Illinois Statutes Chapter 35. Revenue § 505/2d. Reporting and payment requirements for persons who produce biodiesel fuel or biodiesel blends for self-use

(a) Beginning July 1, 2007, notwithstanding any other reporting provisions of this Act, if a private biodiesel fuel producer's total gallonage that is taxable under Sections 2 and 2a of this Act for biodiesel fuel and biodiesel fuel blends is less than 5,000 gallons per year, then he or she must file returns and make payment of the tax imposed by Section 2 and Section 2a of this Act on an annual basis. The returns and payment of tax for a given year are due by January 20 of the following year.

(b) If a private biodiesel fuel producer's total gallonage that is taxable under Sections 2 and 2a of this Act for biodiesel fuel and biodiesel fuel blends is 5,000 or more gallons per year, then he or she must file returns and make payment of the tax imposed by Section 2 and Section 2a of this Act on a monthly basis. The returns and payment of tax are due between the 1st and 20th days of each calendar month for the preceding calendar month.

(c) Except for persons required to be licensed under Section 13a.4 of this Act, a person who is subject to the provisions of this Section is exempt from all bonding and licensure requirements otherwise imposed under this Act. Each person who is subject to the provisions of this Section must keep records as required by Section 12 of this Act.

(d) For the purposes of this Section:

“Biodiesel blend” has the meaning set forth under Section 3-42 of the Use Tax Act (35 ILCS 105/3-42).

“Biodiesel fuel” has the meaning set forth under Section 3-41 of the Use Tax Act (35 ILCS 105/3-41).

“Biomass materials” has the meaning set forth under Section 3-43 of the Use Tax Act (35 ILCS 105/3-43).

“Private biodiesel fuel producer” means a person whose only activities with respect to motor fuel are: