Illinois HB1390 amends the Motor Fuel Tax Law, revising definitions and requirements for distributors, receivers, and suppliers of motor fuel.
HB1390 amends the Motor Fuel Tax Law by changing definitions and requirements for distributors, receivers, and suppliers of motor fuel. It redefines "distributor" and "receiver," removes the definition of "supplier," and adjusts related provisions. The bill also modifies tax exemption criteria, reporting requirements, and penalties for non-compliance. It specifies conditions for tax-free sales, outlines inspection and record-keeping rules, and sets penalties for violations. The bill repeals certain sections related to suppliers and updates record-keeping and reporting standards.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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