86 Ill. Adm. Code 501.100
Definitions
Section 501
Section 501.100 Definitions
For purposes of this Part, the
following definitions apply:
"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.
(Section 305 of the
Law)
"Law" means the Environmental Impact Fee Law [415
ILCS 125].
"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.
(Section 305 of the Law)