Illinois Code § 35 ILCS 505/5.5

All carriers of motor fuel entering this State,
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and all carriers transporting motor fuel within this State, except
railroads, pipe lines and water transportation companies operating as
common carriers, and motor vehicles carrying not more than twenty gallons
of motor fuel in the ordinary tank attached to such vehicle for use
therein, shall carry a manifest showing the true name and address of the
consignor and the consignee, the date and time of loading, the number of
gallons and such other information as may be required by the Department.
Every authorized agent of the Department shall have power to stop every
such carrier for the purpose of examining such manifest, and to make any
other reasonable investigation which will prevent avoidance of the tax
provided for in this Act.

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