Illinois Code § 305

Illinois Code § 305. Reproduced from the official Illinois Compiled Statutes, with a citation summary, verification link, and related provisions.

§ 305.

Definitions. As used in this Article: "Department" means the Illinois Department of Revenue. "Fuel" means all liquids defined as "Motor Fuel" in Section 1.1 of the Motor Fuel Tax Law and aviation fuels and kerosene, but excluding liquified petroleum gases. "Receiver" means a person who is licensed under Section 3c of the Motor Fuel Tax Law and who either produces, refines, blends, compounds or manufactures fuel in this State, or transports fuel into this State or receives fuel transported to him from without the State or exports fuel out of this State, or who is engaged in distribution of fuel primarily by tank car or tank truck, or both, and who operates an Illinois bulk plant that has active fuel bulk storage capacity of not less than 30,000 gallons. (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96.)

Source: official Illinois text · Last verified 2026-08-27

At a glance

  • Citation: Illinois Compiled Statutes § 305
  • Jurisdiction: Illinois
  • Code: Illinois Compiled Statutes
  • Text: transcribed from the official source (verify below)

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Statute text is transcribed from the official Illinois Compiled Statutes. Confirm it against the primary source before relying on it:

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Common questions

What is the source of Illinois Compiled Statutes § 305?

The text above is transcribed from the Illinois Compiled Statutes, the codified statutes of Illinois. The official publisher link appears under "Verify the text" on this page.

What subject does Illinois Compiled Statutes § 305 address?

It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Illinois Compiled Statutes § 305 still in force?

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