Marathon Finds Illinois Justices Receptive to Fuel Tax Arguments

Marathon Petroleum Co. appeared to convince members of the Illinois Supreme Court at oral arguments Thursday that it should be able to shake a county-imposed $15 million motor fuel tax bill.

The petroleum refiner is asking the state justices to overturn a 2022 state appeals court ruling that the Cook County Department of Revenue properly imposed its motor fuel tax on “book-out transactions,” which involved paying cash to settle a contract to deliver fuel on a specific date.

Several justices seemed at first to accept the county’s argument that Marathon didn’t support its arguments with examples of actual book-out agreements. ...