US Xpress Leasing, Inc. v. Department of Revenue

              1“Under the IFTA, motor carrier owner-operators pay all their state fuel tax obligations
quarterly to their base state, the state in which they are registered. The base state then transfers
the appropriate funds to the taxing state, the state where the fuel tax liability was incurred. This
system prevents owner-operators from having to make multiple payments to different states in
which they operate. Illinois, as a taxing state, maintains IFTA fuel tax returns for only Illinois-based
taxpayers.” Owner-Operator Independent Drivers Ass’n v. Bower, 325 Ill. App. 3d 1045,
1049, 757 N.E.2d 627, 630 (2001).
THIRD DIVISION
AUGUST 27, 2008
1-07-1204
US XPRESS LEASING, INC., ) Appeal from the
) Circuit Court of
Plaintiff-Appellant, ) Cook County.
)
v. ) No. 06 L 50817
)
THE DEPARTMENT OF REVENUE, ) Honorable
) Rita M. Novak,
Defendant-Appellee. ) Judge Presiding.
JUSTICE CUNNINGHAM delivered the opinion of the court:
The plaintiff, US Xpress, filed a complaint in the circuit court of Cook County against the
defendant, the state of Illinois, for review of an administrative law decision that barred its claim for
a refund pursuant to section 13 of the Illinois Motor Tax Fuel Law (35 ILCS 505/13 (West 2002))
(the Law). The circuit court of Cook County affirmed the administrative law decision. This appeal
followed. On appeal, the plaintiff argues that it is entitled to a refund for diesel fuel consumed
during off-highway idling pursuant to the Law. For the following reasons, we affirm the judgment
of the circuit court.
BACKGROUND
The plaintiff, US Xpress, is an interstate motor carrier corporation domiciled in Oklahoma
for the purposes of the International Fuel Tax Agreement (IFTA)1. The plaintiff operates commercial