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91_SB1082enr
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1 AN ACT concerning motor fuel.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Motor Fuel Tax Law is amended by changing
5 Sections 1.2, 1.5, 1.13A, 1.14, 2, 2b, 3, 3a, 3c, 4c, 5, 5a,
6 6, 6a, 8, 11.5, 12, 12a, 13, 13a.6, 13a.7, 15 and 16 and
7 adding Sections 1.13B, 1.23, 1.24, 1.25, 1.26, 4d, 4e, and 4f
8 as follows:
9 (35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
10 Sec. 1.2. Distributor. "Distributor" means a person who
11 either (i) produces, refines, blends, compounds or
12 manufactures motor fuel in this State, or (ii) transports
13 motor fuel into this State, or (iii) engages in the
14 distribution of motor fuel primarily by tank car or tank
15 truck, or both, and who operates an Illinois bulk plant where
16 he or she has active bulk storage capacity of not less than
17 30,000 gallons for gasoline as defined in item (A) of Section
18 5 of this Law receives motor fuel transported to him from
19 without the State.
20 "Distributor" does not, however, include a person who
21 receives or transports into this State and sells or uses
22 motor fuel under such circumstances as preclude the
23 collection of the tax herein imposed, by reason of the
24 provisions of the constitution and statutes of the United
25 States. However, a person operating a motor vehicle into the
26 State, may transport motor fuel in the ordinary fuel tank
27 attached to the motor vehicle, not more than twenty gallons
28 of motor fuel, for the operation of the motor vehicle,
29 without being considered a distributor.
30 (Source: P.A. 89-399, eff. 8-20-95.)
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1 (35 ILCS 505/1.5) (from Ch. 120, par. 417.5)
2 Sec. 1.5. "Blending" means the mixing together by any
3 process whatsoever, of any one or more products with other
4 products, and regardless of the original character of the
5 products so blended, provided the resultant product so
6 obtained is suitable or practicable for use as a motor fuel,
7 except such blending as may occur in the process known as
8 refining by the original refiner of crude petroleum, and
9 except, also, the blending of products known as lubricating
10 oil in the production of lubricating oils and greases and
11 except, also, the dyeing of special fuel as required by
12 Section 4d of this Law.
13 (Source: Laws 1961, p. 3653.)
14 (35 ILCS 505/1.13A) (from Ch. 120, par. 417.13A)
15 Sec. 1.13A. "1-K Kerosene" means a special low-sulfur
16 grade kerosene suitable for use in non-flue connected
17 kerosene burner appliances, and in wick-fed illuminate lamps
18 which has a maximum limit of .04% sulfur mass, and a freezing
19 point of -22 Fahrenheit, and has a minimum saybolt color of
20 +16. For purposes of this Law, 1-K Kerosene includes 1-K
21 Kerosene that has been dyed in accordance with Section 4d of
22 this Law.
23 (Source: P.A. 87-149.)
24 (35 ILCS 505/1.13B new)
25 Sec. 1.13B. "Dyed diesel fuel" means special fuel, as
26 defined in Section 1.13 of this Law, dyed in accordance with
27 Section 4d of this Law.
28 (35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
29 Sec. 1.14. Supplier. "Supplier" means any person other
30 than a licensed distributor who (i) transports special fuel
31 into this State or (ii) engages in the distribution of
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1 special fuel primarily by tank car or tank truck, or both,
2 and who operates an Illinois bulk plant where he has active
3 bulk storage capacity of not less than 30,000 gallons for
4 special fuel as defined in Section 1.13 of this Law receives
5 special fuel transported to him from outside the State.
6 "Supplier" does not, however, include a person who
7 receives or transports into this State and sells or uses
8 special fuel under such circumstances as preclude the
9 collection of the tax herein imposed, by reason of the
10 provisions of the Constitution and laws of the United States.
11 However, a person operating a motor vehicle into the State,
12 may transport special fuel in the ordinary fuel tank attached
13 to the motor vehicle for the operation of the motor vehicle
14 without being considered a supplier.
15 (Source: P.A. 89-399, eff. 8-20-95.)
16 (35 ILCS 505/1.23 new)
17 Sec. 1.23. "Terminal rack" means a mechanism for
18 dispensing motor fuel or fuel from a refinery, terminal, or
19 bulk plant into a transport truck, railroad tank car, or
20 other means of transportation.
21 (35 ILCS 505/1.24 new)
22 Sec. 1.24. "Premises" means any location where original
23 records are kept; where tank cars, ships, barges, tank
24 trucks, tank wagons, or other types of transportation
25 equipment are used to distribute fuel or motor fuel; or where
26 containers, storage tanks, or other facilities are used to
27 store or distribute fuel or motor fuel.
28 (35 ILCS 505/1.25 new)
29 Sec. 1.25. "Kerosene-type jet fuel" means any jet fuel as
30 described in ASTM specification D 1655 and military
31 specifications MIL-T-5624R and MIL-T-83133D (Grades JP-5 and
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1 JP-8).
2 (35 ILCS 505/1.26 new)
3 Sec. 1.26. "Designated inspection site" means any State
4 highway inspection station, weigh station, agricultural
5 inspection station, mobile station, or other location
6 designated by the Department to be used as a fuel inspection
7 site. A designated inspection site will be identified as a
8 fuel inspection site.
9 (35 ILCS 505/2) (from Ch. 120, par. 418)
10 Sec. 2. A tax is imposed on the privilege of operating
11 motor vehicles upon the public highways and recreational-type
12 watercraft upon the waters of this State.
13 (a) Prior to August 1, 1989, the tax is imposed at the
14 rate of 13 cents per gallon on all motor fuel used in motor
15 vehicles operating on the public highways and recreational
16 type watercraft operating upon the waters of this State.
17 Beginning on August 1, 1989 and until January 1, 1990, the
18 rate of the tax imposed in this paragraph shall be 16 cents
19 per gallon. Beginning January 1, 1990, the rate of tax
20 imposed in this paragraph shall be 19 cents per gallon.
21 (b) The tax on the privilege of operating motor vehicles
22 which use diesel fuel shall be the rate according to
23 paragraph (a) plus an additional 2 1/2 cents per gallon.
24 "Diesel fuel" is defined as any petroleum product intended
25 for use or offered for sale as a fuel for engines in which
26 the fuel is injected into the combustion chamber and ignited
27 by pressure without electric spark.
28 (c) A tax is imposed upon the privilege of engaging in
29 the business of selling motor fuel as a retailer or reseller
30 on all motor fuel used in motor vehicles operating on the
31 public highways and recreational type watercraft operating
32 upon the waters of this State: (1) at the rate of 3 cents per
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1 gallon on motor fuel owned or possessed by such retailer or
2 reseller at 12:01 a.m. on August 1, 1989; and (2) at the rate
3 of 3 cents per gallon on motor fuel owned or possessed by
4 such retailer or reseller at 12:01 A.M. on January 1, 1990.
5 Retailers and resellers who are subject to this
6 additional tax shall be required to inventory such motor fuel
7 and pay this additional tax in a manner prescribed by the
8 Department of Revenue.
9 The tax imposed in this paragraph (c) shall be in
10 addition to all other taxes imposed by the State of Illinois
11 or any unit of local government in this State.
12 (d) Except as provided in Section 2a, the collection of
13 a tax based on gallonage of gasoline used for the propulsion
14 of any aircraft is prohibited on and after October 1, 1979.
15 (e) The collection of a tax, based on gallonage of all
16 products commonly or commercially known or sold as 1-K
17 kerosene, regardless of its classification or uses, is
18 prohibited (i) on and after July 1, 1992 until December 31,
19 1999, except when the 1-K kerosene is either: (1) delivered
20 into bulk storage facilities of a bulk user, or (2) delivered
21 directly into the fuel supply tanks of motor vehicles and
22 (ii) on and after January 1, 2000. Beginning on January 1,
23 2000, the collection of a tax, based on gallonage of all
24 products commonly or commercially known or sold as 1-K
25 kerosene, regardless of its classification or uses, is
26 prohibited except when the 1-K kerosene is delivered directly
27 into a storage tank that is located at a facility that has
28 withdrawal facilities that are readily accessible to and are
29 capable of dispensing 1-K kerosene into the fuel supply tanks
30 of motor vehicles.
31 Any sales, except as provided in paragraph (e), items in
32 (1) or (2) of this Section, of 1-K kerosene that are
33 delivered into a storage tank that is located at a facility
34 that has withdrawal facilities which are readily accessible
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1 to, and are capable of dispensing 1-K kerosene into the fuel
2 supply tanks of motor vehicles must be supported by
3 documentation affirming that the 1-K kerosene will not be
4 sold for use in highway vehicles. Any person, who after
5 submitting documentation, sells or uses 1-K kerosene for use
6 in motor vehicles upon which the tax imposed by this Law has
7 not been paid shall be liable for any tax due on the sales or
8 use of 1-K kerosene.
9 (Source: P.A. 86-16; 86-125; 86-1028; 87-149.)
10 (35 ILCS 505/2b) (from Ch. 120, par. 418b)
11 Sec. 2b. In addition to the tax collection and reporting
12 responsibilities imposed elsewhere in this Act, a person who
13 is required to pay the tax imposed by Section 2a of this Act
14 shall pay the tax to the Department by return showing all
15 fuel purchased, acquired or received and sold, distributed or
16 used during the preceding calendar month including losses of
17 fuel as the result of evaporation or shrinkage due to
18 temperature variations. Losses of fuel as the result of
19 evaporation or shrinkage due to temperature variations may
20 not exceed one percent of the total gallons in storage at
21 the beginning of the month, plus the receipts of gallonage
22 during the month, minus the gallonage remaining in storage at
23 the end of the month. Any loss reported that is in excess of
24 this amount shall be subject to the tax imposed by Section 2a
25 of this Law.
26 The return shall be prescribed by the Department and
27 shall be filed between the 1st and 20th days of each calendar
28 month. The Department may, in its discretion, combine the
29 returns filed under this Section, Section 5, and Section 5a
30 of this Act. The return must be accompanied by appropriate
31 computer-generated magnetic media supporting schedule data in
32 the format required by the Department, unless, as provided by
33 rule, the Department grants an exception upon petition of a
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1 taxpayer. If the return is filed timely, the seller shall
2 take a discount of 2% which is allowed to reimburse the
3 seller for the expenses incurred in keeping records,
4 preparing and filing returns, collecting and remitting the
5 tax and supplying data to the Department on request. The 2%
6 discount, however, shall be applicable only to the amount of
7 payment which accompanies a return that is filed timely in
8 accordance with this Section.
9 (Source: P.A. 88-194.)
10 (35 ILCS 505/3) (from Ch. 120, par. 419)
11 Sec. 3. No person shall act as a distributor of motor
12 fuel within this State without first securing a license to
13 act as a distributor of motor fuel from the Department.
14 Application for such license shall be made to the Department
15 upon blanks furnished by it. The application shall be signed
16 and verified, and shall contain such information as the
17 Department deems necessary. A blender shall, in addition to
18 securing a distributor's license, make application to the
19 Department for a blender's permit, setting forth in the
20 application such information as the Department deems
21 necessary. The applicant for a distributor's license shall
22 also file with the Department a bond on a form to be approved
23 by and with a surety or sureties satisfactory to the
24 Department conditioned upon such applicant paying to the
25 State of Illinois all monies becoming due by reason of the
26 sale or use of motor fuel by the applicant, together with all
27 penalties and interest thereon. The Department shall fix the
28 penalty of such bond in each case taking into consideration
29 the amount of motor fuel expected to be sold, distributed and
30 used by such applicant and the penalty fixed by the
31 Department shall be such, as in its opinion, will protect the
32 State of Illinois against failure to pay the amount
33 hereinafter provided on motor fuel sold, distributed and
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1 used, but the amount of the penalty fixed by the Department
2 shall not exceed twice 2.1 times the monthly amount that
3 would be collectable as a tax in the event of a sale on all
4 the motor fuel sold, distributed, and used by the distributor
5 inclusive of tax-free sales, use, or distribution of tax
6 liability of a monthly return; however, in no event shall the
7 amount of such penalty exceed $100,000. Upon receipt of the
8 application and bond in proper form, the Department shall
9 issue to the applicant a license to act as a distributor. No
10 person who is in default to the State for monies due under
11 this Act for the sale, distribution or use of motor fuel
12 shall receive a license either directly or indirectly to act
13 as a distributor.
14 A license shall not be granted to any person whose
15 principal place of business is in a state other than
16 Illinois, unless such person is licensed for motor fuel
17 distribution in the state in which the principal place of
18 business is located and that such person is not in default to
19 that State for any monies due for the sale, distribution, or
20 use of motor fuel.
21 Notwithstanding his activities are not those of a
22 distributor as defined in Section 1.2 of this Act:
23 A. A person who as of July 1, 1957 holds a
24 distributor's license may continue in that capacity so
25 long as he continues to comply with obligations of a
26 distributor.
27 B. A person who in this State is engaged in the
28 distribution of motor fuel primarily by tank car or tank
29 truck, or both, and who operates an Illinois bulk plant
30 where he has active bulk storage capacity of not less
31 than 30,000 gallons for gasoline as defined in example
32 (A) in the second paragraph of Section 5 of this Act,
33 may, by application to the Department and compliance with
34 the requirements of this Section, obtain a distributor's
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1 license, and when so licensed shall be subject to all the
2 obligations and have all the rights and privileges of a
3 distributor under this Act.
4 (Source: P.A. 90-491, eff. 1-1-98.)
5 (35 ILCS 505/3a) (from Ch. 120, par. 419a)
6 Sec. 3a. No person, other than a licensed distributor,
7 shall act as a supplier of special fuel within this State
8 without first securing a license to act as a supplier of
9 special fuel from the Department.
10 Application for such license shall be made to the
11 Department upon blanks furnished by it. The application shall
12 be signed and verified and shall contain such information as
13 the Department deems necessary.
14 The applicant for a supplier's license shall also file,
15 with the Department, a bond on a form to be approved by and
16 with a surety or sureties satisfactory to the Department,
17 conditioned upon such applicant paying to the State of
18 Illinois all moneys becoming due by reason of the sale or use
19 of special fuel by the applicant, together with all penalties
20 and interest thereon. The Department shall fix the penalty of
21 such bond in each case, taking into consideration the amount
22 of special fuel expected to be sold, distributed and used by
23 such applicant, and the penalty fixed by the Department shall
24 be such, as in its opinion, will protect the State of
25 Illinois against failure to pay the amount hereinafter
26 provided on special fuel sold, distributed and used, but the
27 amount of the penalty fixed by the Department shall not
28 exceed twice the monthly amount of tax liability that would
29 be collectable as a tax in the event of a taxable sale on all
30 the special fuel sold, distributed, and used by the supplier
31 inclusive of tax-free sales, use, or distribution of a
32 monthly return; however, in no event shall the amount exceed
33 $100,000.
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1 Upon receipt of the application and bond in proper form,
2 the Department shall issue to the applicant a license to act
3 as a supplier. No person who is in default to the State for
4 moneys due under this Act for the sale, distribution or use
5 of motor fuel shall receive a license either directly or
6 indirectly to act as a supplier.
7 A license shall not be granted to any person whose
8 principal place of business is in a state other than
9 Illinois, unless such person is licensed for motor fuel
10 distribution in the State in which the principal place of
11 business is located and that other State requires such
12 license and that such person is not in default to that State
13 for any monies due for the sale, distribution, or use of
14 motor fuel.
15 (Source: P.A. 90-491, eff. 1-1-98.)
16 (35 ILCS 505/3c) (from Ch. 120, par. 419b.1)
17 Sec. 3c. No person shall act as a receiver of fuel
18 within this State without first securing a license from the
19 Department to act as a receiver of fuel.
20 Application for such license shall be made to the
21 Department upon blanks furnished by it. The application
22 shall be signed and verified, and shall contain such
23 information as the Department deems necessary. The applicant
24 for a receiver's license shall also file with the Department
25 a bond on a form to be approved by and with a surety or
26 sureties satisfactory to the Department conditioned upon such
27 applicant paying to the State of Illinois all monies becoming
28 due by reason of the receipt of fuel by the applicant,
29 together with all penalties and interest thereon. The
30 Department shall fix the penalty of such bond in each case
31 taking into consideration the amount of fuel expected to be
32 sold, distributed and used by such applicant and the penalty
33 fixed by the Department shall be such, as in its opinion,
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1 will protect the State of Illinois against failure to pay the
2 tax imposed by Section 2a on fuel received in this State, but
3 the amount of the penalty fixed by the Department shall not
4 exceed twice the monthly amount that would be due in the
5 event of a sale or use on all the fuel sold or used by the
6 receiver inclusive of tax-free sales or use of tax liability
7 of a monthly return; however, in no event shall the amount
8 exceed $100,000.
9 Upon receipt of the application and bond in proper form,
10 the Department shall issue to the applicant a license to act
11 as a receiver. No person who is in default to the State for
12 monies due under this Act for the receipt, sale, distribution
13 or use of fuel or motor fuel shall receive a license either
14 directly or indirectly to act as a receiver.
15 (Source: P.A. 90-491, eff. 1-1-98.)
16 (35 ILCS 505/4c) (from Ch. 120, par. 419c)
17 Sec. 4c. Notwithstanding any other provision to the
18 contrary, any person who is required to file a bond pursuant
19 to any provision of this Act and who has continuously
20 complied with all provisions of this Act for 48 24 or more
21 consecutive months, shall no longer be required to comply
22 with the bonding provisions of this Act so long as such
23 person continues his compliance with the provisions of this
24 Act. This provision does not apply to motor carriers subject
25 to the provisions of Sections 13a through 13a.5 of this Act.
26 (Source: P.A. 88-480.)
27 (35 ILCS 505/4d new)
28 Sec. 4d. All special fuel sold or used for non-highway
29 purposes must contain only the dye Solvent Red 164 at a
30 concentration spectrally equivalent to at least 3.9 pounds of
31 the solid dye standard Solvent Red 26 per thousand barrels of
32 special fuel except kerosene-type jet fuel sold for the
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1 propulsion of any aircraft. The dye must be added prior to
2 removal from a terminal rack. The Department may also require
3 all special fuel sold for non-highway use to have a marker
4 added.
5 (35 ILCS 505/4e new)
6 Sec. 4e. A legible and conspicuous notice stating "Dyed
7 Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use"
8 must appear on all shipping papers, bills of lading, and
9 invoices accompanying any sale of dyed diesel fuel.
10 (35 ILCS 505/4f new)
11 Sec. 4f. A legible and conspicuous notice stating "Dyed
12 Diesel Fuel, Non-taxable Use Only" must appear on all
13 containers, storage tanks, or facilities used to store or
14 distribute dyed diesel fuel.
15 (35 ILCS 505/5) (from Ch. 120, par. 421)
16 Sec. 5. Except as hereinafter provided, a person holding
17 a valid unrevoked license to act as a distributor of motor
18 fuel shall, between the 1st and 20th days of each calendar
19 month, make return to the Department, showing an itemized
20 statement of the number of invoiced gallons of motor fuel of
21 the types specified in this Section which were purchased,
22 acquired or received during the preceding calendar month; the
23 amount of such motor fuel produced, refined, compounded,
24 manufactured, blended, sold, distributed, and used by the
25 licensed distributor during the preceding calendar month; the
26 amount of such motor fuel lost or destroyed during the
27 preceding calendar month; and the amount of such motor fuel
28 on hand at the close of business for such month. If a
29 distributor's only activities with respect to motor fuel are
30 either: (1) production of alcohol in quantities of less than
31 10,000 proof gallons per year or (2) blending alcohol in
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1 quantities of less than 10,000 proof gallons per year which
2 such distributor has produced, he shall file returns on an
3 annual basis with the return for a given year being due by
4 January 20 of the following year. Distributors whose total
5 production of alcohol (whether blended or not) exceeds 10,000
6 proof gallons per year, based on production during the
7 preceding (calendar) year or as reasonably projected by the
8 Department if one calendar year's record of production cannot
9 be established, shall file returns between the 1st and 20th
10 days of each calendar month as hereinabove provided.
11 The types of motor fuel referred to in the preceding
12 paragraph are: (A) All products commonly or commercially
13 known or sold as gasoline (including casing-head and
14 absorption or natural gasoline), gasohol, motor benzol or
15 motor benzene regardless of their classification or uses; and
16 (B) all combustible gases which exist in a gaseous state at
17 60 degrees Fahrenheit and at 14.7 pounds per square inch
18 absolute including, but not limited to, liquefied petroleum
19 gases used for highway purposes; and (C) special fuel. Only
20 those quantities of combustible gases (example (B) above)
21 which are used or sold by the distributor to be used to
22 propel motor vehicles on the public highways, or which are
23 delivered into the bulk storage facilities of a bulk user, or
24 which are delivered into a storage tank that is located at a
25 facility that has withdrawal facilities which are readily
26 accessible to and are capable of dispensing combustible gases
27 into the fuel supply tanks of motor vehicles, shall be
28 subject to return. For the purposes of this Act, liquefied
29 petroleum gases shall mean and include any material having a
30 vapor pressure not exceeding that allowed for commercial
31 propane composed predominantly of the following hydrocarbons,
32 either by themselves or as mixtures: Propane, Propylene,
33 Butane (normal butane or iso-butane) and Butylene (including
34 isomers).
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1 In case of a sale of special fuel to someone other than a
2 licensed distributor, or a licensed supplier or a licensed
3 bulk user with a valid permit, for a use other than in motor
4 vehicles, the distributor shall show in his return the amount
5 of invoiced gallons sold and the name and address of the
6 purchaser in addition to any other information the Department
7 may require.
8 All special fuel sold or used for non-highway purposes
9 must have a dye added in accordance with Section 4d of this
10 Law.
11 In case of a tax-free sale, as provided in Section 6, of
12 motor fuel which the distributor is required by this Section
13 to include in his return to the Department, the distributor
14 in his return shall show: (1) If the sale is made to another
15 licensed distributor the amount sold and the name, address
16 and license number of the purchasing distributor; (2) if the
17 sale is made to a person where delivery is made outside of
18 this State the name and address of such purchaser and the
19 point of delivery together with the date and amount
20 delivered; (3) if the sale is made to the Federal Government
21 or its instrumentalities the amount sold, as evidenced by
22 official forms of exemption certificates properly executed
23 and furnished by the Federal Government or its
24 instrumentalities; (4) if the sale is made to a municipal
25 corporation owning and operating a local transportation
26 system for public service in this State the name and address
27 of such purchaser, and the amount sold, as evidenced by
28 official forms of exemption certificates properly executed
29 and furnished by such purchaser; (5) if the sale is made to a
30 privately owned public utility owning and operating 2-axle
31 vehicles designed and used for transporting more than 7
32 passengers, which vehicles are used as common carriers in
33 general transportation of passengers, are not devoted to any
34 specialized purpose and are operated entirely within the
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1 territorial limits of a single municipality or of any group
2 of contiguous municipalities or in a close radius thereof,
3 and the operations of which are subject to the regulations of
4 the Illinois Commerce Commission, then the name and address
5 of such purchaser and the amount sold as evidenced by
6 official forms of exemption certificates properly executed
7 and furnished by the purchaser; (6) if the product sold is
8 special fuel and if the sale is made to a licensed supplier
9 under conditions which qualify the sale for tax exemption
10 under Section 6 of this Act, the amount sold and the name,
11 address and license number of the purchaser; and (7) if a
12 sale of special fuel is made to someone other than a licensed
13 distributor, or a licensed supplier, or a licensed bulk user
14 with a permit, for a use other than in motor vehicles, by
15 making a specific notation thereof on the invoice or sales
16 slip covering such sales and obtaining such supporting
17 documentation as may be required by the Department; and (8)
18 if a sale of special fuel is made to a licensed bulk user
19 with a valid unrevoked permit to purchase special fuel tax
20 exempt.
21 All special fuel sold or used for non-highway purposes
22 must have a dye added in accordance with Section 4d of this
23 Law.
24 A person whose license to act as a distributor of motor
25 fuel has been revoked shall make a return to the Department
26 covering the period from the date of the last return to the
27 date of the revocation of the license, which return shall be
28 delivered to the Department not later than 10 days from the
29 date of the revocation or termination of the license of such
30 distributor; the return shall in all other respects be
31 subject to the same provisions and conditions as returns by
32 distributors licensed under the provisions of this Act.
33 The records, waybills and supporting documents kept by
34 railroads and other common carriers in the regular course of
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1 business shall be prima facie evidence of the contents and
2 receipt of cars or tanks covered by those records, waybills
3 or supporting documents.
4 If the Department has reason to believe and does believe
5 that the amount shown on the return as purchased, acquired,
6 received, sold, used, lost or destroyed is incorrect, or that
7 an amount of motor fuel of the types required by the second
8 paragraph of this Section to be reported to the Department by
9 distributors as a receipt has not been correctly reported as
10 a receipt, the Department shall fix an amount for such
11 receipt, sales, use, loss or destruction according to its
12 best judgment and information, which amount so fixed by the
13 Department shall be prima facie correct. All returns shall
14 be made on forms prepared and furnished by the Department,
15 and shall contain such other information as the Department
16 may reasonably require. The return must be accompanied by
17 appropriate computer-generated magnetic media supporting
18 schedule data in the format required by the Department,
19 unless, as provided by rule, the Department grants an
20 exception upon petition of a taxpayer. All licensed
21 distributors shall report all losses of motor fuel sustained
22 on account of fire, theft, spillage, spoilage, leakage, or
23 any other provable cause when filing the return for the
24 period during which the loss occurred. The mere making of the
25 report does not assure the allowance of the loss as a
26 reduction in tax liability. Losses of motor fuel as the
27 result of evaporation or shrinkage due to temperature
28 variations may not exceed one percent of the total gallons
29 in storage at the beginning of the month, plus the receipts
30 of gallonage during the month, minus the gallonage remaining
31 in storage at the end of the month. Any loss reported that
32 is in excess of one percent shall be subject to the tax
33 imposed by Section 2 of this Law.
34 (Source: P.A. 87-149; 88-194.)
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1 (35 ILCS 505/5a) (from Ch. 120, par. 421a)
2 Sec. 5a. A person holding a valid unrevoked license to
3 act as a supplier of special fuel shall, between the 1st and
4 20th days of each calendar month, make return to the
5 Department showing an itemized statement of the number of
6 invoiced gallons of special fuel acquired, received,
7 purchased, or sold, or used during the preceding calendar
8 month; the amount of special fuel sold, distributed, and used
9 by the licensed supplier during the preceding calendar month;
10 the amount of special fuel lost or destroyed during the
11 preceding calendar month; and the amount of special fuel on
12 hand at the close of business for the preceding calendar
13 month.
14 A person whose license to act as a supplier of special
15 fuel has been revoked shall make a return to the Department
16 covering the period from the date of the last return to the
17 date of the revocation of the license, which return shall be
18 delivered to the Department not later than 10 days from the
19 date of the revocation or termination of the license of such
20 supplier. The return shall in all other respects be subject
21 to the same provisions and conditions as returns by suppliers
22 licensed under this Act.
23 The records, waybills and supporting documents kept by
24 railroads and other common carriers in the regular course of
25 business shall be prima facie evidence of the contents and
26 receipt of cars or tanks covered by those records, waybills
27 or supporting documents.
28 If the Department has reason to believe and does believe
29 that the amount shown on the return as purchased, acquired,
30 received, or sold, or used, or lost is incorrect, or that an
31 amount of special fuel of the type required by the 1st
32 paragraph of this Section to be reported to the Department by
33 suppliers as a purchase, sale or use has not been correctly
34 reported as a purchase, receipt, sale, or use, or loss the
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1 Department shall fix an amount for such purchase, receipt,
2 sale, or use, or loss according to its best judgment and
3 information, which amount so fixed by the Department shall be
4 prima facie correct. All licensed suppliers shall report all
5 losses of special fuel sustained on account of fire, theft,
6 spillage, spoilage, leakage, or any other provable cause when
7 filing the return for the period during which the loss
8 occurred. The mere making of the report does not assure the
9 allowance of the loss as a reduction in tax liability. Losses
10 of special fuel as the result of evaporation or shrinkage due
11 to temperature variations may not exceed one percent of the
12 total gallons in storage at the beginning of the month, plus
13 the receipts of gallonage during the month, minus the
14 gallonage remaining in storage at the end of the month.
15 Any loss reported that is in excess of one percent shall
16 be subject to the tax imposed by Section 2 of this Law.
17 In case of a sale of special fuel to someone other than a
18 licensed distributor or, licensed supplier, or licensed bulk
19 user with a valid permit, for a use other than in motor
20 vehicles, the supplier shall show in his return the amount of
21 invoiced gallons sold and the name and address of the
22 purchaser in addition to any other information the Department
23 may require.
24 All special fuel sold or used for non-highway purposes
25 must have a dye added in accordance with Section 4d of this
26 Law.
27 All returns shall be made on forms prepared and furnished
28 by the Department and shall contain such other information as
29 the Department may reasonably require. The return must be
30 accompanied by appropriate computer-generated magnetic media
31 supporting schedule data in the format required by the
32 Department, unless, as provided by rule, the Department
33 grants an exception upon petition of a taxpayer.
34 In case of a tax-free sale, as provided in Section 6a, of
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1 special fuel which the supplier is required by this Section
2 to include in his return to the Department, the supplier in
3 his return shall show: (1) If the sale of special fuel is
4 made to the Federal Government or its instrumentalities, the
5 amount sold as evidenced by official forms of exemption
6 certificates properly executed and furnished by the
7 Government or its instrumentalities; (2) if the sale of
8 special fuel is made to a municipal corporation owning and
9 operating a local transportation system for public service in
10 this State, the name and address of such purchaser and the
11 amount sold, as evidenced by official forms of exemption
12 certificates properly executed and furnished by such
13 purchaser; (3) if the sale of special fuel is made to a
14 privately owned public utility owning and operating 2-axle
15 vehicles designed and used for transporting more than 7
16 passengers, which vehicles are used as common carriers in
17 general transportation of passengers, are not devoted to any
18 specialized purpose and are operated entirely within the
19 territorial limits of a single municipality or of any group
20 of contiguous municipalities or in a close radius thereof,
21 and the operations of which are subject to the regulations of
22 the Illinois Commerce Commission, then the name and address
23 of such purchaser and the amount sold, as evidenced by
24 official forms of exemption certificates properly executed
25 and furnished by such purchaser; (4) if the product sold is
26 special fuel and if the sale is made to a licensed supplier
27 or to a licensed distributor under conditions which qualify
28 the sale for tax exemption under Section 6a of this Act, the
29 amount sold and the name, address and license number of such
30 purchaser; (5) if a sale of special fuel is made to a person
31 where delivery is made outside of this State, the name and
32 address of such purchaser and the point of delivery together
33 with the date and amount of invoiced gallons delivered; and
34 (6) if a sale of special fuel is made to someone other than a
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1 licensed distributor or a, licensed supplier, or a licensed
2 bulk user with a permit, for a use other than in motor
3 vehicles, by making a specific notation thereof on the
4 invoice or sales slip covering that sale and obtaining such
5 supporting documentation as may be required by the Department
6 ; and (7) if a sale of special fuel is made to a licensed
7 bulk user with a valid unrevoked permit to purchase special
8 fuel tax exempt.
9 All special fuel sold or used for non-highway purposes
10 must have a dye added in accordance with Section 4d of this
11 Law.
12 (Source: P.A. 87-149; 88-194.)
13 (35 ILCS 505/6) (from Ch. 120, par. 422)
14 Sec. 6. Collection of tax; distributors. A distributor
15 who sells or distributes any motor fuel, which he is required
16 by Section 5 to report to the Department when filing a
17 return, shall (except as hereinafter provided) collect at the
18 time of such sale and distribution, the amount of tax imposed
19 under this Act on all such motor fuel sold and distributed,
20 and at the time of making a return, the distributor shall pay
21 to the Department the amount so collected less a discount of
22 2% which is allowed to reimburse the distributor for the
23 expenses incurred in keeping records, preparing and filing
24 returns, collecting and remitting the tax and supplying data
25 to the Department on request, and shall also pay to the
26 Department an amount equal to the amount that would be
27 collectible as a tax in the event of a sale thereof on all
28 such motor fuel used by said distributor during the period
29 covered by the return. However, no payment shall be made
30 based upon dyed diesel fuel used by the distributor for
31 non-highway purposes. The 2% discount shall only be
32 applicable to the amount of tax payment which accompanies a
33 return which is filed timely in accordance with Section 5 of
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1 this Act. In each subsequent sale of motor fuel on which the
2 amount of tax imposed under this Act has been collected as
3 provided in this Section, the amount so collected shall be
4 added to the selling price, so that the amount of tax is paid
5 ultimately by the user of the motor fuel. However, no
6 collection or payment shall be made in the case of the sale
7 or use of any motor fuel to the extent to which such sale or
8 use of motor fuel may not, under the constitution and
9 statutes of the United States, be made the subject of
10 taxation by this State. A person whose license to act as a
11 distributor of fuel has been revoked shall, at the time of
12 making a return, also pay to the Department an amount equal
13 to the amount that would be collectible as a tax in the event
14 of a sale thereof on all motor fuel, which he is required by
15 the second paragraph of Section 5 to report to the Department
16 in making a return, and which he had on hand on the date on
17 which the license was revoked, and with respect to which no
18 tax had been previously paid under this Act.
19 A distributor may make tax free sales of motor fuel, with
20 respect to which he is otherwise required to collect the tax,
21 when the motor fuel is delivered from a dispensing facility
22 that has withdrawal facilities capable of dispensing motor
23 fuel into the fuel supply tanks of motor vehicles only as
24 specified in the following items 3, 4, and 5. A distributor
25 may make tax-free sales of motor fuel, with respect to which
26 he is otherwise required to collect the tax, when the motor
27 fuel is delivered from other facilities only as specified in
28 the following items 1 through 7 8.
29 1. When the sale is made to a person holding a
30 valid unrevoked license as a distributor, by making a
31 specific notation thereof on invoices or sales slip
32 covering each sale.
33 2. When the sale is made with delivery to a
34 purchaser outside of this State.
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1 3. When the sale is made to the Federal Government
2 or its instrumentalities.
3 4. When the sale is made to a municipal corporation
4 owning and operating a local transportation system for
5 public service in this State when an official certificate
6 of exemption is obtained in lieu of the tax.
7 5. When the sale is made to a privately owned
8 public utility owning and operating 2 axle vehicles
9 designed and used for transporting more than 7
10 passengers, which vehicles are used as common carriers in
11 general transportation of passengers, are not devoted to
12 any specialized purpose and are operated entirely within
13 the territorial limits of a single municipality or of any
14 group of contiguous municipalities, or in a close radius
15 thereof, and the operations of which are subject to the
16 regulations of the Illinois Commerce Commission, when an
17 official certificate of exemption is obtained in lieu of
18 the tax.
19 6. When a sale of special fuel is made to a person
20 holding a valid, unrevoked license as a supplier, by
21 making a specific notation thereof on the invoice or
22 sales slip covering each such sale.
23 7. When a sale of special fuel is made to someone
24 other than a licensed distributor or a, licensed supplier
25 , or a licensed bulk user, for a use other than in motor
26 vehicles, by making a specific notation thereof on the
27 invoice or sales slip covering such sale and obtaining
28 such supporting documentation as may be required by the
29 Department. The distributor shall obtain and keep the
30 supporting documentation in such form as the Department
31 may require by rule. The supporting documentation shall
32 be signed by the buyer of the special fuel and shall
33 specify the reasons for which the sale should be made tax
34 free. It shall be made available by the distributor on
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1 demand for inspection and copying by the Department.
2 8. (Blank). When a sale of special fuel is made to
3 a licensed bulk user with a valid unrevoked permit to
4 purchase special fuel tax exempt.
5 All special fuel sold or used for non-highway purposes
6 must have a dye added in accordance with Section 4d of this
7 Law.
8 All suits or other proceedings brought for the purpose of
9 recovering any taxes, interest or penalties due the State of
10 Illinois under this Act may be maintained in the name of the
11 Department.
12 (Source: P.A. 89-399, eff. 8-20-95.)
13 (35 ILCS 505/6a) (from Ch. 120, par. 422a)
14 Sec. 6a. Collection of tax; suppliers. A supplier, other
15 than a licensed distributor, who sells or distributes any
16 special fuel, which he is required by Section 5a to report to
17 the Department when filing a return, shall (except as
18 hereinafter provided) collect at the time of such sale and
19 distribution, the amount of tax imposed under this Act on all
20 such special fuel sold and distributed, and at the time of
21 making a return, the supplier shall pay to the Department the
22 amount so collected less a discount of 2% which is allowed
23 to reimburse the supplier for the expenses incurred in
24 keeping records, preparing and filing returns, collecting and
25 remitting the tax and supplying data to the Department on
26 request, and shall also pay to the Department an amount
27 equal to the amount that would be collectible as a tax in the
28 event of a sale thereof on all such special fuel used by said
29 supplier during the period covered by the return. However,
30 no payment shall be made based upon dyed diesel fuel used by
31 said supplier for non-highway purposes. The 2% discount shall
32 only be applicable to the amount of tax payment which
33 accompanies a return which is filed timely in accordance with
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1 Section 5(a) of this Act. In each subsequent sale of special
2 fuel on which the amount of tax imposed under this Act has
3 been collected as provided in this Section, the amount so
4 collected shall be added to the selling price, so that the
5 amount of tax is paid ultimately by the user of the special
6 fuel. However, no collection or payment shall be made in the
7 case of the sale or use of any special fuel to the extent to
8 which such sale or use of motor fuel may not, under the
9 Constitution and statutes of the United States, be made the
10 subject of taxation by this State.
11 A person whose license to act as supplier of special fuel
12 has been revoked shall, at the time of making a return, also
13 pay to the Department an amount equal to the amount that
14 would be collectible as a tax in the event of a sale thereof
15 on all special fuel, which he is required by the 1st
16 paragraph of Section 5a to report to the Department in making
17 a return.
18 A supplier may make tax-free sales of special fuel, with
19 respect to which he is otherwise required to collect the tax,
20 when the motor fuel is delivered from a dispensing facility
21 that has withdrawal facilities capable of dispensing special
22 fuel into the fuel supply tanks of motor vehicles only as
23 specified in the following items 1, 2, and 3. A supplier may
24 make tax-free sales of special fuel, with respect to which he
25 is otherwise required to collect the tax, when the special
26 fuel is delivered from other facilities only as specified in
27 the following items 1 through 7.
28 1. When the sale is made to the federal government
29 or its instrumentalities.
30 2. When the sale is made to a municipal corporation
31 owning and operating a local transportation system for
32 public service in this State when an official certificate
33 of exemption is obtained in lieu of the tax.
34 3. When the sale is made to a privately owned
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1 public utility owning and operating 2 axle vehicles
2 designed and used for transporting more than 7
3 passengers, which vehicles are used as common carriers in
4 general transportation of passengers, are not devoted to
5 any specialized purpose and are operated entirely within
6 the territorial limits of a single municipality or of any
7 group of contiguous municipalities, or in a close radius
8 thereof, and the operations of which are subject to the
9 regulations of the Illinois Commerce Commission, when an
10 official certificate of exemption is obtained in lieu of
11 the tax.
12 4. When a sale of special fuel is made to a person
13 holding a valid unrevoked license as a supplier or a
14 distributor by making a specific notation thereof on
15 invoice or sales slip covering each such sale.
16 5. When a sale of special fuel is made to someone
17 other than a licensed distributor, licensed supplier, or
18 licensed bulk user for a use other than in motor
19 vehicles, by making a specific notation thereof on the
20 invoice or sales slip covering such sale and obtaining
21 such supporting documentation as may be required by the
22 Department. The supplier shall obtain and keep the
23 supporting documentation in such form as the Department
24 may require by rule. The supporting documentation shall
25 be signed by the buyer of the special fuel and shall
26 specify the reasons for which the sale should be made tax
27 free. It shall be made available by the supplier on
28 demand for inspection and copying by the Department.
29 6. (Blank). When a sale of special fuel is made to
30 a licensed bulk user with a valid, unrevoked permit to
31 purchase special fuel tax exempt.
32 7. When a sale of special fuel is made to a person
33 where delivery is made outside of this State.
34 All special fuel sold or used for non-highway purposes
SB1082 Enrolled -26- LRB9105921PTdv
1 must have a dye added in accordance with Section 4d of this
2 Law.
3 All suits or other proceedings brought for the purpose of
4 recovering any taxes, interest or penalties due the State of
5 Illinois under this Act may be maintained in the name of the
6 Department.
7 (Source: P.A. 89-399, eff. 8-20-95.)
8 (35 ILCS 505/8) (from Ch. 120, par. 424)
9 Sec. 8. Except as provided in Sections Section 8a and
10 13a.6 and items 13, 14, 15, and 16 of Section 15, all money
11 received by the Department under this Act, including payments
12 made to the Department by member jurisdictions participating
13 in the International Fuel Tax Agreement, shall be deposited
14 in a special fund in the State treasury, to be known as the
15 "Motor Fuel Tax Fund", and shall be used as follows:
16 (a) 2 1/2 cents per gallon of the tax collected on
17 special fuel under paragraph (b) of Section 2 and Section 13a
18 of this Act shall be transferred to the State Construction
19 Account Fund in the State Treasury;
20 (b) $420,000 shall be transferred each month to the
21 State Boating Act Fund to be used by the Department of
22 Natural Resources for the purposes specified in Article X of
23 the Boat Registration and Safety Act;
24 (c) $1,500,000 shall be transferred each month to the
25 Grade Crossing Protection Fund to be used as follows: not
26 less than $6,000,000 each fiscal year shall be used for the
27 construction or reconstruction of rail highway grade
28 separation structures; beginning with fiscal year 1997 and
29 ending in fiscal year 1999, $1,500,000, and $750,000 in
30 fiscal year 2000 and each fiscal year thereafter shall be
31 transferred to the Transportation Regulatory Fund and shall
32 be accounted for as part of the rail carrier portion of such
33 funds and shall be used to pay the cost of administration of
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1 the Illinois Commerce Commission's railroad safety program in
2 connection with its duties under subsection (3) of Section
3 18c-7401 of the Illinois Vehicle Code, with the remainder to
4 be used by the Department of Transportation upon order of the
5 Illinois Commerce Commission, to pay that part of the cost
6 apportioned by such Commission to the State to cover the
7 interest of the public in the use of highways, roads or
8 streets in the county highway system, township and district
9 road system or municipal street system as defined in the
10 Illinois Highway Code, as the same may from time to time be
11 amended, for separation of grades, for installation,
12 construction or reconstruction of crossing protection or
13 reconstruction, alteration, relocation including construction
14 or improvement of any existing highway necessary for access
15 to property or improvement of any grade crossing including
16 the necessary highway approaches thereto of any railroad
17 across the highway or public road, as provided for in and in
18 accordance with Section 18c-7401 of the Illinois Vehicle
19 Code. In entering orders for projects for which payments
20 from the Grade Crossing Protection Fund will be made, the
21 Commission shall account for expenditures authorized by the
22 orders on a cash rather than an accrual basis. For purposes
23 of this requirement an "accrual basis" assumes that the total
24 cost of the project is expended in the fiscal year in which
25 the order is entered, while a "cash basis" allocates the cost
26 of the project among fiscal years as expenditures are
27 actually made. To meet the requirements of this subsection,
28 the Illinois Commerce Commission shall develop annual and
29 5-year project plans of rail crossing capital improvements
30 that will be paid for with moneys from the Grade Crossing
31 Protection Fund. The annual project plan shall identify
32 projects for the succeeding fiscal year and the 5-year
33 project plan shall identify projects for the 5 directly
34 succeeding fiscal years. The Commission shall submit the
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1 annual and 5-year project plans for this Fund to the
2 Governor, the President of the Senate, the Senate Minority
3 Leader, the Speaker of the House of Representatives, and the
4 Minority Leader of the House of Representatives on the first
5 Wednesday in April of each year;
6 (d) of the amount remaining after allocations provided
7 for in subsections (a), (b) and (c), a sufficient amount
8 shall be reserved to pay all of the following:
9 (1) the costs of the Department of Revenue in
10 administering this Act;
11 (2) the costs of the Department of Transportation
12 in performing its duties imposed by the Illinois Highway
13 Code for supervising the use of motor fuel tax funds
14 apportioned to municipalities, counties and road
15 districts;
16 (3) refunds provided for in Section 13 of this Act
17 and under the terms of the International Fuel Tax
18 Agreement referenced in Section 14a;
19 (4) from October 1, 1985 until June 30, 1994, the
20 administration of the Vehicle Emissions Inspection Law,
21 which amount shall be certified monthly by the
22 Environmental Protection Agency to the State Comptroller
23 and shall promptly be transferred by the State
24 Comptroller and Treasurer from the Motor Fuel Tax Fund to
25 the Vehicle Inspection Fund, and beginning July 1, 1994,
26 and until December 31, 2000, one-twelfth of $25,000,000
27 each month for the administration of the Vehicle
28 Emissions Inspection Law of 1995, to be transferred by
29 the State Comptroller and Treasurer from the Motor Fuel
30 Tax Fund into the Vehicle Inspection Fund;
31 (5) amounts ordered paid by the Court of Claims;
32 and
33 (6) payment of motor fuel use taxes due to member
34 jurisdictions under the terms of the International Fuel
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1 Tax Agreement. The Department shall certify these
2 amounts to the Comptroller by the 15th day of each month;
3 the Comptroller shall cause orders to be drawn for such
4 amounts, and the Treasurer shall administer those amounts
5 on or before the last day of each month;
6 (e) after allocations for the purposes set forth in
7 subsections (a), (b), (c) and (d), the remaining amount shall
8 be apportioned as follows:
9 (1) 58.4% shall be deposited as follows:
10 (A) 37% into the State Construction Account
11 Fund, and
12 (B) 63% into the Road Fund, $1,250,000 of
13 which shall be reserved each month for the
14 Department of Transportation to be used in
15 accordance with the provisions of Sections 6-901
16 through 6-906 of the Illinois Highway Code;
17 (2) 41.6% shall be transferred to the Department of
18 Transportation to be distributed as follows:
19 (A) 49.10% to the municipalities of the State,
20 (B) 16.74% to the counties of the State having
21 1,000,000 or more inhabitants,
22 (C) 18.27% to the counties of the State having
23 less than 1,000,000 inhabitants,
24 (D) 15.89% to the road districts of the State.
25 As soon as may be after the first day of each month the
26 Department of Transportation shall allot to each municipality
27 its share of the amount apportioned to the several
28 municipalities which shall be in proportion to the population
29 of such municipalities as determined by the last preceding
30 municipal census if conducted by the Federal Government or
31 Federal census. If territory is annexed to any municipality
32 subsequent to the time of the last preceding census the
33 corporate authorities of such municipality may cause a census
34 to be taken of such annexed territory and the population so
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1 ascertained for such territory shall be added to the
2 population of the municipality as determined by the last
3 preceding census for the purpose of determining the allotment
4 for that municipality. If the population of any municipality
5 was not determined by the last Federal census preceding any
6 apportionment, the apportionment to such municipality shall
7 be in accordance with any census taken by such municipality.
8 Any municipal census used in accordance with this Section
9 shall be certified to the Department of Transportation by the
10 clerk of such municipality, and the accuracy thereof shall be
11 subject to approval of the Department which may make such
12 corrections as it ascertains to be necessary.
13 As soon as may be after the first day of each month the
14 Department of Transportation shall allot to each county its
15 share of the amount apportioned to the several counties of
16 the State as herein provided. Each allotment to the several
17 counties having less than 1,000,000 inhabitants shall be in
18 proportion to the amount of motor vehicle license fees
19 received from the residents of such counties, respectively,
20 during the preceding calendar year. The Secretary of State
21 shall, on or before April 15 of each year, transmit to the
22 Department of Transportation a full and complete report
23 showing the amount of motor vehicle license fees received
24 from the residents of each county, respectively, during the
25 preceding calendar year. The Department of Transportation
26 shall, each month, use for allotment purposes the last such
27 report received from the Secretary of State.
28 As soon as may be after the first day of each month, the
29 Department of Transportation shall allot to the several
30 counties their share of the amount apportioned for the use of
31 road districts. The allotment shall be apportioned among the
32 several counties in the State in the proportion which the
33 total mileage of township or district roads in the respective
34 counties bears to the total mileage of all township and
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1 district roads in the State. Funds allotted to the respective
2 counties for the use of road districts therein shall be
3 allocated to the several road districts in the county in the
4 proportion which the total mileage of such township or
5 district roads in the respective road districts bears to the
6 total mileage of all such township or district roads in the
7 county. After July 1 of any year, no allocation shall be
8 made for any road district unless it levied a tax for road
9 and bridge purposes in an amount which will require the
10 extension of such tax against the taxable property in any
11 such road district at a rate of not less than either .08% of
12 the value thereof, based upon the assessment for the year
13 immediately prior to the year in which such tax was levied
14 and as equalized by the Department of Revenue or, in DuPage
15 County, an amount equal to or greater than $12,000 per mile
16 of road under the jurisdiction of the road district,
17 whichever is less. If any road district has levied a special
18 tax for road purposes pursuant to Sections 6-601, 6-602 and
19 6-603 of the Illinois Highway Code, and such tax was levied
20 in an amount which would require extension at a rate of not
21 less than .08% of the value of the taxable property thereof,
22 as equalized or assessed by the Department of Revenue, or, in
23 DuPage County, an amount equal to or greater than $12,000 per
24 mile of road under the jurisdiction of the road district,
25 whichever is less, such levy shall, however, be deemed a
26 proper compliance with this Section and shall qualify such
27 road district for an allotment under this Section. If a
28 township has transferred to the road and bridge fund money
29 which, when added to the amount of any tax levy of the road
30 district would be the equivalent of a tax levy requiring
31 extension at a rate of at least .08%, or, in DuPage County,
32 an amount equal to or greater than $12,000 per mile of road
33 under the jurisdiction of the road district, whichever is
34 less, such transfer, together with any such tax levy, shall
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1 be deemed a proper compliance with this Section and shall
2 qualify the road district for an allotment under this
3 Section.
4 In counties in which a property tax extension limitation
5 is imposed under the Property Tax Extension Limitation Law,
6 road districts may retain their entitlement to a motor fuel
7 tax allotment if, at the time the property tax extension
8 limitation was imposed, the road district was levying a road
9 and bridge tax at a rate sufficient to entitle it to a motor
10 fuel tax allotment and continues to levy the maximum
11 allowable amount after the imposition of the property tax
12 extension limitation. Any road district may in all
13 circumstances retain its entitlement to a motor fuel tax
14 allotment if it levied a road and bridge tax in an amount
15 that will require the extension of the tax against the
16 taxable property in the road district at a rate of not less
17 than 0.08% of the assessed value of the property, based upon
18 the assessment for the year immediately preceding the year in
19 which the tax was levied and as equalized by the Department
20 of Revenue or, in DuPage County, an amount equal to or
21 greater than $12,000 per mile of road under the jurisdiction
22 of the road district, whichever is less.
23 As used in this Section the term "road district" means
24 any road district, including a county unit road district,
25 provided for by the Illinois Highway Code; and the term
26 "township or district road" means any road in the township
27 and district road system as defined in the Illinois Highway
28 Code. For the purposes of this Section, "road district" also
29 includes park districts, forest preserve districts and
30 conservation districts organized under Illinois law and
31 "township or district road" also includes such roads as are
32 maintained by park districts, forest preserve districts and
33 conservation districts. The Department of Transportation
34 shall determine the mileage of all township and district
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1 roads for the purposes of making allotments and allocations
2 of motor fuel tax funds for use in road districts.
3 Payment of motor fuel tax moneys to municipalities and
4 counties shall be made as soon as possible after the
5 allotment is made. The treasurer of the municipality or
6 county may invest these funds until their use is required and
7 the interest earned by these investments shall be limited to
8 the same uses as the principal funds.
9 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
10 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
11 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
12 9-16-98.)
13 (35 ILCS 505/11.5) (from Ch. 120, par. 427a)
14 Sec. 11.5. In the event that liability upon the bond
15 filed by a distributor, supplier, or receiver, or bulk user
16 with the Department shall be discharged or reduced, whether
17 by judgment rendered, payment made or otherwise, or if in the
18 opinion of the Department the bond of any distributor,
19 supplier, or receiver, or bulk user theretofore given shall
20 become unsatisfactory, then the distributor, supplier, or
21 receiver, or bulk user shall forthwith, upon the written
22 demand of the Department, file a new bond in the same manner
23 and form and in an amount and with sureties satisfactory to
24 the Department, failing which the Department shall forthwith
25 revoke the license of the distributor, supplier, or receiver,
26 or bulk user.
27 If such new bond shall be furnished by the distributor,
28 supplier, or receiver, or bulk user as above provided, the
29 Department shall cancel the bond for which such new bond
30 shall be substituted.
31 Any surety on any bond furnished by any distributor,
32 supplier, or receiver, or bulk user shall be released and
33 discharged from any and all liability to the State of
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1 Illinois accruing on such bond after the expiration of 60
2 days from the date upon which such surety shall have filed
3 with the Department written request so to be released and
4 discharged. But such request shall not operate to relieve,
5 release or discharge such surety from any liability already
6 accrued, or which shall accrue, before the expiration of said
7 60-day period. The Department shall, promptly on receipt of
8 such request, notify the distributor, supplier, or receiver,
9 or bulk user and, unless such distributor, supplier, or
10 receiver, or bulk user shall on or before the expiration of
11 such 60-day period file with the Department a new bond with a
12 surety or sureties satisfactory to the Department in the
13 amount and form hereinbefore provided, the Department shall
14 forthwith cancel the license of such distributor, supplier,
15 or receiver, or bulk user. If such new bond shall be
16 furnished by said distributor, supplier, or receiver, or bulk
17 user as above provided, the Department shall cancel the bond
18 for which such new bond shall be substituted.
19 (Source: P.A. 86-958; 87-895.)
20 (35 ILCS 505/12) (from Ch. 120, par. 428)
21 Sec. 12. It is the duty of every distributor, receiver,
22 and or supplier under this Act to keep within this State and
23 of every bulk user under this Act to keep within this State
24 or at some office outside this State for any period for which
25 the Department is authorized to issue a Notice of Tax
26 Liability to the distributor, receiver, or supplier or bulk
27 user, records and books showing all purchases, receipts,
28 losses through any cause, sales, distribution and use of
29 motor fuel, aviation fuels, home heating oils, and kerosene,
30 and products used for the purpose of blending to produce
31 motor fuel, which records and books shall, at all times
32 during business hours of the day, be subject to inspection by
33 the Department, or its duly authorized agents and employees.
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1 If, however, the records and books of any bulk user are kept
2 out of this State, such records and books shall be produced
3 for inspection within 20 days from date of notice from the
4 Department at Springfield or Chicago as designated in that
5 notice. For purposes of this Section, "records" means all
6 data maintained by the taxpayer including data on paper,
7 microfilm, microfiche or any type of machine-sensible data
8 compilation. The Department may, in its discretion, prescribe
9 reasonable and uniform methods for keeping of records and
10 books by licensees and that set forth requirements for the
11 form and format of records that must be maintained in order
12 to comply with any recordkeeping requirement under this Act.
13 (Source: P.A. 88-480.)
14 (35 ILCS 505/12a) (from Ch. 120, par. 428a)
15 Sec. 12a. (a) Any duly authorized agent or employee of
16 the Department shall have authority to enter in or upon the
17 premises of any manufacturer, vendor, dealer, retailer,
18 distributor, receiver, supplier or user of motor fuel or
19 special fuels during the regular business hours in order to
20 examine books, records, invoices, storage tanks, and any
21 other applicable equipment pertaining to motor fuel, aviation
22 fuels, home heating oils, kerosene, or special fuels, to
23 determine whether or not the taxes imposed by this Act have
24 been paid.
25 (b) Any duly authorized agent of the Department, upon
26 presenting appropriate credentials and a written notice to
27 the person who owns, operates, or controls the place to be
28 inspected, shall have the authority to enter any place and to
29 conduct inspections in accordance with subsections (b)
30 through (g) of this Section.
31 (c) Inspections will be performed in a reasonable manner
32 and at times that are reasonable under the circumstances,
33 taking into consideration the normal business hours of the
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1 place to be entered.
2 (d) Inspections may be at any place at which taxable
3 motor fuel is or may be produced or stored or at any
4 inspection site where evidence of the following activities
5 may be discovered:
6 (1) Where any dyed diesel fuel is sold or held for
7 sale by any person for any use which the person knows or
8 has reason to know is not a nontaxable use of such fuel.
9 (2) Where any dyed diesel fuel is held for use or
10 used by any person for a use other than a nontaxable use
11 and the person knew, or had reason to know, that the fuel
12 was dyed according to Section 4d.
13 (3) Where any person willfully alters, or attempts
14 to alter, the strength or composition of any dye or
15 marking done pursuant to Section 4d of this Law.
16 The places may include, but are not limited to, the
17 following:
18 (1) Any terminal.
19 (2) Any fuel storage facility that is not a
20 terminal.
21 (3) Any retail fuel facility.
22 (4) Any designated inspection site.
23 (e) Duly authorized agents of the Department may
24 physically inspect, examine, or otherwise search any tank,
25 reservoir, or other container that can or may be used for the
26 production, storage, or transportation of fuel, fuel dyes, or
27 fuel markers. Inspection may also be made of any equipment
28 used for, or in connection with, production, storage, or
29 transportation of fuel, fuel dyes, or fuel markers. This
30 includes any equipment used for the dyeing or marking of
31 fuel. This also includes books and records, if any, that are
32 maintained at the place of inspection and are kept to
33 determine tax liability under this Law.
34 (f) Duly authorized agents of the Department may detain
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1 any motor vehicle, train, barge, ship, or vessel for the
2 purpose of inspecting its fuel tanks and storage tanks.
3 Detainment will be either on the premises under inspection or
4 at a designated inspection site. Detainment may continue for
5 a reasonable period of time as is necessary to determine the
6 amount and composition of the fuel.
7 (g) Duly authorized agents of the Department may take
8 and remove samples of fuel in quantities as are reasonably
9 necessary to determine the composition of the fuel.
10 (h) (1) Any person that refuses to allow an inspection
11 shall pay a $1,000 penalty for each refusal. This
12 penalty is in addition to any other penalty or tax that
13 may be imposed upon that person or any other person
14 liable for tax under this Law. All penalties received
15 under this subsection shall be deposited into the Tax
16 Compliance and Administration Fund.
17 (2) In addition, any licensee who refuses to allow
18 an inspection shall be subject to license revocation as
19 provided by Section 16 of this Law ; provided that if
20 such books, records or invoices of any bulk user are kept
21 out of this State, such books, records or invoices shall
22 be produced for examination within 20 days from the date
23 of notice from the Department at Springfield or Chicago
24 as designated in said notice.
25 (Source: P.A. 86-958.)
26 (35 ILCS 505/13) (from Ch. 120, par. 429)
27 Sec. 13. Any person other than a distributor or
28 supplier, who loses motor fuel through any cause or uses
29 motor fuel (upon which he has paid the amount required to be
30 collected under Section 2 of this Act) for any purpose other
31 than operating a motor vehicle upon the public highways or
32 waters, shall be reimbursed and repaid the amount so paid.
33 Any person who purchases motor fuel in Illinois and uses
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1 that motor fuel in another state and that other state imposes
2 a tax on the use of such motor fuel shall be reimbursed and
3 repaid the amount of Illinois tax paid under Section 2 of
4 this Act on the motor fuel used in such other state.
5 Reimbursement and repayment shall be made by the Department
6 upon receipt of adequate proof of taxes paid to another state
7 and the amount of motor fuel used in that state.
8 Claims for such reimbursement must be made to the
9 Department of Revenue, duly verified by the claimant (or by
10 the claimant's legal representative if the claimant has died
11 or become a person under legal disability), upon forms
12 prescribed by the Department. The claim must state such
13 facts relating to the purchase, importation, manufacture or
14 production of the motor fuel by the claimant as the
15 Department may deem necessary, and the time when, and the
16 circumstances of its loss or the specific purpose for which
17 it was used (as the case may be), together with such other
18 information as the Department may reasonably require. No
19 claim based upon idle time shall be allowed. Claims for full
20 reimbursement must be filed not later than one year after the
21 date on which the tax was paid by the claimant.
22 If, however, a claim for such reimbursement otherwise
23 meeting the requirements of this Section is filed more than
24 one year but less than 2 years after that date, the claimant
25 shall be reimbursed at the rate of 80% of the amount to which
26 he would have been entitled if his claim had been timely
27 filed.
28 The Department may make such investigation of the
29 correctness of the facts stated in such claims as it deems
30 necessary. When the Department has approved any such claim,
31 it shall pay to the claimant (or to the claimant's legal
32 representative, as such if the claimant has died or become a
33 person under legal disability) the reimbursement provided in
34 this Section, out of any moneys appropriated to it for that
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1 purpose.
2 Any distributor or supplier who has paid the tax imposed
3 by Section 2 of this Act upon motor fuel lost or used by such
4 distributor or supplier for any purpose other than operating
5 a motor vehicle upon the public highways or waters may file a
6 claim for credit or refund to recover the amount so paid.
7 Such claims shall be filed on forms prescribed by the
8 Department. Such claims shall be made to the Department,
9 duly verified by the claimant (or by the claimant's legal
10 representative if the claimant has died or become a person
11 under legal disability), upon forms prescribed by the
12 Department. The claim shall state such facts relating to the
13 purchase, importation, manufacture or production of the motor
14 fuel by the claimant as the Department may deem necessary and
15 the time when the loss or nontaxable use occurred, and the
16 circumstances of its loss or the specific purpose for which
17 it was used (as the case may be), together with such other
18 information as the Department may reasonably require. Claims
19 must be filed not later than one year after the date on which
20 the tax was paid by the claimant.
21 The Department may make such investigation of the
22 correctness of the facts stated in such claims as it deems
23 necessary. When the Department approves a claim, the
24 Department shall issue a refund or credit memorandum as
25 requested by the taxpayer, to the distributor or supplier who
26 made the payment for which the refund or credit is being
27 given or, if the distributor or supplier has died or become
28 incompetent, to such distributor's or supplier's legal
29 representative, as such. The amount of such credit
30 memorandum shall be credited against any tax due or to become
31 due under this Act from the distributor or supplier who made
32 the payment for which credit has been given.
33 Any credit or refund that is allowed under this Section
34 shall bear interest at the rate and in the manner specified
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1 in the Uniform Penalty and Interest Act.
2 In case the distributor or supplier requests and the
3 Department determines that the claimant is entitled to a
4 refund, such refund shall be made only from such
5 appropriation as may be available for that purpose. If it
6 appears unlikely that the amount appropriated would permit
7 everyone having a claim allowed during the period covered by
8 such appropriation to elect to receive a cash refund, the
9 Department, by rule or regulation, shall provide for the
10 payment of refunds in hardship cases and shall define what
11 types of cases qualify as hardship cases.
12 In any case in which there has been an erroneous refund
13 of tax payable under this Section, a notice of tax liability
14 may be issued at any time within 3 years from the making of
15 that refund, or within 5 years from the making of that refund
16 if it appears that any part of the refund was induced by
17 fraud or the misrepresentation of material fact. The amount
18 of any proposed assessment set forth by the Department shall
19 be limited to the amount of the erroneous refund.
20 If no tax is due and no proceeding is pending to
21 determine whether such distributor or supplier is indebted to
22 the Department for tax, the credit memorandum so issued may
23 be assigned and set over by the lawful holder thereof,
24 subject to reasonable rules of the Department, to any other
25 licensed distributor or supplier who is subject to this Act,
26 and the amount thereof applied by the Department against any
27 tax due or to become due under this Act from such assignee.
28 If the payment for which the distributor's or supplier's
29 claim is filed is held in the protest fund of the State
30 Treasury during the pendency of the claim for credit
31 proceedings pursuant to the order of the court in accordance
32 with Section 2a of the State Officers and Employees Money
33 Disposition Act and if it is determined by the Department or
34 by the final order of a reviewing court under the
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1 Administrative Review Law that the claimant is entitled to
2 all or a part of the credit claimed, the claimant, instead of
3 receiving a credit memorandum from the Department, shall
4 receive a cash refund from the protest fund as provided for
5 in Section 2a of the State Officers and Employees Money
6 Disposition Act.
7 If any person ceases to be licensed as a distributor or
8 supplier while still holding an unused credit memorandum
9 issued under this Act, such person may, at his election
10 (instead of assigning the credit memorandum to a licensed
11 distributor or licensed supplier under this Act), surrender
12 such unused credit memorandum to the Department and receive a
13 refund of the amount to which such person is entitled.
14 No claim based upon the use of undyed diesel fuel shall
15 be allowed except for undyed diesel fuel used by a commercial
16 vehicle, as that term is defined in Section 1-111.8 of the
17 Illinois Vehicle Code, for any purpose other than operating
18 the commercial vehicle upon the public highways and
19 unlicensed commercial vehicles operating on private property.
20 Claims shall be limited to commercial vehicles that are
21 operated for both highway purposes and any purposes other
22 than operating such vehicles upon the public highways. The
23 Department shall promulgate regulations establishing specific
24 limits on the amount of undyed diesel fuel that may be
25 claimed for refund.
26 For purposes of claims for refund, "loss" means the
27 reduction of motor fuel resulting from fire, theft, spillage,
28 spoilage, leakage, or any other provable cause, but does not
29 include a reduction resulting from evaporation or shrinkage
30 due to temperature variations.
31 (Source: P.A. 90-491, eff. 1-1-98.)
32 (35 ILCS 505/13a.6) (from Ch. 120, par. 429a6)
33 Sec. 13a.6. In addition to any other penalties imposed
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1 by this Act:
2 (a) If a commercial motor vehicle is found operating in
3 Illinois (i) without displaying decals required by Section
4 13a.4 of this Act, or in lieu thereof only for the period
5 specified on the temporary permit, a valid 30-day
6 International Fuel Tax Agreement temporary permit, (ii) or
7 without carrying a motor fuel use tax license as required by
8 Section 13a.4 of this Act, or (iii) without carrying a single
9 trip permit, when applicable, as provided in Section 13a.5 of
10 this Act, or (iv) with a revoked motor fuel use tax license,
11 the operator is guilty of a petty offense and must pay a
12 minimum of $75. For each subsequent occurrence, the operator
13 must pay a minimum of $150.
14 When a commercial vehicle is found operating in Illinois
15 with a revoked motor fuel use tax license, the vehicle shall
16 be placed out of service and not allowed to operate in
17 Illinois until the motor fuel use tax license is reinstated.
18 (b) If a commercial motor vehicle is found to be
19 operating in Illinois without a valid motor fuel use tax
20 license and without properly displaying decals required by
21 Section 13a.4 or without a valid single trip permit when
22 required by Section 13a.5 of this Act or a valid 30-day
23 International Fuel Tax Agreement temporary permit, the person
24 required to obtain a license or permit under Section 13a.4 or
25 13a.5 of this Law operator must pay a minimum of $1,000 as a
26 penalty. For each subsequent occurrence, the person must pay
27 a minimum of $2,000 as a penalty.
28 All penalties received under this Section shall be
29 deposited into the Tax Compliance and Administration Fund.
30 Improper use of the motor fuel use tax license, single
31 trip permit, or decals provided for in this Section may be
32 cause for revocation of the license.
33 For purposes of this Section, "motor fuel use tax
34 license" means (i) a motor fuel use tax license issued by the
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1 Department or by any member jurisdiction under the
2 International Fuel Tax Agreement, or (ii) a valid 30-day
3 International Fuel Tax Agreement temporary permit.
4 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
5 8-20-95.)
6 (35 ILCS 505/13a.7) (from Ch. 120, par. 429a7)
7 Sec. 13a.7. Notwithstanding the provisions for credit
8 memoranda, credits or refunds contained in Section 13a.3 of
9 this Act, no credit memorandum, credit or refund shall be
10 allowed or made based upon a return filed more than 4 years
11 after the due date of the return or the date the return is
12 filed, whichever is later. In any case in which there has
13 been an erroneous refund of tax payable under this Section, a
14 notice of tax liability may be issued at any time within 3
15 years from the making of that refund or within 5 years from
16 the making of that refund if it appears that any part of the
17 refund was induced by fraud or the misrepresentation of
18 material fact. The amount of any proposed assessment set
19 forth by the Department shall be limited to the amount of the
20 erroneous refund.
21 (Source: P.A. 90-491, eff. 1-1-98.)
22 (35 ILCS 505/15) (from Ch. 120, par. 431)
23 Sec. 15. 1. Any person who knowingly acts as a
24 distributor of motor fuel or supplier or bulk user of special
25 fuel, or receiver of fuel without having a license so to do,
26 or who knowingly fails or refuses to file a return with the
27 Department as provided in Section 2b, Section 5, or Section
28 5a or Section 5b of this Act, or who knowingly fails or
29 refuses to make payment to the Department as provided either
30 in Section 2b, Section 6, Section 6a, or Section 7 of this
31 Act, shall be guilty of a Class 3 felony. Each day any person
32 knowingly acts as a distributor of motor fuel, supplier or
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1 bulk user of special fuel, or receiver of fuel without having
2 a license so to do or after such a license has been revoked,
3 constitutes a separate offense.
4 2. Any person who acts as a motor carrier without having
5 a valid motor fuel use tax license, issued by the Department
6 or by a member jurisdiction under the provisions of the
7 International Fuel Tax Agreement, or a valid single trip
8 permit is guilty of a Class A misdemeanor for a first offense
9 and is guilty of a Class 4 felony for each subsequent
10 offense. Any person (i) who fails or refuses to make payment
11 to the Department as provided in Section 13a.1 of this Act or
12 in the International Fuel Tax Agreement referenced in Section
13 14a, or (ii) who fails or refuses to make the quarterly
14 return as provided in Section 13a.3 is guilty of a Class 4
15 felony; and for each subsequent offense, such person is
16 guilty of a Class 3 felony.
17 3. In case such person acting as a distributor,
18 receiver, supplier, or bulk user or motor carrier is a
19 corporation, then the officer or officers, agent or agents,
20 employee or employees, of such corporation responsible for
21 any act of such corporation, or failure of such corporation
22 to act, which acts or failure to act constitutes a violation
23 of any of the provisions of this Act as enumerated in
24 paragraphs 1 and 2 of this Section, shall be punished by such
25 fine or imprisonment, or by both such fine and imprisonment
26 as provided in those paragraphs.
27 3.5. Any person who knowingly enters false information
28 on any supporting documentation required to be kept by
29 Section 6 or 6a of this Act is guilty of a Class 3 felony.
30 3.7. Any person who knowingly attempts in any manner to
31 evade or defeat any tax imposed by this Act or the payment of
32 any tax imposed by this Act is guilty of a Class 2 felony.
33 4. Any person who refuses, upon demand, to submit for
34 inspection, books and records, or who fails or refuses to
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1 keep books and records in violation of Section 12 of this
2 Act, or any distributor, receiver, or supplier, or bulk user
3 who violates any reasonable rule or regulation adopted by the
4 Department for the enforcement of this Act is guilty of a
5 Class A misdemeanor. Any person who acts as a blender in
6 violation of Section 3 of this Act or who having transported
7 reportable motor fuel within Section 7b of this Act fails to
8 make the return required by that Section, is guilty of a
9 Class 4 felony.
10 5. Any person licensed under Section 13a.4, 13a.5, or
11 the International Fuel Tax Agreement who: (a) fails or
12 refuses to keep records and books, as provided in Section
13 13a.2 or as required by the terms of the International Fuel
14 Tax Agreement, (b) refuses upon demand by the Department to
15 submit for inspection and examination the records required by
16 Section 13a.2 of this Act or by the terms of the
17 International Motor Fuel Tax Agreement, or (c) violates any
18 reasonable rule or regulation adopted by the Department for
19 the enforcement of this Act, is guilty of a Class A
20 misdemeanor.
21 6. Any person who makes any false return or report to
22 the Department as to any material fact required by Sections
23 2b, 5, 5a, 5b, 7, 13, or 13a.3 of this Act or by the
24 International Fuel Tax Agreement is guilty of a Class 2
25 felony.
26 7. A prosecution for any violation of this Section may
27 be commenced anytime within 5 years of the commission of that
28 violation. A prosecution for tax evasion as set forth in
29 paragraph 3.7 of this Section may be prosecuted any time
30 within 5 years of the commission of the last act in
31 furtherance of evasion. The running of the period of
32 limitations under this Section shall be suspended while any
33 proceeding or appeal from any proceeding relating to the
34 quashing or enforcement of any grand jury or administrative
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1 subpoena issued in connection with an investigation of the
2 violation of any provision of this Act is pending.
3 8. Any person who provides false documentation required
4 by any Section of this Act is guilty of a Class 4 felony.
5 9. Any person filing a fraudulent application or order
6 form under any provision of this Act is guilty of a Class A
7 misdemeanor. For each subsequent offense, the person is
8 guilty of a Class 4 felony.
9 10. Any person who acts as a motor carrier and who fails
10 to carry a manifest as provided in Section 5.5 is guilty of a
11 Class A misdemeanor. For each subsequent offense, the person
12 is guilty of a Class 4 felony.
13 11. Any person who knowingly sells or attempts to sell
14 dyed diesel fuel for highway use is guilty of a Class 4
15 felony. For each subsequent offense, the person is guilty of
16 a Class 2 felony.
17 12. Any person who knowingly possesses dyed diesel fuel
18 for highway use is guilty of a Class A misdemeanor. For each
19 subsequent offense, the person is guilty of a Class 4 felony.
20 13. Any person who sells or transports dyed diesel fuel
21 without the notice required by Section 4e shall pay the
22 following penalty:
23 First occurrence....................................$ 500
24 Second and each occurrence thereafter..............$1,000
25 14. Any person who owns, operates, or controls any
26 container, storage tank, or facility used to store or
27 distribute dyed diesel fuel without the notice required by
28 Section 4f shall pay the following penalty:
29 First occurrence....................................$ 500
30 Second and each occurrence thereafter..............$1,000
31 15. If a licensed motor vehicle is found to have dyed
32 diesel fuel within the ordinary fuel tanks attached to the
33 motor vehicle, the operator shall pay the following penalty:
34 First occurrence...................................$2,500
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1 Second and each occurrence thereafter..............$5,000
2 16. Any licensed motor fuel distributor or licensed
3 supplier who sells or attempts to sell dyed diesel fuel for
4 highway use shall pay the following penalty:
5 First occurrence..................................$ 5,000
6 Second and each occurrence thereafter.............$10,000
7 17. Any person who knowingly sells or transports dyed
8 diesel fuel without the notice required by Section 4e is
9 guilty of a petty offense. For each subsequent offense, the
10 person is guilty of a Class A misdemeanor.
11 18. Any person who knowingly owns, operates, or controls
12 any container, storage tank, or facility used to store or
13 distribute dyed diesel fuel without the notice required by
14 Section 4f is guilty of a petty offense. For each subsequent
15 offense the person is guilty of a Class A misdemeanor.
16 For purposes of this Section, dyed diesel fuel means any
17 dyed diesel fuel whether or not dyed pursuant to Section 4d
18 of this Law.
19 All penalties received under items 13, 14, 15, and 16 of
20 this Section shall be deposited into the Tax Compliance and
21 Administration Fund.
22 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
23 8-20-95.)
24 (35 ILCS 505/16) (from Ch. 120, par. 432)
25 Sec. 16. The Department may, after 5 days' notice,
26 revoke the distributor's, receiver's, or supplier's or bulk
27 user's license or permit of any person (1) who does not
28 operate as a distributor, receiver, supplier or bulk user (a)
29 under Sections 1.2, 1.14, 1.15, or 1.20, (other than those
30 persons who hold licenses under Paragraph A of Section 3),
31 (b) under Paragraph B of Section 3, or (c) under Section 3a-1
32 or (2) who violates any provision of this Act or any rule or
33 regulation promulgated by the Department under Section 14 of
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1 this Act, or (3) who refuses to allow any inspection or test
2 authorized by this Law.
3 Any person whose returns for 2 or more consecutive months
4 do not show sufficient taxable sales to indicate an active
5 business as a distributor, receiver, or supplier shall be
6 deemed to not be operating as a distributor, receiver, or
7 supplier as defined in Sections 1.2, 1.14 or 1.20.
8 The Department may, after 5 days notice, revoke any
9 distributor's, receiver's, or supplier's license of a person
10 who is registered as a reseller of motor fuel pursuant to
11 Section 2a or 2c of the Retailers' Occupation Tax Act and who
12 fails to collect such prepaid tax on invoiced gallons of
13 motor fuel sold or who fails to deliver a statement of tax
14 paid to the purchaser or to the Department as required by
15 Sections 2d and 2e of the Retailers' Occupation Tax Act.
16 The Department may, on notice given by registered mail,
17 cancel a Blender's Permit for any violation of any provisions
18 of this Act or for noncompliance with any rule or regulation
19 made by the Department under Section 14 of this Act.
20 The Department, upon complaint filed in the circuit
21 court, may, by injunction, restrain any person who fails or
22 refuses to comply with the provisions of this Act from acting
23 as a blender or distributor of motor fuel, supplier of
24 special fuel, bulk user of special fuel, or receiver of fuel
25 in this State.
26 The Department may revoke the motor fuel use tax license
27 of a motor carrier registered under Section 13a.4, or that is
28 required to be registered under the terms of the
29 International Fuel Tax Agreement, that violates any provision
30 of this Act or any rule promulgated by the Department under
31 Sections 14 or 14a of this Act. Motor fuel use tax licenses
32 that have been revoked are subject to a $100 reinstatement
33 fee.
34 Licensees registered or required to be registered under
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1 Section 13a.4, or persons required to obtain single trip
2 permits under Section 13a.5, may protest any action or audit
3 finding made by the Department by making a written request
4 for a hearing within 30 days after service of the notice of
5 the original action or finding. If the hearing is not
6 requested within 30 days in writing, the original finding or
7 action is final. Once a hearing has been properly requested,
8 the Department shall give at least 20 days written notice of
9 the time and place of the hearing.
10 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
11 8-20-95.)
12 (35 ILCS 505/1.15 rep.)
13 (35 ILCS 505/3a-1 rep.)
14 (35 ILCS 505/3b rep.)
15 (35 ILCS 505/5b rep.)
16 Section 10. The Motor Fuel Tax Law is amended by
17 repealing Sections 1.15, 3a-1, 3b, and 5b.
18 Section 12. The Environmental Impact Fee Law is amended
19 by changing Section 315 as follows:
20 (415 ILCS 125/315)
21 (Section scheduled to be repealed on January 1, 2003)
22 Sec. 315. Fee on receivers of fuel for sale or use;
23 collection and reporting. A person that is required to pay
24 the fee imposed by this Law shall pay the fee to the
25 Department by return showing all fuel purchased, acquired, or
26 received and sold, distributed or used during the preceding
27 calendar month, including losses of fuel as the result of
28 evaporation or shrinkage due to temperature variations.
29 Losses of fuel as the result of evaporation or shrinkage due
30 to temperature variations may not exceed one percent of the
31 total gallons in storage at the beginning of the month, plus
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1 the receipts of gallonage during the month, minus the
2 gallonage remaining in storage at the end of the month. Any
3 loss reported that is in excess of this amount shall be
4 subject to the fee imposed by Section 310 of this Law.
5 The return shall be prescribed by the Department and
6 shall be filed between the 1st and 20th days of each calendar
7 month. The Department may, in its discretion, combine the
8 return filed under this Law with the return filed under
9 Section 2b of the Motor Fuel Tax Law. If the return is
10 timely filed, the receiver may take a discount of 2% to
11 reimburse himself for the expenses incurred in keeping
12 records, preparing and filing returns, collecting and
13 remitting the fee, and supplying data to the Department on
14 request. However, the 2% discount applies only to the amount
15 of the fee payment that accompanies a return that is timely
16 filed in accordance with this Section.
17 (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96.)
18 Section 15. The Illinois Vehicle Code is amended by
19 adding Section 11-1419.05 as follows:
20 (625 ILCS 5/11-1419.05 new)
21 Sec. 11-1419.05. A motor carrier shall not operate or
22 cause to be operated a commercial motor vehicle upon the
23 highways of this State with a revoked motor fuel use tax
24 license. Any person who operates a commercial motor vehicle
25 with a revoked motor fuel use tax license is guilty of a
26 petty offense as provided in Section 13a.6 of the Motor Fuel
27 Tax Law. When a commercial motor vehicle is found to be
28 operating in Illinois with a revoked motor fuel use tax
29 license, the vehicle shall be placed out of service and not
30 allowed to operate in Illinois until the motor fuel use tax
31 license is reinstated.
SB1082 Enrolled -51- LRB9105921PTdv
1 Section 99. Effective date. This Act takes effect
2 January 1, 2000.
SB1082 Enrolled -52- LRB9105921PTdv
1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 505/1.2 from Ch. 120, par. 417.2
4 35 ILCS 505/1.5 from Ch. 120, par. 417.5
5 35 ILCS 505/1.13A from Ch. 120, par. 417.13A
6 35 ILCS 505 1.13B new
7 35 ILCS 505/1.14 from Ch. 120, par. 417.14
8 35 ILCS 505/1.23 new
9 35 ILCS 505/1.24 new
10 35 ILCS 505/1.25 new
11 35 ILCS 505/1.26 new
12 35 ILCS 505/2 from Ch. 120, par. 418
13 35 ILCS 505/2b from Ch. 120, par. 418b
14 35 ILCS 505/3 from Ch. 120, par. 419
15 35 ILCS 505/3a from Ch. 120, par. 419a
16 35 ILCS 505/3c from Ch. 120, par. 419b.1
17 35 ILCS 505/4c from Ch. 120, par. 419c
18 N5 ILCS 505/4d new
19 35 ILCS 505/4e new
20 35 ILCS 505/4f new
21 35 ILCS 505/5 from Ch. 120, par. 421
22 35 ILCS 505/5a from Ch. 120, par. 421a
23 35 ILCS 505/6 from Ch. 120, par. 422
24 35 ILCS 505/6a from Ch. 120, par. 422a
25 35 ILCS 505/8 from Ch. 120, par. 424
26 35 ILCS 505/11.5 from Ch. 120, par. 427a
27 35 ILCS 505/12 from Ch. 120, par. 428
28 35 ILCS 505/12a from Ch. 120, par. 428a
29 35 ILCS 505/13 from Ch. 120, par. 429
30 35 ILCS 505/13a.6 from Ch. 120, par. 429a6
31 35 ILCS 505/13a.7 from Ch. 120, par. 429a7
32 35 ILCS 505/15 from Ch. 120, par. 431
33 35 ILCS 505/16 from Ch. 120, par. 432
34 35 ILCS 505/1.15 rep.
SB1082 Enrolled -53- LRB9105921PTdv
1 35 ILCS 505/3a-1 rep.
2 N5 ILCS 505/3b rep.
3 35 ILCS 505/5b rep.
4 625 ILCS 5/11-1419.05 new
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