle for the operation of the motor vehicle, without being considered a distributor. Any railroad registered under Section 18c-7201 of the Illinois Vehicle Code may deliver special fuel directly into the fuel supply tank of a locomotive owned, operated, or controlled by any other railroad registered under Section 18c-7201 of the Illinois Vehicle Code without being considered a distributor.