98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB4721

 

Introduced , by Rep. Frank J. Mautino

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/13a.3  from Ch. 120, par. 429a3

    Amends the Motor Fuel Tax Law. Provides that delinquent motor fuel use taxes shall bear interest at the rate established by the International Motor Fuel Tax Agreement (currently, 1% per month). Removes a requirement that certain motor carriers are required to make tax payments to the Department by certified check. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Motor Fuel Tax Law is amended by changing
5Section 13a.3 as follows:
 
6    (35 ILCS 505/13a.3)  (from Ch. 120, par. 429a3)
7    Sec. 13a.3. Every person holding a valid unrevoked motor
8fuel use tax license issued under Section 13a.4 of this Act
9shall, on or before the last day of the month next succeeding
10any calendar quarter, file with the Department a report, in
11such form as the Department may by rule or regulation
12prescribe, setting forth a statement of the number of miles
13traveled in every jurisdiction and in this State during the
14previous calendar quarter, the number of gallons and type of
15reportable motor fuel consumed on the highways of every
16jurisdiction and of this State, and the total number of gallons
17and types of tax paid fuel purchased within every jurisdiction
18during said previous calendar quarter. A motor carrier who
19purchases motor fuel in this State who pays a tax thereon under
20any section of the Motor Fuel Tax Law other than Sections 13a,
2113a.1, 13a.2 and 13a.3, and who does not apply for a refund
22under Section 13 of the Motor Fuel Tax Law, shall receive a
23gallon for gallon credit against his liability under Sections

 

 

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113a, 13a.1, 13a.2 and 13a.3 hereof. The rate under Section 2 of
2this Act shall apply to each gallon of motor fuel used by such
3motor carrier on the highways of Illinois during the previous
4calendar quarter in excess of the motor fuel purchased in
5Illinois during such previous calendar quarter.
6    The rate under subsection (2) of Section 13a of this Act
7shall apply to each gallon of motor fuel used by such motor
8carrier on the highways of Illinois during the previous
9calendar quarter. For purposes of the preceding paragraphs
10"used" shall be determined as provided in Section 13a.2 of this
11Act.
12    For such motor fuel consumed during the previous calendar
13quarter, said tax shall be payable on the last day of the month
14next succeeding such previous calendar quarter and shall bear
15interest until paid at the rate established by the
16International Motor Fuel Tax Agreement, as now and hereafter
17amended of 1% per month or fraction of month until paid. Motor
18carriers required to file bonds under Section 13a.4 of this Act
19shall make tax payments to the Department by certified check.
20    Reports not filed by the due date shall be considered late
21and any taxes due considered delinquent. The licensee may be
22assessed a penalty of $50 or 10% of the delinquent taxes,
23whichever is greater, for failure to file a report, or for
24filing a late report, or for underpayment of taxes due.
25    As to each gallon of motor fuel purchased in Illinois by
26such motor carrier during the previous calendar quarter in

 

 

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1excess of the number of gallons of motor fuel used by such
2motor carrier on the highways of Illinois during such previous
3calendar quarter, the taxpayer may take a credit for the
4current calendar quarter or the Department may issue a credit
5memorandum or refund to such motor carrier for any tax imposed
6by Part (a) of Section 13a of this Act paid on each such
7gallon. If a credit is given, the credit memorandum shall be
8carried over to offset liabilities of the licensee until the
9credit is fully offset or until 8 calendar quarters pass after
10the end of the calendar quarter in which the credit accrued,
11whichever occurs sooner.
12    A motor carrier who purchases motor fuel in this State
13shall be entitled to a refund under this Section or a credit
14against all his liabilities under Sections 13a, 13a.1, 13a.2
15and 13a.3 hereof for taxes imposed by the Use Tax Act, the
16Retailers' Occupation Tax Act, the Municipal Retailers'
17Occupation Tax Act and the County Retailers' Occupation Tax Act
18on such motor fuel at a rate equal to that established by
19subsection (2) of Section 13a of this Act, provided that such
20taxes have been paid by the taxpayer and such taxes have been
21charged to the motor carrier claiming the credit or refund.
22(Source: P.A. 94-1074, eff. 12-26-06.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.