Biodiesel Production Tax

A private biodiesel producer that produces less than 5,000 gallons of biodiesel annually is subject to the annual state motor fuel tax. The return and payment of taxes for a given year are due by January 20 of the following year. A private biodiesel producer that produces more than 5,000 gallons of biodiesel annually must file returns and make monthly state motor fuel tax payments. The return and payment of taxes are due by the 20th day of each calendar month for the preceding calendar month. A private biodiesel fuel producer is defined as a person who converts biomass materials into biodiesel fuel or blends biodiesel fuel exclusively for personal use and not for sale.

(Reference 35 Illinois Compiled Statutes 505/2, 505/2a, and 505/2d)