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What if I need additional assistance?

Column 7 - Write the name of the Illinois city to

General Instructions

which the fuel product was delivered.

If you have questions about this schedule, write to us

at Motor Fuel Tax, Illinois Department of Revenue,

Column 8 - Write the seller’s Illinois license number.

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

Schedule LE is used for reporting the

call our Springfield office weekdays between 8 a.m.

following taxes:

Column 9 - Write the number of invoiced gallons.

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

• Underground Storage Tank Tax (UST)

• Environmental Impact Fee (EIF)

Line 11 - Add the invoiced gallons reported in

Column 9, Lines 1 through 10.

Step-by-Step Instructions

Which fuels must be reported on this

Line 12 - If you are filing only one Schedule LE,

schedule?

write the amount from Line 11 on Line 12 and on

Step 1: Complete the following

The fuels that must be reported on this schedule

Form RMFT-5-US, Lines 2b and 12; dyed diesel

information

include aviation fuel, dyed diesel fuel, and 1-K

fuel, Column 1; other fuels, Column 2. If you are

kerosene. Do not report any type of kerosene other

Write your company name, your license number,

filing more than one Schedule LE, add Line 11

than 1-K kerosene on this schedule.

and the period for which you are reporting. Check

from each schedule, and write the total amount on

the box next to the product type you are listing on

Line 12 of the last page. Also write this amount on

What is dyed diesel fuel?

this page. Report one product type only per page.

Form RMFT-5-US, Lines 2b and 12; dyed diesel

Dyed diesel fuel is any special fuel that has been

fuel, Column 1; other fuels, Column 2.

Step 2: Report your tax- and fee-paid

dyed per Section 4d of the Motor Fuel Tax Law.

purchases

When do I file this schedule?

Lines 1 through 10 —

You must file Schedule LE with Form RMFT-5-US.

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

invoice.

What records must I keep?

Column 2 - Write the invoice number.

You are required by law to keep books and records

for at least three and one-half years showing all

Column 3 - Write the carrier’s complete business

purchases, receipts, losses through any cause,

name.

sales, distributions, and use of fuels.

Column 4 - Write the bill of lading or manifest

You must keep the original invoice for each tax-

number.

and fee-paid purchase identified on Schedule LE.

The invoice should be receipted “paid” and initialed

Column 5 - Write the seller’s complete name.

by your supplier. You are not required to attach in-

voices to this schedule unless we request you to

Column 6 - Write the name of the Illinois city from

send them in.

which the fuel product originated.

If we do request your invoices to verify purchases,

we will accept legible copies; however, we may re-

quire you send us the originals.

RMFT-18 back (R-3/01)

Schedule Le (Form Rmft-18) - Ust And Eif Tax- And Fee-Paid Purchases Of The Fuel Types Subject Only To Ust/eif Page 2

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