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91_SB0354enr
SB354 Enrolled LRB9101381MWmg
1 AN ACT to amend the Motor Fuel Tax Law by changing
2 Sections 1.2 and 1.14.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Motor Fuel Tax Law is amended by changing
6 Sections 1.2 and 1.14 as follows:
7 (35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
8 Sec. 1.2. Distributor. "Distributor" means a person who
9 either produces, refines, blends, compounds or manufactures
10 motor fuel in this State, or transports motor fuel into this
11 State or receives motor fuel transported to him from without
12 the State.
13 "Distributor" does not, however, include a person who
14 receives or transports into this State and sells or uses
15 motor fuel under such circumstances as preclude the
16 collection of the tax herein imposed, by reason of the
17 provisions of the constitution and statutes of the United
18 States. However, a person operating a motor vehicle into the
19 State, may transport in the ordinary fuel tank attached to
20 the motor vehicle, not more than twenty gallons of motor
21 fuel, for the operation of the motor vehicle, without being
22 considered a distributor. Any railroad licensed as a bulk
23 user and registered under Section 18c-7201 of the Illinois
24 Vehicle Code may deliver special fuel directly into the fuel
25 supply tank of a locomotive owned, operated, or controlled by
26 any other railroad registered under Section 18c-7201 of the
27 Illinois Vehicle Code without being considered a distributor.
28
29 (Source: P.A. 89-399, eff. 8-20-95.)
30 (35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
SB354 Enrolled -2- LRB9101381MWmg
1 Sec. 1.14. Supplier. "Supplier" means any person other
2 than a licensed distributor who transports special fuel into
3 this State or receives special fuel transported to him from
4 outside the State.
5 "Supplier" does not, however, include a person who
6 receives or transports into this State and sells or uses
7 special fuel under such circumstances as preclude the
8 collection of the tax herein imposed, by reason of the
9 provisions of the Constitution and laws of the United States.
10 However, a person operating a motor vehicle into the State,
11 may transport special fuel in the ordinary fuel tank attached
12 to the motor vehicle for the operation of the motor vehicle
13 without being considered a supplier. Any railroad licensed as
14 a bulk user and registered under Section 18c-7201 of the
15 Illinois Vehicle Code may deliver special fuel directly into
16 the fuel supply tank of a locomotive owned, operated, or
17 controlled by any other railroad registered under Section
18 18c-7201 of the Illinois Vehicle Code without being
19 considered a supplier.
20 (Source: P.A. 89-399, eff. 8-20-95.)
21 Section 99. Effective date. This Act takes effect on
22 July 1, 1999.
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