| Name / Term | Definition |
|---|---|
| 1-K Kerosene | A special, low-sulfur grade kerosene suitable for use in non-flue connected kerosene burner appliances, and in wick-fed illuminate lamps which have a maximum limit of .04% sulfur mass, and a freezing point of -22 Fahrenheit, and has a minimum saybolt color of +16. 1-K Kerosene includes 1-K Kerosene that has been dyed in accordance with the Motor Fuel Tax Law. |
| Aviation Fuel | Aviation gasoline or jet fuel. |
| Aviation Gasoline | Motor fuel designed for use in the operation of aircraft, other than jet aircraft, and sold or used for that purpose. |
| Aviation Jet Fuel | Motor fuel designed for use in the operation of jets or turboprop aircraft and sold or used for that purpose. |
| Biodiesel Fuel | Any motor fuel or mixture of motor fuels, other than gasoline blended fuel, that is derived wholly or partly from agricultural products, vegetable oils, recycled greases, animal fats, or the wastes of those products or fats. |
| Biofuels | Transportation fuels that are made from biomass materials. Biodiesel is one of the most common biofuels and is considered a diesel fuel. |
| Blended Biodiesel | A mixture of biodiesel and any other type of diesel fuel. |
| Blended Diesel Fuel | Any mixture of diesel fuel, with respect to which tax has been imposed, and another liquid on which tax has not been imposed, other than diesel fuel dyed in accordance with the United States Environmental Protection Agency or Internal Revenue Service rules. |
| Blended Taxable Fuel | Includes blended diesel fuel and blended motor vehicle fuel. |
| Blender | A person who produces blended motor fuel outside the bulk transfer/terminal system. |
| Blending | The mixing together of liquids that produce a product that is offered for sale, sold, used, or capable or use as fuel for a gasoline-powered engine or diesel-powered engine. |
| Bulk Storage | A container of more than 10 gallons. |
| Compressed Natural Gas | Natural gas that has been compressed and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. |
| Consignee | The entity to whom the accountable product is delivered by a carrier. |
| Consignor | The entity that hires the carrier to transport the accountable product. Generally known as a filer. |
| Dealer | A person who sells or dispenses motor fuel at a retail location. |
| Diesel Replacement Renewable Fuel | Biodiesel and any other fuel derived from a renewable resource that meets all the applicable requirements of the American Society for Testing and Materials (ASTM) for that fuel and that the Department of Agriculture, Trade and Consumer Protection (DATCP) designates by rule as a diesel replacement renewable fuel. |
| Distributor | A person who makes sales of motor fuel at wholesale. A distributor's activities may also include sale of motor fuel at retail. |
| Dyed Diesel | Any diesel fuel with any amount of dye present. |
| Electric Fuel Dealer | A person who owns an EV charging station that dispenses electric fuel into the battery or other energy storage device of an electric motor vehicle. A business that owns EV charging stations and lets others charge their EVs at the stations is an electric fuel dealer. “Electric fuel,” or electricity dispensed into an electric vehicle (EV) for purposes of propelling the EV. |
| Electric Fuel User | A person who dispenses electric fuel from an EV charging station owned and controlled by the person into the battery or other energy storage device of an EV owned or controlled by the person. A business that owns EV charging stations to charge its own fleet of EVs is an electric fuel user. |
| Environmental Impact Fee (EIF)/Underground Storage Tank Tax (UST) |
A fee and tax that are imposed on the privilege of being a receiver of certain petroleum products in Illinois. The Tax and fee are paid by the receiver who first sells or uses the following petroleum products:
|
| Export | To obtain motor fuel in this state for sale or use in another state, territory, or foreign country. |
| Exporter | A person that exports motor fuel from this state. The seller is the exporter of motor fuel delivered out of state by or for the seller, and the purchaser is the exporter of motor fuel delivered out of state by or for the purchaser. |
| Fleet User | A person who produces compressed natural gas, liquefied natural gas, or maintains storage facilities for compressed or liquefied natural gas and delivers all or part of the fuel produced or stored into the fuel supply tank of a motor vehicle. |
| Gallon | A unit of liquid measurement as customarily used in the United States and that contains 231 cubic inches by volume. |
| Gasohol | A blended motor fuel composed of gasoline and fuel grade ethanol. |
| Gasoline Blended Fuel | A mixture composed of gasoline and other liquids, including gasoline blend stocks, gasohol, ethanol, methanol, fuel grade alcohol, and resulting blends, other than a de minimis amount of a product such a carburetor detergent or oxidation inhibitor, that is offered for sale, sold, used, or capable of use as fuel for a gasoline-powered engine. |
| Gasoline Blend Stocks | Any petroleum product component of gasoline, such a naphtha, reformate, or toluene, listed in Treasury Regulation Section 48.4081-1(c)(3), that can be blended for use in motor fuel. This does not include a substance that will be ultimately used for consumer non-motor fuel use and is sold or removed in drum quantities of 55 gallons or fewer at the time of removal or sale. |
| Gasoline Replacement Renewable Energy | Ethanol and any other fuel derived form a renewable resource that meets all the applicable requirements of the American Society for Testing and Materials (ATSM) for that fuel and that the Department of Agriculture, Trade and Consumer Protection (DATCP) designates by rule as a gasoline replacement renewable fuel. |
| Gross Gallons | The total product measured in U.S. gallons without temperature or barometric adjustments. |
| Import | To bring motor fuel into this state by motor vehicle, marine vessel, pipeline, or any other means. |
| Importer | A person that imports motor fuel into this state. |
| Liquefied Natural Gas | Methane or natural gas in the form of a cryogenic or refrigerated liquid for use as a motor fuel. |
| Petroleum Inspection Fee | A fee that is due on all petroleum products. This inspection fee is collected to assist in petroleum products cleanup, and is 2¢ per gallon on most petroleum products. |
| Position Holder | With respect to motor fuel in a terminal, the person that holds the inventory position of the motor fuel, as reflected on the records of the terminal operator. |
| Reseller | Any person, other than a retailer, who purchases motor fuel for resale to a person, and on which tax has been paid. |
| Special Fuel | All volatile and inflammable liquids capable of being used for the generation of power in an internal combustion engine. This includes all diesel fuel, but not gasoline or combustible gases. |
| Stationary Transfer | Transfer of ownership of reportable product from one position holder to another within a terminal or bulk plant. |
| Supplier |
Any person other than a licensed distributor who:
|
| Transport Vehicle | A vehicle designed or used to carry motor fuel over a public highway and includes a straight truck, straight truck/trailer combination, and semitrailer combination rig. |
| Undyed Diesel Fuel | Diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements. Also known as clear diesel fuel. |
