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General Instructions

What records must I keep?

Column 6 - If the sale was made to a qualified air

carrier, write the name of the airport to which the

You are required by law to keep books and records

product was delivered.

showing all purchases, receipts, losses through

This schedule is used for reporting the

any cause, sales, distributions, and use of fuels.

following taxes:

Do not write anything in this column if the sale was

made to a qualified rail carrier, ship, barge, or

• Underground Storage Tank Tax (UST)

What if I need additional assistance?

vessel.

• Environmental Impact Fee (EIF)

If you have questions about this schedule, write to us

at Motor Fuel Tax, Illinois Department of Revenue,

Which fuels must be reported on this

Column 7 - Write the name of the Illinois city to

P .O. Box 19477, Springfield, Illinois 62794-9477, or

schedule?

which the product was delivered.

call our Springfield office weekdays between 8 a.m.

The fuels that must be reported on this schedule

and 4:30 p.m. at 217 782-2291.

Column 8 - Write the amount of invoiced gallons.

include aviation fuel, kerosene, and diesel fuel

when the following conditions are met:

Line 11 - Add the invoiced gallons reported in

Column 8, Lines 1 through 10.

Aviation fuel and kerosene are exempt if these

Step-by-Step Instructions

products are for sale or use at airports with more

Line 12 - If you are filing more than one Schedule LB,

than 170,000 operations per year, located in cities

group together all Schedules LB that report

of more than 1 million inhabitants, and

Step 1: Complete the following

• diesel fuel sold to railroads. Add Lines 11 from

• sold to or used by holders of certificates of

information

this group, and write the total on Line 12 of the

public convenience and necesssity or foreign air

Write your company name, your license number,

last page. Also write this amount on

carrier permits, issued by the U.S. Department

and the period for which you are reporting. Check

Form RMFT-5-US, Line 6a, Column 1.

of Transportation, and their air carrier affiliates,

the box next to the product type you are listing on

• diesel fuel sold to qualified ships, barges, and

this page. Report one product type only per page.

vessels. Add Lines 11 from this group, and write

• received at facilities owned or leased by the

the result on Line 12 of the last page. Also write

certificate or permit holders and used in their

Step 2: Report your exempt sales

this amount on Form RMFT-5-US, Line 6c,

activities at these airports.

Column 1.

Lines 1 through 10 —

• kerosene sold to qualified air carriers. Add

Diesel fuel is exempt if it is:

Lines 11 from this group, and write the total on

• sold to a rail carrier registered under the Illinois

Column 1 - Write the month, day, and year of the

Line 12 of the last page. Also write this amount

Vehicle Code, Section 18c-7201, or recognized

invoice.

on Form RMFT-5-US, Line 6b, Column 1.

by the Illinois Commerce Commission as a rail

•

carrier, and used directly in railroad operations.

aviation fuel and 1-kerosene sold to qualified air

Column 2 - Write the invoice number.

• consumed or used in the operation of ships,

carriers. Add Lines 11 from this group, and

Column 3 - Write the carrier’s complete business

barges, or vessels, all of which are used prima-

write the total on Line 12 of the last page. Also

name.

rily in or for the transportation of property in

write this amount on Form RMFT-5-US, Line 6b,

interstate commerce for hire on rivers bordering

Column 2.

Column 4 - Write the bill of lading or manifest

Ilinois, if the diesel fuel is delivered by a

number.

licensed receiver to the purchaser’s barge, ship,

or vessel while it is afloat upon a bordering

Column 5 - Write the purchaser’s complete name.

river.

When do I file this schedule?

You must file this schedule with your

Form RMFT-5-US.

This form is authorized as outlined by the Motor Fuel Tax Law and the Environmental Impact Fee Law. Disclosure of this information is REQUIRED.

RMFT-17 back (R-9/01)

Failure to provide information could result in a penalty. This form has been approved by the Forms Management Center.

IL-492-2312

Form Rmft-17 - Ust/eif Exemption For Sales Of Aviation Fuels, Kerosene, And Diesel Fuel - Illinois Department Of Revenue Page 2

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