Public Act 095-0264
 
SB0267 Enrolled LRB095 10556 BDD 30775 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Motor Fuel Tax Law is amended by adding
Section 2d as follows:
 
    (35 ILCS 505/2d new)
    Sec. 2d. Reporting and payment requirements for persons who
produce biodiesel fuel or biodiesel blends for self-use.
    (a) Beginning July 1, 2007, notwithstanding any other
reporting provisions of this Act, if a private biodiesel fuel
producer's total gallonage that is taxable under Sections 2 and
2a of this Act for biodiesel fuel and biodiesel fuel blends is
less than 5,000 gallons per year, then he or she must file
returns and make payment of the tax imposed by Section 2 and
Section 2a of this Act on an annual basis. The returns and
payment of tax for a given year are due by January 20 of the
following year.
    (b) If a private biodiesel fuel producer's total gallonage
that is taxable under Sections 2 and 2a of this Act for
biodiesel fuel and biodiesel fuel blends is 5,000 or more
gallons per year, then he or she must file returns and make
payment of the tax imposed by Section 2 and Section 2a of this
Act on a monthly basis. The returns and payment of tax are due
between the 1st and 20th days of each calendar month for the
preceding calendar month.
    (c) Except for persons required to be licensed under
Section 13a.4 of this Act, a person who is subject to the
provisions of this Section is exempt from all bonding and
licensure requirements otherwise imposed under this Act. Each
person who is subject to the provisions of this Section must
keep records as required by Section 12 of this Act.
    (d) For the purposes of this Section:
    "Biodiesel blend" has the meaning set forth under Section
3-42 of the Use Tax Act (35 ILCS 105/3-42).
    "Biodiesel fuel" has the meaning set forth under Section
3-41 of the Use Tax Act (35 ILCS 105/3-41).
    "Biomass materials" has the meaning set forth under Section
3-43 of the Use Tax Act (35 ILCS 105/3-43).
    "Private biodiesel fuel producer" means a person whose only
activities with respect to motor fuel are:
        (1) the conversion of any biomass materials into
    biodiesel fuel, which is produced exclusively for personal
    use and not for sale; or
        (2) the blending of biodiesel fuel resulting in
    biodiesel blends, which is produced exclusively for
    personal use and not for sale.
 
    Section 10. The Environmental Impact Fee Law is amended by
changing Section 325 as follows:
 
    (415 ILCS 125/325)
    (Section scheduled to be repealed on January 1, 2013)
    Sec. 325. Incorporation of other Acts. The provisions of
Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, 10 and 12 (except to the extent to which the minimum
notice requirement for hearings conflicts with that provided
for in Section 16 of the Motor Fuel Tax Law), of the Retailers'
Occupation Tax Act that are not inconsistent with this Act, and
Section 3-7 of the Uniform Penalty and Interest Act shall apply
as far as practicable, to the subject matter of this Law to the
same extent as if those provisions were included in this Law.
    In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17,
and 18 of the Motor Fuel Tax Law shall apply as far as
practicable, to the subject matter of this Law to the same
extent as if those provisions were included in this Law.
    References to "taxes" in these incorporated Sections shall
be construed to apply to the administration, payment, and
remittance of all fees under this Law.
(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96;
90-491, eff. 1-1-98.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.