Ill. Admin. Code tit. 86, § 500.201 - Licensure
a) No person shall
act as a distributor, supplier, orreceiverin Illinois without first applying
for and obtaining a license from the Department. The application shall be
signed and verified by the applicant, and shall contain information required by
the Department. Applications must be signed by, and contain the home address
of, each officer, partner or owner of the entity seeking licensure. In the case
of a corporate applicant, the application shall be signed by at least one
corporate officer and shall contain the home address and Social Security Number
of all corporate officers. In the case of a Limited Liability Company, the
application shall be signed by at least one member or manager and shall contain
the home address and Social Security Number of all managers and members.
Applications may not be signed by reporting services or other persons
responsible for reporting a licensee's tax obligations under a power of
attorney, notwithstanding a properly executed power of attorney. The
application shall also contain an acceptance of responsibility signed by the
person or persons who will be responsible for filing returns and payment of
taxes due under the law. No license shall be granted unless the application
contains the name and home address of the person or persons who will be
responsible for filing returns and payment of taxes due under the Law. An
applicant shall also file with the Department a bond on a form to be approved
by and with a surety or sureties satisfactory to the Department.
b) A license shall not be granted, nor shall
any license be maintained, for any supplier or distributor whose principal
place of business is in a state other than Illinois, unless such person is
licensed for motor fuel distributionor export in the state in which the
principal place of business is located and such person is not in default to
that state for any monies due for the sale, distribution, export or use of
motor fuel. (Section 3, 3a, 3b and 3c of the Law) Applicants whose principal
place of business is outside of Illinois and who are not required to be
licensed by the state in which their principal place of business is located
shall not be granted any license, nor shall any license be maintained, if they
are in default to that state for any monies due for the use of motor
fuel.
c) A license shall not be
issued to any person who fails to file a return, or to pay the tax, penalty or
interest for a filed return, or to pay any final assessment of tax, penalty or
interest, as required by the Law, or as required by any other tax Act
administered by the Department. [20 ILCS 2505/39b47 ]
Notes
Amended at 36 Ill. Reg. 6677, effective April 12, 2012
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