Form Mf 05-2 - Motor Fuel Use Tax - Dyed-Undyed Diesel Fuel (Off Road Usage) printable pdf download

Form Mf 05-2 - Motor Fuel Use Tax - Dyed-Undyed Diesel Fuel (Off Road Usage)

MF 05-2

Tax Type:

Motor Fuel Use Tax

Issue:

Dyed-Undyed Diesel Fuel (Off Road Usage)

STATE OF ILLINOIS

DEPARTMENT OF REVENUE

OFFICE OF ADMINISTRATIVE HEARINGS

SPRINGFIELD, ILLINOIS

THE DEPARTMENT OF REVENUE

)

OF THE STATE OF ILLINOIS

)

Docket No. 05-ST-0000

)

Acct # 00-0000000

)

ABC TRUCKING, INC.

)

Claim for Credit or Refund

)

Taxpayer

)

RECOMMENDATION FOR DISPOSITION

Appearances: Kent Steinkamp, Special Assistant Attorney General, for the Department

of Revenue of the State of Illinois; John Doe as a representative of ABC Trucking, Inc.

Synopsis:

The Department of Revenue (“Department”) issued a letter to ABC Trucking, Inc.

(“taxpayer”) denying its claim for a refund of taxes paid on un-dyed diesel fuel purchased

in Illinois. The taxpayer’s claim requested a refund of $68,171.99 for taxes paid on un-

dyed diesel fuel purchased during the period of April 2003 to December 2003. The

taxpayer timely protested the Department’s denial of the claim. In lieu of an evidentiary

hearing, the parties filed a joint stipulation of facts along with supporting exhibits. The

taxpayer also submitted written arguments in support of its position; the Department did

not submit any arguments. The sole issue presented by the parties is whether the

Form Mf 05-2 - Motor Fuel Use Tax - Dyed-Undyed Diesel Fuel (Off Road Usage)