Illinois Compiled Statutes
35 ILCS 173/5-15 (2026)
Collection of Gas Use Tax; relief of duty
✓ current as of May 2026
Find cases:
SyfertCases citing this section
IL-ILGAilga.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
(35 ILCS 173/5-15)
Sec. 5-15.
Collection of Gas Use Tax; relief of duty.
Beginning with
bills
issued on and after October 1, 2003, a delivering supplier maintaining a place
of
business in
this State shall collect, from the purchasers who have elected the alternate
tax
rate
provided in Section 5-10 of this Law, the tax that is imposed by this Law at
the
alternate
2.4 cents per therm rate. The tax imposed at the alternate tax rate by this
Law shall,
when collected, be stated as a distinct and separate item apart from the
selling
price of the
gas. The tax collected by any delivering supplier shall
constitute a
debt owed by that person to this State. Upon receipt by a delivering supplier
of a copy of a
certificate of registration issued to a self-assessing purchaser under Section
5-20 of this
Law, that delivering supplier is relieved of the duty to collect the alternate
tax from that
self-assessing purchaser beginning with bills issued to that self-assessing
purchaser 30 or
more days after receipt of the copy of that certificate of registration.
(Source: P.A. 93-31, eff. 10-1-03.)
Notes of Decisions
Cited in 1
case, 2011–2011 · leading case: Nat'l RR Passenger Corp. v. Peoples Gas Light & Coke Co., 776 F. Supp. 2d 759 (N.D. Ill. 2011).
Nat'l RR Passenger Corp. v. Peoples Gas Light & Coke Co., 776 F. Supp. 2d 759 (N.D. Ill. 2011). “) In accordance with the Gas Use Tax Law, 35 ILCS 173/5-15, Peoples Gas collected that tax from Amtrak and remitted it to the Department.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.
|