United States: Illinois Appellate Court Reverses Tax Tribunal Regarding Taxation Of Compressed Natural Gas

01/11/2018

On December 29, 2017, the First District of the Illinois Appellate Court reversed an Illinois Independent Tax Tribunal ("Tribunal") decision, which had held that compressed natural gas ("CNG") is subject to Illinois motor fuel tax for periods prior to July 1, 2017.¹ This decision creates a potential refund opportunity for motor fuel tax paid on CNG used in the operation of vehicles in Illinois prior to July 1, 2017, and may not foreclose refunds for tax periods after that date. Read more