Instructions for Form Reg-4-d - Financial Institution Irrevocable Letter of Credit Bond

ADVERTISEMENT
General Information
Who must submit a bond?
What is required for Form REG-4-D?
Form REG-4-D, Financial Institution Irrevocable Letter of Credit
All signatures and seals must be original. We will not accept copies,
Bond, or Form REG-4-A, Financial Responsibility Bond, is required
faxes, etc., as proof of bond coverage. Duplicate originals must
to complete your registration to be licensed as a
be marked as such and must meet the same requirements as the
• cigarette distributor
• tobacco products distributor
original bond form.
• cigarette machine operator
• motor fuel distributor
If any of the above requirements are not met, we will not accept the
• liquor distributor
• motor fuel supplier
bond and it will be returned for correction.
• direct wine shipper
• motor fuel receiver
• liquor airline
Where do I send my Form REG-4-D?
Note: International Fuel Tax Agreement (IFTA) carriers may be
Mail your completed Form REG-4-D with any required attachments
required to obtain a bond.
to us at
You must complete either Form REG-4-D or Form REG-4-A to
CENTRAL REGISTRATION DIVISION 3-222
obtain a bond. You will not be issued a certificate of registration and
ILLINOIS DEPARTMENT OF REVENUE
cannot be legally registered to do business in Illinois until we receive
PO BOX 19039
your bond.
SPRINGFIELD IL 62794-9039
If you have questions regarding Form REG-4-D, visit our website at
How do I obtain a bond using Form REG-4-D?
tax.illinois.gov or call us weekdays between 8:00 a.m. and 4:30 p.m.
You must provide Form REG-4-D to the financial institution that
at 217 558-7425.
will be providing your bond. A separate bond is required for each
location.
Specific Instructions
Part 1: Financial institution letter of credit bond type
Part 4: Bond conditions
and number
The letter of credit must be written for a minimum of one year and
be automatically renewable for successive one-year periods unless
Line a, Bond type - The bond type must match the tax type for
we receive written notice of cancellation 30 days prior to the maturity
which the bond is being issued.
date.
Line b, Financial institution irrevocable letter of credit number -
This number is assigned by the financial institution and must be
Part 5: Financial institution officer information
present on the bond.
Name, title, and signature - These lines must be completed by the
Line c, Bond amount - The amount of bond coverage must be
financial institution officer authorizing the letter of credit.
entered on this line.
Part 6: Financial institution seal
Part 2: Taxpayer and financial institution information
Financial institution seal - An official seal must be affixed in Part
Taxpayer - The name and address must be identical to the
6. If the financial institution does not have an official seal, a letter,
information that you have registered with us. The address must be
on financial institution letterhead, stating that the financial institution
the physical location of your business; mailing addresses, PO Boxes,
does not have an official seal must accompany the letter of credit.
and other addresses are not acceptable.
Financial institution - The name and address of the financial
institution executing the bond must be present.
Part 3: Effective and maturity date of bond
Effective date - This is the date the bond coverage will begin.
Maturity date - This is the date on which the letter of credit will
mature.
REG-4-D-I (N-04/13)
General Information
Who must submit a bond?
What is required for Form REG-4-D?
Form REG-4-D, Financial Institution Irrevocable Letter of Credit
All signatures and seals must be original. We will not accept copies,
Bond, or Form REG-4-A, Financial Responsibility Bond, is required
faxes, etc., as proof of bond coverage. Duplicate originals must
to complete your registration to be licensed as a
be marked as such and must meet the same requirements as the
• cigarette distributor
• tobacco products distributor
original bond form.
• cigarette machine operator
• motor fuel distributor
If any of the above requirements are not met, we will not accept the
• liquor distributor
• motor fuel supplier
bond and it will be returned for correction.
• direct wine shipper
• motor fuel receiver
• liquor airline
Where do I send my Form REG-4-D?
Note: International Fuel Tax Agreement (IFTA) carriers may be
Mail your completed Form REG-4-D with any required attachments
required to obtain a bond.
to us at
You must complete either Form REG-4-D or Form REG-4-A to
CENTRAL REGISTRATION DIVISION 3-222
obtain a bond. You will not be issued a certificate of registration and
ILLINOIS DEPARTMENT OF REVENUE
cannot be legally registered to do business in Illinois until we receive
PO BOX 19039
your bond.
SPRINGFIELD IL 62794-9039
If you have questions regarding Form REG-4-D, visit our website at
How do I obtain a bond using Form REG-4-D?
tax.illinois.gov or call us weekdays between 8:00 a.m. and 4:30 p.m.
You must provide Form REG-4-D to the financial institution that
at 217 558-7425.
will be providing your bond. A separate bond is required for each
location.
Specific Instructions
Part 1: Financial institution letter of credit bond type
Part 4: Bond conditions
and number
The letter of credit must be written for a minimum of one year and
be automatically renewable for successive one-year periods unless
Line a, Bond type - The bond type must match the tax type for
we receive written notice of cancellation 30 days prior to the maturity
which the bond is being issued.
date.
Line b, Financial institution irrevocable letter of credit number -
This number is assigned by the financial institution and must be
Part 5: Financial institution officer information
present on the bond.
Name, title, and signature - These lines must be completed by the
Line c, Bond amount - The amount of bond coverage must be
financial institution officer authorizing the letter of credit.
entered on this line.
Part 6: Financial institution seal
Part 2: Taxpayer and financial institution information
Financial institution seal - An official seal must be affixed in Part
Taxpayer - The name and address must be identical to the
6. If the financial institution does not have an official seal, a letter,
information that you have registered with us. The address must be
on financial institution letterhead, stating that the financial institution
the physical location of your business; mailing addresses, PO Boxes,
does not have an official seal must accompany the letter of credit.
and other addresses are not acceptable.
Financial institution - The name and address of the financial
institution executing the bond must be present.
Part 3: Effective and maturity date of bond
Effective date - This is the date the bond coverage will begin.
Maturity date - This is the date on which the letter of credit will
mature.
REG-4-D-I (N-04/13)

Download Instructions for Form Reg-4-d - Financial Institution Irrevocable Letter of Credit Bond

485 times
Rate
4.4(4.4 / 5) 29 votes
ADVERTISEMENT