In every case where motor fuel is exchanged, given or otherwise disposed of, it shall be deemed to have been sold.
35 ILCS 505/1.9
"Sale" means, in addition to its ordinary meaning, any exchange, gift or other disposition
Known as the Motor Fuel Tax Law
The act spans §§ 35-505-1 to 35-505-8b (85 sections).
Laws 1961, p. 3653.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.