Illinois Code § 35 ILCS 120/2f

Resellers of motor fuel shall file a return by
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Sec. 2f. 

Resellers of motor fuel shall file a return by
the 20th of the month following the month during which a transaction occurred
showing an itemized statement of the amount of motor fuel sold, distributed and used
by the reseller, identifying the purchaser to whom it was sold
including the purchaser's tax registration number, the amount of tax
collected from the purchaser, or delivery point if
the motor fuel was delivered to an unregistered purchaser outside this State,
name and address and the total quantity of motor fuel sold or transferred
to each purchaser in the preceding calendar month and such other information
as the Department may reasonably require.

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