"Receiver" means a person who does any of the following: (1) produces, refines, blends, compounds or manufactures fuel in this State; (2) transports fuel into this State; (3) receives fuel transported to him from without the State; (4) exports fuel out of this State; or (5) distributes fuel primarily by tank car or tank truck, or both, and operates an Illinois bulk plant where the person has active fuel bulk storage capacity of not less than 20,000 gallons.
35 ILCS 505/1.20
Receiver
Known as the Motor Fuel Tax Law
The act spans §§ 35-505-1 to 35-505-8b (85 sections).
P.A. 104-6, eff. 1-1-26.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.