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Sen. Donne E. Trotter
Filed: 5/19/2004
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LRB093 05724 MKM 51181 a |
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| AMENDMENT TO HOUSE BILL 853
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| AMENDMENT NO. ______. Amend House Bill 853 by replacing |
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| everything after the enacting clause with the following:
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| "Section 5. The Motor Fuel Tax Law is amended by changing | 5 |
| the title and Sections 2, 4e, 4f, 5, 5a, 6, 6a, 7, 8, 12, 12a, | 6 |
| 13, 13a, 13a.1, 13a.2, 13a.3, 15, and 17 and by adding Sections | 7 |
| 1.30 and 13.1 as follows: | 8 |
|
| 9 |
| (35 ILCS 505/Act title)
| 10 |
| An Act in relation to a tax upon the use of motor fuel in | 11 |
| Illinois
the privilege of operating motor
vehicles upon the | 12 |
| public highways and waters, based upon the consumption of
motor | 13 |
| fuel therein, and a tax upon the privilege of being a receiver | 14 |
| of
fuel for sale or use. | 15 |
| (Source: L. 1929, p. 625. Title amended by L. 1963,
p. 2599; | 16 |
| L.1963, p. 2599.)
| 17 |
| (35 ILCS 505/1.30 new) | 18 |
| Sec. 1.30. Production agriculture. "Production | 19 |
| agriculture" means the raising or propagation of livestock, | 20 |
| crops for sale for human consumption, crops for livestock | 21 |
| consumption, and production seed stock grown for the | 22 |
| propagation of feed grains and the husbandry of animals, or for | 23 |
| the purposes of providing a food product, including husbandry |
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| of blood stock as a main source of providing a food product. | 2 |
| "Production agriculture" also includes animal husbandry, | 3 |
| floriculture, aquaculture, horticulture, and viticulture.
| 4 |
| (35 ILCS 505/2) (from Ch. 120, par. 418)
| 5 |
| Sec. 2. Until July 1, 2004, a
A tax is imposed on the | 6 |
| privilege of operating motor vehicles
upon the public highways | 7 |
| and recreational-type watercraft upon the waters
of this State. | 8 |
| Beginning on July 1, 2004, a tax is imposed on the privilege of | 9 |
| using motor fuel in this State.
| 10 |
| (a) Prior to August 1, 1989, the tax is imposed at the rate | 11 |
| of 13 cents
per gallon on all motor fuel used in motor vehicles | 12 |
| operating on the public
highways and recreational type | 13 |
| watercraft operating upon the waters of this
State. Beginning | 14 |
| on August 1, 1989 and until January 1, 1990, the rate of the
| 15 |
| tax imposed in this paragraph shall be 16 cents per gallon. | 16 |
| Beginning January
1, 1990 and through June 30, 2004 , the rate | 17 |
| of tax imposed in this paragraph shall be 19 cents per
gallon. | 18 |
| Beginning on July 1, 2004, the tax is imposed at the rate of 19 | 19 |
| cents per gallon on all motor fuel used in this State.
| 20 |
| (b) Until July 1, 2004, the
The tax on the privilege of | 21 |
| operating motor vehicles which use diesel
fuel shall be the | 22 |
| rate according to paragraph (a) plus an additional 2 1/2
cents | 23 |
| per gallon. "Diesel fuel" is defined as any product
intended
| 24 |
| for use or offered for sale as a fuel for engines in which the | 25 |
| fuel is injected
into the combustion chamber and ignited by | 26 |
| pressure without electric spark. Beginning on July 1, 2004, the | 27 |
| tax on the use of diesel fuel in this State shall be at the rate | 28 |
| according to subsection (a) plus an additional 2.5 cents per | 29 |
| gallon.
| 30 |
| (c) A tax is imposed upon the privilege of engaging in the | 31 |
| business of
selling motor fuel as a retailer or reseller on all | 32 |
| motor fuel used in motor
vehicles operating on the public | 33 |
| highways and recreational type watercraft
operating upon the |
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| waters of this State: (1) at the rate of 3 cents per gallon
on | 2 |
| motor fuel owned or possessed by such retailer or reseller at | 3 |
| 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per | 4 |
| gallon on motor fuel owned
or possessed by such retailer or | 5 |
| reseller at 12:01 A.M. on January 1, 1990.
| 6 |
| Retailers and resellers who are subject to this additional | 7 |
| tax shall be
required to inventory such motor fuel and pay this | 8 |
| additional tax in a
manner prescribed by the Department of | 9 |
| Revenue.
| 10 |
| The tax imposed in this paragraph (c) shall be in addition | 11 |
| to all other
taxes imposed by the State of Illinois or any unit | 12 |
| of local government in this
State.
| 13 |
| (d) Except as provided in Section 2a, the collection of a | 14 |
| tax based on
gallonage of gasoline used for the propulsion of | 15 |
| any aircraft is prohibited
on and after October 1, 1979.
| 16 |
| (e) The collection of a tax, based on gallonage of all | 17 |
| products commonly or
commercially known or sold as 1-K | 18 |
| kerosene, regardless of its classification
or uses, is | 19 |
| prohibited (i) on and after July 1, 1992 until December 31, | 20 |
| 1999,
except when the 1-K kerosene is either: (1) delivered | 21 |
| into bulk storage
facilities of a bulk user, or (2) delivered | 22 |
| directly into the fuel supply tanks
of motor vehicles and (ii) | 23 |
| on and after January 1, 2000. Beginning on January
1, 2000, the | 24 |
| collection of a tax, based on gallonage of all products | 25 |
| commonly
or commercially known or sold as 1-K kerosene, | 26 |
| regardless of its classification
or uses, is prohibited except | 27 |
| when the 1-K kerosene is delivered directly into
a storage tank | 28 |
| that is located at a facility that has withdrawal facilities
| 29 |
| that are readily accessible to and are capable of dispensing | 30 |
| 1-K kerosene into
the fuel supply tanks of motor vehicles.
| 31 |
| Any person who sells or uses 1-K kerosene for use in motor | 32 |
| vehicles upon
which the tax imposed by this Law has not been | 33 |
| paid shall be liable for any
tax due on the sales or use of 1-K | 34 |
| kerosene.
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| (Source: P.A. 93-17, eff. 6-11-03.)
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| (35 ILCS 505/4e)
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| Sec. 4e. A legible and conspicuous notice stating "Dyed | 4 |
| Diesel Fuel,
Non-highway
Non-taxable Use Only, Penalty For | 5 |
| Unauthorized
Taxable Use" must appear on all bills of lading | 6 |
| and invoices accompanying any sale of dyed
diesel
fuel.
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| (Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)
| 8 |
| (35 ILCS 505/4f)
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| Sec. 4f. A legible and conspicuous notice stating "Dyed | 10 |
| Diesel Fuel,
Non-highway
Non-taxable Use Only" must appear on | 11 |
| all containers, storage tanks, or
facilities used to store or | 12 |
| distribute dyed diesel fuel.
| 13 |
| (Source: P.A. 91-173, eff. 1-1-00.)
| 14 |
| (35 ILCS 505/5) (from Ch. 120, par. 421)
| 15 |
| Sec. 5. Except as hereinafter provided, a person holding a | 16 |
| valid unrevoked
license to act as a distributor of motor fuel | 17 |
| shall, between the 1st and 20th
days of each calendar month, | 18 |
| make return to the Department, showing an itemized
statement of | 19 |
| the number of invoiced gallons of motor fuel of the types
| 20 |
| specified in this Section which were purchased, acquired or | 21 |
| received during the
preceding calendar month; the amount of | 22 |
| such motor fuel produced, refined,
compounded, manufactured, | 23 |
| blended, sold, distributed, and used by the licensed
| 24 |
| distributor during the preceding calendar month; the amount of | 25 |
| such motor fuel
lost or destroyed during the preceding calendar | 26 |
| month; the amount of
such motor fuel on hand at the close of | 27 |
| business for such month; and such
other reasonable information | 28 |
| as the Department may require. If a
distributor's only | 29 |
| activities with respect to motor fuel are either: (1)
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| production of
alcohol in quantities of less than 10,000 proof | 31 |
| gallons per year or (2)
blending alcohol in quantities of less |
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| than 10,000 proof gallons per year
which such distributor has | 2 |
| produced, he shall file returns on an annual
basis with the | 3 |
| return for a given year being due by January 20 of the | 4 |
| following
year. Distributors whose total production of alcohol | 5 |
| (whether blended or
not) exceeds 10,000 proof gallons per year, | 6 |
| based on production during the
preceding (calendar) year or as | 7 |
| reasonably projected by the Department if
one calendar year's | 8 |
| record of production cannot be established, shall file
returns | 9 |
| between the 1st and 20th days of each calendar month as | 10 |
| hereinabove
provided.
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| The types of motor fuel referred to in the preceding | 12 |
| paragraph are: (A)
All products commonly or commercially known | 13 |
| or sold as gasoline (including
casing-head and absorption or | 14 |
| natural gasoline), gasohol, motor benzol or motor
benzene | 15 |
| regardless of their classification or uses; and (B) all | 16 |
| combustible
gases which exist in a gaseous state at 60 degrees | 17 |
| Fahrenheit and at 14.7
pounds per square inch absolute | 18 |
| including, but not limited to, liquefied
petroleum gases used | 19 |
| for highway purposes ; and (C) special fuel. Until July 1, 2004 | 20 |
| only
Only those
quantities of combustible gases (example (B) | 21 |
| above) 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 a storage tank that is located at a facility | 24 |
| that has
withdrawal facilities which are readily accessible to | 25 |
| and are capable of
dispensing combustible gases into the fuel | 26 |
| supply tanks of motor vehicles,
shall be subject to return. For | 27 |
| the purposes of this Act, liquefied petroleum
gases shall mean | 28 |
| and include any material having a vapor pressure not exceeding
| 29 |
| that allowed for commercial propane composed predominantly of | 30 |
| the following
hydrocarbons, either by themselves or as | 31 |
| mixtures: Propane, Propylene, Butane
(normal butane or | 32 |
| iso-butane) and Butylene (including isomers).
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| Beginning on July 1, 2004, in case of a sale of dyed diesel | 34 |
| fuel made to a person engaged in production agriculture for use |
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| in production agriculture for any purpose other than operating | 2 |
| a motor vehicle upon the public highways or recreational-type | 3 |
| watercraft upon the waters of this State, the distributor shall | 4 |
| show in his or her return the amount of invoiced gallons of | 5 |
| dyed diesel fuel sold and the name and address of the purchaser | 6 |
| in addition to any other information the Department may | 7 |
| require.
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| Beginning on July 1, 2004, in case of a sale of dyed home | 9 |
| heating oil, liquefied petroleum gas, or any other combustible | 10 |
| gas for use exclusively for residential heating purposes, the | 11 |
| distributor shall show in his or her return the amount of | 12 |
| invoiced gallons sold and the name and address of the purchaser | 13 |
| in addition to any other information the Department may | 14 |
| require.
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| In case of a sale of special fuel to someone other than a | 16 |
| licensed
distributor, or a licensed supplier, for a use other | 17 |
| than in motor vehicles,
the distributor shall show in
his | 18 |
| return the amount of invoiced gallons sold and the name and | 19 |
| address of the
purchaser
in addition to any other information | 20 |
| the Department may require.
| 21 |
| All special fuel sold or used for non-highway purposes must | 22 |
| have a dye
added in accordance with Section 4d of this Law.
| 23 |
| In case of a tax-free sale, as provided in Section 6, of
| 24 |
| motor fuel which the distributor is required by this Section to | 25 |
| include in
his return to the Department, the distributor in his | 26 |
| return shall show:
(1) If the sale is made to another licensed | 27 |
| distributor the amount
sold and the name, address and license | 28 |
| number of the purchasing distributor;
(2) if the sale is made | 29 |
| to a person where delivery is made outside of this
State the | 30 |
| name and address of such purchaser and the point of delivery
| 31 |
| together with the date and amount delivered; (3) if the sale is | 32 |
| made to the
Federal Government or its instrumentalities the | 33 |
| amount sold; (4) if the sale is made to a
municipal corporation | 34 |
| owning and operating a local transportation
system for public |
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| service in this State the name and address of such
purchaser, | 2 |
| and the amount sold, as evidenced by official forms of
| 3 |
| exemption certificates properly executed and furnished by such | 4 |
| purchaser;
(5) if the sale is made to a privately owned public | 5 |
| utility owning and
operating 2-axle vehicles designed and used | 6 |
| for transporting more than 7
passengers, which vehicles are | 7 |
| used as common carriers in general
transportation of | 8 |
| passengers, are not devoted to any specialized purpose
and are | 9 |
| operated entirely within the territorial limits of a single
| 10 |
| municipality or of any group of contiguous municipalities or in | 11 |
| a close
radius thereof, and the operations of which are subject | 12 |
| to the regulations
of the Illinois Commerce Commission, then | 13 |
| the name and address of such
purchaser and the amount sold as | 14 |
| evidenced by official forms of
exemption certificates properly | 15 |
| executed and furnished by the purchaser;
(6) if the product | 16 |
| sold is special fuel and if the sale is made to a
licensed | 17 |
| supplier under conditions which qualify the sale for tax | 18 |
| exemption
under Section 6 of this Act, the amount sold and the | 19 |
| name, address and
license number of the purchaser; and (7) if a | 20 |
| sale of special fuel is made
before July 1, 2004 to
someone | 21 |
| other than a licensed distributor, or a licensed supplier, for | 22 |
| a use other than in motor vehicles, by making a
specific | 23 |
| notation thereof on the invoice or sales slip covering such | 24 |
| sales and
obtaining such supporting documentation as may be | 25 |
| required by the Department ; (8) beginning on July 1, 2004, if a | 26 |
| sale of dyed diesel fuel is made to a person engaged in | 27 |
| production agriculture for use in production agriculture for | 28 |
| any purpose other than operating a motor vehicle upon the | 29 |
| public highways or recreational-type watercraft upon the | 30 |
| waters of this State, by making a specific notation thereof on | 31 |
| the invoice or sales slip covering that sale and obtaining any | 32 |
| supporting documentation as may be required by the Department; | 33 |
| and (9) beginning on July 1, 2004, if a sale of dyed home | 34 |
| heating oil, liquefied petroleum gas, or any other combustible |
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| gas for use exclusively for residential heating purposes is | 2 |
| made, by making specific notation thereof on the invoice or | 3 |
| sales slip covering that sale and obtaining any supporting | 4 |
| documentation as may be required by the Department .
| 5 |
| All special fuel sold or used for non-highway purposes must | 6 |
| have a dye
added
in accordance with Section 4d of this Law.
| 7 |
| A person whose license to act as a distributor of motor | 8 |
| fuel has been
revoked shall make a return to the Department | 9 |
| covering the period from the
date of the last return to the | 10 |
| date of the revocation of the license, which
return shall be | 11 |
| delivered to the Department not later than 10 days from the
| 12 |
| date of the revocation or termination of the license of such | 13 |
| distributor;
the return shall in all other respects be subject | 14 |
| to the same provisions
and conditions as returns by | 15 |
| distributors licensed under the provisions of
this Act.
| 16 |
| The records, waybills and supporting documents kept by | 17 |
| railroads and
other common carriers in the regular course of | 18 |
| business shall be prima
facie evidence of the contents and | 19 |
| receipt of cars or tanks covered by those
records, waybills or | 20 |
| supporting documents.
| 21 |
| If the Department has reason to believe and does believe | 22 |
| that the amount
shown on the return as purchased, acquired, | 23 |
| received, sold, used, lost
or destroyed is incorrect, or that
| 24 |
| an amount of motor fuel of the types required by the second | 25 |
| paragraph of
this Section to be reported to the Department
has | 26 |
| not been correctly reported the Department shall fix
an amount | 27 |
| for
such receipt, sales, use, loss or destruction according to | 28 |
| its best
judgment and
information, which amount so fixed by the | 29 |
| Department shall be prima facie
correct. All returns shall be | 30 |
| made on forms prepared and furnished by the
Department, and | 31 |
| shall contain such other information as the Department may
| 32 |
| reasonably require. The return must be accompanied by | 33 |
| appropriate
computer-generated magnetic media supporting | 34 |
| schedule data in the format
required by the Department, unless, |
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| as provided by rule, the Department grants
an exception upon | 2 |
| petition of a taxpayer.
All licensed distributors shall report | 3 |
| all losses of motor fuel sustained on
account of fire, theft, | 4 |
| spillage, spoilage, leakage, or any other provable
cause
when | 5 |
| filing the return for the period during which the loss | 6 |
| occurred. The
mere making of the report does not assure the | 7 |
| allowance of the loss as a
reduction in tax liability.
Losses | 8 |
| of motor fuel as the result of evaporation or shrinkage due to
| 9 |
| temperature variations may not exceed 1% of the total
gallons | 10 |
| in
storage at the beginning of the month, plus the receipts of | 11 |
| gallonage during
the month, minus the gallonage remaining in | 12 |
| storage at the end of the month.
Any loss reported that is in | 13 |
| excess of 1% shall be subject
to the
tax imposed by Section 2 | 14 |
| of this Law.
On and after July 1, 2001, for each 6-month period | 15 |
| January through June, net
losses of motor fuel (for each | 16 |
| category of motor fuel that is required to be
reported on a | 17 |
| return) as the result of evaporation or shrinkage due to
| 18 |
| temperature variations may not exceed 1% of the total gallons | 19 |
| in storage at the
beginning of each January, plus the receipts | 20 |
| of gallonage each January through
June, minus the gallonage | 21 |
| remaining in storage at the end of each June. On and
after July | 22 |
| 1, 2001, for each 6-month period July through December, net | 23 |
| losses
of motor fuel (for each category of motor fuel that is | 24 |
| required to be reported
on a return) as the result of | 25 |
| evaporation or shrinkage due to temperature
variations may not | 26 |
| exceed 1% of the total gallons in storage at the beginning
of | 27 |
| each July, plus the receipts of gallonage each July through | 28 |
| December, minus
the gallonage remaining in storage at the end | 29 |
| of each December. Any net loss
reported that is in excess of | 30 |
| this amount shall be subject to the tax imposed
by Section 2 of | 31 |
| this Law. For purposes of this Section, "net loss" means the
| 32 |
| number of gallons gained through temperature variations minus | 33 |
| the number of
gallons lost through temperature variations or | 34 |
| evaporation for each of the
respective 6-month periods.
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| (Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)
| 2 |
| (35 ILCS 505/5a) (from Ch. 120, par. 421a)
| 3 |
| Sec. 5a. A person holding a valid unrevoked license to act | 4 |
| as a
supplier of special fuel shall, between the 1st and 20th | 5 |
| days of each
calendar month, make return to the Department | 6 |
| showing an itemized
statement of the number of invoiced gallons | 7 |
| of special fuel
acquired, received, purchased,
sold, or used | 8 |
| during the preceding calendar month; the amount of special
fuel | 9 |
| sold, distributed, and used by the licensed
supplier during the | 10 |
| preceding calendar month; the amount of special fuel
lost or | 11 |
| destroyed during the preceding
calendar month; the amount of | 12 |
| special fuel on hand at the close of
business for the preceding | 13 |
| calendar month; and such other reasonable
information as the | 14 |
| Department may require.
| 15 |
| A person whose license to act as a supplier of special fuel | 16 |
| has been
revoked shall make a return to the Department covering | 17 |
| the period from
the date of the last return to the date of the | 18 |
| revocation of the
license, which return shall be delivered to | 19 |
| the Department not later
than 10 days from the date of the | 20 |
| revocation or termination of the
license of such supplier. The | 21 |
| return shall in all other respects be
subject to the same | 22 |
| provisions and conditions as returns by suppliers
licensed | 23 |
| under this Act.
| 24 |
| The records, waybills and supporting documents kept by | 25 |
| railroads and
other common carriers in the regular course of | 26 |
| business shall be prima
facie evidence of the contents and | 27 |
| receipt of cars or tanks covered by
those records, waybills or | 28 |
| supporting documents.
| 29 |
| If the Department has reason to believe and does believe | 30 |
| that the
amount shown on the return as purchased, acquired, | 31 |
| received,
sold, used, or lost is
incorrect, or that an amount | 32 |
| of special fuel of the type required by the
1st paragraph of | 33 |
| this Section to be reported to the Department by
suppliers has |
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| not been correctly reported as
a
purchase, receipt, sale, use, | 2 |
| or loss the Department shall
fix an amount for such
purchase, | 3 |
| receipt, sale, use, or loss according to its best
judgment and | 4 |
| information,
which amount so fixed by the Department shall be | 5 |
| prima facie correct.
All licensed suppliers shall report all | 6 |
| losses of special fuel sustained on
account of fire, theft, | 7 |
| spillage, spoilage, leakage, or any other provable
cause when | 8 |
| filing the return for the period during which the loss | 9 |
| occurred.
The mere making of the report does not assure the | 10 |
| allowance of the loss as a
reduction in tax liability. Losses | 11 |
| of special fuel as the result of evaporation
or shrinkage due | 12 |
| to temperature variations may not exceed 1% of the
total | 13 |
| gallons in storage at the beginning of the month, plus the | 14 |
| receipts of
gallonage during the month, minus the gallonage | 15 |
| remaining in storage at the end
of the month.
| 16 |
| Any loss reported that is in excess of 1% shall be
subject | 17 |
| to the
tax imposed by Section 2 of this Law.
On and after July | 18 |
| 1, 2001, for each 6-month period January through June, net
| 19 |
| losses of special fuel (for each category of special fuel that | 20 |
| is required to
be reported on a return) as the result of | 21 |
| evaporation or shrinkage due to
temperature variations may not | 22 |
| exceed 1% of the total gallons in storage at the
beginning of | 23 |
| each January, plus the receipts of gallonage each January | 24 |
| through
June, minus the gallonage remaining in storage at the | 25 |
| end of each June. On and
after July 1, 2001, for each 6-month | 26 |
| period July through December, net losses
of special fuel (for | 27 |
| each category of special fuel that is required to be
reported | 28 |
| on a return) as the result of evaporation or shrinkage due to
| 29 |
| temperature variations may not exceed 1% of the total gallons | 30 |
| in storage at the
beginning of each July, plus the receipts of | 31 |
| gallonage each July through
December, minus the gallonage | 32 |
| remaining in storage at the end of each December.
Any net loss | 33 |
| reported that is in excess of this amount shall be subject to | 34 |
| the
tax imposed by Section 2 of this Law. For purposes of this |
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LRB093 05724 MKM 51181 a |
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| Section, "net
loss" means the number of gallons gained through | 2 |
| temperature variations minus
the number of gallons lost through | 3 |
| temperature variations or evaporation for
each of the | 4 |
| respective 6-month periods.
| 5 |
| Beginning on July 1, 2004, in case of a sale of dyed diesel | 6 |
| fuel to a person engaged in production agriculture for use in | 7 |
| production agriculture for any purpose other than operating a | 8 |
| motor vehicle upon the public highways or recreational-type | 9 |
| watercraft upon the waters of this State, the supplier shall | 10 |
| show in his or her return the amount of invoiced gallons of | 11 |
| dyed diesel fuel sold and the name and address of the purchaser | 12 |
| in addition to any other information the Department may | 13 |
| require.
| 14 |
| Beginning on July 1, 2004, in case of a sale of dyed home | 15 |
| heating oil, liquefied petroleum gas, or any other combustible | 16 |
| gas for use exclusively for residential heating purposes, the | 17 |
| supplier shall show in his or her return the amount of invoiced | 18 |
| gallons sold and the name and address of the purchaser in | 19 |
| addition to any other information the Department may require.
| 20 |
| In case of a sale of special fuel to someone other than a | 21 |
| licensed
distributor or licensed supplier
for a use other than | 22 |
| in motor vehicles, the supplier shall show in his
return the | 23 |
| amount of invoiced gallons sold and the name and address of the
| 24 |
| purchaser
in addition to any other information the Department | 25 |
| may require.
| 26 |
| All special fuel sold or used for non-highway purposes must | 27 |
| have a dye
added in accordance with Section 4d of this Law.
| 28 |
| All returns shall be made on forms prepared and furnished | 29 |
| by the
Department and shall contain such other information as | 30 |
| the Department
may reasonably require.
The return must be | 31 |
| accompanied by appropriate computer-generated magnetic
media | 32 |
| supporting schedule data in the format required by the | 33 |
| Department,
unless, as provided by rule, the
Department grants | 34 |
| an exception upon petition of a taxpayer.
|
|
|
|
09300HB0853sam001 |
- 13 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| In case of a tax-free sale, as provided in Section 6a, of | 2 |
| special
fuel which the supplier is required by this Section to | 3 |
| include in his
return to the Department, the supplier in his | 4 |
| return shall show: (1) If
the sale of special fuel is made to | 5 |
| the Federal Government or its
instrumentalities; (2) if the | 6 |
| sale of special fuel is made to a
municipal corporation owning | 7 |
| and operating a local transportation system
for public service | 8 |
| in this State, the name and address of such purchaser
and the | 9 |
| amount sold, as evidenced by official forms of exemption
| 10 |
| certificates properly executed and furnished by such | 11 |
| purchaser; (3) if
the sale of special fuel is made to a | 12 |
| privately owned public utility
owning and operating 2-axle | 13 |
| vehicles designed and used for transporting
more than 7 | 14 |
| passengers, which vehicles are used as common carriers in
| 15 |
| general transportation of passengers, are not devoted to any | 16 |
| specialized
purpose and are operated entirely within the | 17 |
| territorial limits of a
single municipality or of any group of | 18 |
| contiguous municipalities or in a
close radius thereof, and the | 19 |
| operations of which are subject to the
regulations of the | 20 |
| Illinois Commerce Commission, then the name and
address of such | 21 |
| purchaser and the amount sold, as evidenced by official
forms | 22 |
| of exemption certificates properly executed and furnished by | 23 |
| such
purchaser; (4) if the product sold is special fuel and if | 24 |
| the sale
is made to a licensed supplier or to a licensed | 25 |
| distributor under
conditions which qualify the sale for tax | 26 |
| exemption under Section 6a of
this Act, the amount sold and the | 27 |
| name, address and license number of
such purchaser; (5) if a | 28 |
| sale of special fuel is made to a person where
delivery is made | 29 |
| outside of this State, the name and address of such
purchaser | 30 |
| and the point of delivery together with the date and amount of
| 31 |
| invoiced gallons delivered; and (6) if a sale of special fuel | 32 |
| is made before July 1, 2004 to
someone other than a licensed | 33 |
| distributor or a licensed supplier, for a use
other than in | 34 |
| motor vehicles, by making a
specific notation thereof on the |
|
|
|
09300HB0853sam001 |
- 14 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| invoice or sales slip covering that sale
and obtaining such | 2 |
| supporting documentation as may be required by the
Department ; | 3 |
| (7) beginning on July 1, 2004, if a sale of dyed diesel fuel is | 4 |
| made to a person engaged in production agriculture for use in | 5 |
| production agriculture for any purpose other than operating a | 6 |
| motor vehicle upon the public highways or recreational-type | 7 |
| watercraft on the waters of this State, by making a specific | 8 |
| notation thereof on the invoice or sales slip covering that | 9 |
| sale and obtaining any supporting documentation as may be | 10 |
| required by the Department; and (8) beginning on July 1, 2004, | 11 |
| if a sale of dyed home heating oil, liquefied petroleum gas, or | 12 |
| any other combustible gas for use exclusively for residential | 13 |
| heating purposes is made, by making specific notation thereof | 14 |
| on the invoice or sales slip covering that sale and obtaining | 15 |
| any supporting documentation as may be required by the | 16 |
| Department .
| 17 |
| All special fuel sold or used for non-highway purposes must | 18 |
| have a dye
added in accordance with Section 4d of this Law.
| 19 |
| (Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)
| 20 |
| (35 ILCS 505/6) (from Ch. 120, par. 422)
| 21 |
| Sec. 6. Collection of tax; distributors. A distributor who | 22 |
| sells or
distributes any motor fuel, which he is
required by | 23 |
| Section 5 to report to the Department when filing a return,
| 24 |
| shall (except as hereinafter provided) collect at the time of | 25 |
| such sale and
distribution, the amount of tax imposed under | 26 |
| this Act on all such motor
fuel sold and distributed, and at | 27 |
| the time of making a return, the
distributor shall pay to the | 28 |
| Department the amount so collected less a discount
of 2% | 29 |
| through June 30, 2003 and 1.75% thereafter which is allowed to
| 30 |
| reimburse the distributor for the
expenses incurred
in keeping | 31 |
| records, preparing and filing returns, collecting and | 32 |
| remitting
the tax and supplying data to the Department on | 33 |
| request, and shall also
pay to the Department an amount equal |
|
|
|
09300HB0853sam001 |
- 15 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| to the amount that would be collectible
as a tax in the event | 2 |
| of a sale thereof on all such motor fuel used by said
| 3 |
| distributor during the period covered by the return.
However, | 4 |
| before July 1, 2004, no payment shall be made based upon dyed | 5 |
| diesel fuel used
by the distributor for non-highway purposes.
| 6 |
| The discount
shall only be applicable to the amount of tax | 7 |
| payment which accompanies a
return which is filed timely in | 8 |
| accordance with Section 5 of this Act.
In each subsequent sale | 9 |
| of motor fuel on which the amount of tax imposed under
this Act | 10 |
| has been collected as provided in this Section, the amount so
| 11 |
| collected shall be added to the selling price, so that the | 12 |
| amount of tax is
paid ultimately by the user of the motor fuel. | 13 |
| However, no collection or
payment shall be made in the case of | 14 |
| the sale or use of any motor fuel to the
extent to which such | 15 |
| sale or use of motor fuel may not, under the constitution
and | 16 |
| statutes of the United States, be made the subject of taxation | 17 |
| by this
State. A person whose license to act as a distributor | 18 |
| of fuel has been revoked
shall, at the time of making a return, | 19 |
| also pay to the Department an amount
equal to the amount that | 20 |
| would be collectible as a tax in the event of a sale
thereof on | 21 |
| all motor fuel, which he is required by the second paragraph of
| 22 |
| Section 5 to report to the Department in making a return, and | 23 |
| which he had on
hand on the date on which the license was | 24 |
| revoked, and with respect to which no
tax had been previously | 25 |
| paid under this Act.
| 26 |
| A distributor may make tax free sales of motor fuel, with | 27 |
| respect to
which he is otherwise required to collect the tax, | 28 |
| when the motor fuel is
delivered from a dispensing facility | 29 |
| that has withdrawal
facilities capable of dispensing motor fuel | 30 |
| into the fuel supply tanks of
motor vehicles only as specified | 31 |
| in the following items 3, 4, and 5. A
distributor may make | 32 |
| tax-free sales of motor fuel, with respect to which
he is | 33 |
| otherwise required to collect the tax, when the motor fuel is | 34 |
| delivered
from other facilities only as specified in the |
|
|
|
09300HB0853sam001 |
- 16 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| following items 1 through 10
7 .
| 2 |
| 1. When the sale is made to a person holding a valid | 3 |
| unrevoked license
as a distributor, by making a specific | 4 |
| notation thereof on invoices or sales
slip covering each | 5 |
| sale.
| 6 |
| 2. When the sale is made with delivery to a purchaser | 7 |
| outside of this
State.
| 8 |
| 3. When the sale is made to the Federal Government or | 9 |
| its
instrumentalities.
| 10 |
| 4. When the sale is made to a municipal corporation | 11 |
| owning and operating
a local transportation system for | 12 |
| public service in this State when an
official certificate | 13 |
| of exemption is obtained in lieu of the tax.
| 14 |
| 5. When the sale is made to a privately owned public | 15 |
| utility owning and
operating 2 axle vehicles designed and | 16 |
| used for transporting more than 7
passengers, which | 17 |
| vehicles are used as common carriers in general
| 18 |
| transportation of passengers, are not devoted to any | 19 |
| specialized purpose
and are operated entirely within the | 20 |
| territorial limits of a single
municipality or of any group | 21 |
| of contiguous municipalities, or in a close
radius thereof, | 22 |
| and the operations of which are subject to the regulations
| 23 |
| of the Illinois Commerce Commission, when an official | 24 |
| certificate of
exemption is obtained in lieu of the tax.
| 25 |
| 6. When a sale of special fuel is made to a person | 26 |
| holding a valid,
unrevoked license as a supplier, by making | 27 |
| a specific notation thereof on
the invoice or sales slip | 28 |
| covering each such sale.
| 29 |
| 7. When a sale of special fuel is made before July 1, | 30 |
| 2004 to someone
other than a licensed
distributor or a | 31 |
| licensed supplier for
a use other than in motor vehicles, | 32 |
| by making a specific notation thereof on
the
invoice or | 33 |
| sales slip covering such sale and obtaining such supporting
| 34 |
| documentation as may be required by the Department.
The |
|
|
|
09300HB0853sam001 |
- 17 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| distributor shall obtain and
keep the supporting | 2 |
| documentation in such form as the Department may require by
| 3 |
| rule.
| 4 |
| 8. (Blank).
| 5 |
| 9. Beginning on July 1, 2004, when a sale of dyed | 6 |
| diesel fuel is made to a person engaged in production | 7 |
| agriculture for use in production agriculture for any | 8 |
| purpose other than operating a motor vehicle upon the | 9 |
| public highways or recreational-type watercraft upon the | 10 |
| waters of this State, by making a specific notation thereof | 11 |
| on the invoice or sales slip covering that sale and | 12 |
| obtaining any supporting documentation as may be required | 13 |
| by the Department. The distributor shall obtain and keep | 14 |
| the supporting documentation in such form as the Department | 15 |
| may require by rule.
| 16 |
| 10. Beginning on July 1, 2004, when a sale of dyed home | 17 |
| heating oil, liquefied petroleum gas, or any other | 18 |
| combustible gas for use exclusively for residential | 19 |
| heating purposes is made, by making a specific notation | 20 |
| thereof on the invoice or sales slip covering that sale and | 21 |
| obtaining any supporting documentation as may be required | 22 |
| by the Department. The distributor shall obtain and keep | 23 |
| the supporting documentation in such form as the Department | 24 |
| may require by rule.
| 25 |
| All special fuel sold or used for non-highway purposes must | 26 |
| have a dye
added in accordance with Section 4d of this Law.
| 27 |
| All suits or other proceedings brought for the purpose of | 28 |
| recovering any
taxes, interest or penalties due the State of | 29 |
| Illinois under this Act may
be maintained in the name of the | 30 |
| Department.
| 31 |
| (Source: P.A. 93-32, eff. 6-20-03.)
| 32 |
| (35 ILCS 505/6a) (from Ch. 120, par. 422a)
| 33 |
| Sec. 6a. Collection of tax; suppliers. A supplier, other |
|
|
|
09300HB0853sam001 |
- 18 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| than a licensed
distributor, who sells or
distributes any | 2 |
| special fuel, which he is required by Section 5a to report
to | 3 |
| the Department when filing a return, shall (except as | 4 |
| hereinafter
provided) collect at the time of such sale and | 5 |
| distribution, the amount of
tax imposed under this Act on all | 6 |
| such special fuel sold and distributed,
and at the time of | 7 |
| making a return, the supplier shall pay to the
Department the | 8 |
| amount so collected less a discount of 2% through June 30,
2003 | 9 |
| and 1.75% thereafter which
is allowed
to reimburse the supplier | 10 |
| for the expenses incurred in keeping records,
preparing and | 11 |
| filing returns, collecting and remitting the tax and
supplying | 12 |
| data to the Department on request, and shall also pay to the
| 13 |
| Department an amount equal to the amount that would be | 14 |
| collectible as a tax
in the event of a sale thereof on all such | 15 |
| special fuel used by said
supplier during the period covered by | 16 |
| the return. However,
before July 1, 2004, no payment shall be | 17 |
| made based upon dyed diesel fuel used by said
supplier for | 18 |
| non-highway purposes.
The discount
shall only be applicable to | 19 |
| the amount of tax payment which accompanies a
return which is | 20 |
| filed timely in accordance with Section 5(a) of this Act.
In | 21 |
| each subsequent sale of special fuel on which the amount of tax | 22 |
| imposed
under this Act has been collected as provided in this | 23 |
| Section, the amount
so collected shall be added to the selling | 24 |
| price, so that the amount of tax
is paid ultimately by the user | 25 |
| of the special fuel. However,
no collection or payment shall be | 26 |
| made in the case of the sale or use of
any special fuel to the | 27 |
| extent to which such sale or use of motor fuel
may not, under | 28 |
| the Constitution and statutes of the United States, be made
the | 29 |
| subject of taxation by this State.
| 30 |
| A person whose license to act as supplier of special fuel | 31 |
| has been revoked
shall, at the time of making a return, also | 32 |
| pay to the Department an amount
equal to the amount that would | 33 |
| be collectible as a tax in the event of a
sale thereof on all | 34 |
| special fuel, which he is required by the 1st paragraph
of |
|
|
|
09300HB0853sam001 |
- 19 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| Section 5a to report to the Department in making a return.
| 2 |
| A supplier may make tax-free sales of special fuel, with | 3 |
| respect to which
he is otherwise required to collect the tax, | 4 |
| when the motor fuel is
delivered from a dispensing facility | 5 |
| that has withdrawal
facilities capable of dispensing special | 6 |
| fuel into the fuel supply tanks of
motor vehicles only as | 7 |
| specified in the following items 1, 2, and 3. A
supplier may | 8 |
| make tax-free sales of special fuel, with respect to which
he | 9 |
| is otherwise required to collect the tax, when the special fuel | 10 |
| is delivered
from other facilities only as specified in the | 11 |
| following items 1 through
9
7 .
| 12 |
| 1. When the sale is made to the federal government or | 13 |
| its
instrumentalities.
| 14 |
| 2. When the sale is made to a municipal corporation | 15 |
| owning and operating
a local transportation system for | 16 |
| public service in this State when an
official certificate | 17 |
| of exemption is obtained in lieu of the tax.
| 18 |
| 3. When the sale is made to a privately owned public | 19 |
| utility owning and
operating 2 axle vehicles designed and | 20 |
| used for transporting more than 7
passengers, which | 21 |
| vehicles are used as common carriers in general
| 22 |
| transportation of passengers, are not devoted to any | 23 |
| specialized purpose
and are operated entirely within the | 24 |
| territorial limits of a single
municipality or of any group | 25 |
| of contiguous municipalities, or in a close
radius thereof, | 26 |
| and the operations of which are subject to the regulations
| 27 |
| of the Illinois Commerce Commission, when an official | 28 |
| certificate of
exemption is obtained in lieu of the tax.
| 29 |
| 4. When a sale of special fuel is made to a person | 30 |
| holding a valid
unrevoked license as a supplier or a | 31 |
| distributor by making a specific
notation thereof on | 32 |
| invoice or sales slip covering each such sale.
| 33 |
| 5. When a sale of special fuel is made before July 1, | 34 |
| 2004 to someone other than a
licensed distributor or |
|
|
|
09300HB0853sam001 |
- 20 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| licensed supplier
for a use
other than in motor vehicles, | 2 |
| by making a specific notation thereof on the
invoice or | 3 |
| sales slip covering such sale and obtaining such supporting
| 4 |
| documentation as may be required by the Department.
The | 5 |
| supplier shall obtain and
keep the supporting | 6 |
| documentation in such form as the Department may require by
| 7 |
| rule.
| 8 |
| 6. (Blank).
| 9 |
| 7. When a sale of special fuel is made to a person | 10 |
| where delivery is
made outside of this State.
| 11 |
| 8. Beginning on July 1, 2004, when a sale of dyed | 12 |
| diesel fuel is made to a person engaged in production | 13 |
| agriculture for use in production agriculture for any | 14 |
| purpose other than operating a motor vehicle upon the | 15 |
| public highways or recreational-type watercraft upon the | 16 |
| waters of this State, by making a specific notation thereof | 17 |
| on the invoice or sales slip covering that sale and | 18 |
| obtaining any supporting documentation as may be required | 19 |
| by the Department. The supplier shall obtain and keep the | 20 |
| supporting documentation in such form as the Department may | 21 |
| require by rule. | 22 |
|
9. Beginning on July 1, 2004, when a sale of dyed home | 23 |
| heating oil, liquefied petroleum gas, or any other | 24 |
| combustible gas for use exclusively for residential | 25 |
| heating purposes is made, by making a specific notation | 26 |
| thereof on the invoice or sales slip covering that sale and | 27 |
| obtaining any supporting documentation as may be required | 28 |
| by the Department. The supplier shall obtain and keep the | 29 |
| supporting documentation in such form as the Department may | 30 |
| require by rule.
| 31 |
| All special fuel sold or used for non-highway purposes must | 32 |
| have a dye
added
in accordance with Section 4d of this Law.
| 33 |
| All suits or other proceedings brought for the purpose of | 34 |
| recovering any
taxes, interest or penalties due the State of |
|
|
|
09300HB0853sam001 |
- 21 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| Illinois under this Act may
be maintained in the name of the | 2 |
| Department.
| 3 |
| (Source: P.A. 92-30, eff. 7-1-01; 93-32, eff. 6-20-03.)
| 4 |
| (35 ILCS 505/7) (from Ch. 120, par. 423)
| 5 |
| Sec. 7. Any person, not licensed as a receiver, distributor | 6 |
| or supplier,
purchasing
fuel or motor fuel as to which there | 7 |
| has been no charge made to him
of the tax imposed by Section 2 | 8 |
| or 2a, or both, shall make payment of
the tax imposed by | 9 |
| Section 2a of this Act and if the same be
thereafter used in | 10 |
| Illinois
the operation of a motor
vehicle upon the public | 11 |
| highways , make payment of the motor fuel tax
computed at the | 12 |
| rate prescribed in Section 2 of this Act on the amount so
used, | 13 |
| such payment to be made to the Department not later than the | 14 |
| 20th day
of the month succeeding the month in which the motor | 15 |
| fuel was so used.
| 16 |
| This Section does not apply in cases of such use of motor | 17 |
| fuel which was
obtained tax-free under an official certificate | 18 |
| of exemption mentioned in
Sections 6 and 6a of this Act.
| 19 |
| (Source: P.A. 86-125.)
| 20 |
| (35 ILCS 505/8) (from Ch. 120, par. 424)
| 21 |
| Sec. 8. Except as provided in Section 8a, subdivision
| 22 |
| (h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and | 23 |
| 16 of Section 15, all money received by the Department under
| 24 |
| this Act, including payments made to the Department by
member | 25 |
| jurisdictions participating in the International Fuel Tax | 26 |
| Agreement,
shall be deposited in
a special fund in the State | 27 |
| treasury, to be known as the
"Motor Fuel Tax Fund", and shall | 28 |
| be used as follows:
| 29 |
| (a) 2 1/2 cents per gallon of the tax collected on special | 30 |
| fuel under
paragraph (b) of Section 2 and Section 13a of this | 31 |
| Act shall be transferred
to the State Construction Account Fund | 32 |
| in the State Treasury;
|
|
|
|
09300HB0853sam001 |
- 22 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| (a-5) On or before the last day of each month there shall | 2 |
| be transferred from the Motor Fuel Tax Fund to the General | 3 |
| Revenue Fund an amount equal to the proceeds deposited into the | 4 |
| Motor Fuel Tax Fund during the preceding month from the tax | 5 |
| imposed on dyed diesel fuel under this Act. | 6 |
| (a-10) Beginning on August 1, 2004, on or before the last | 7 |
| day of each month there shall be transferred from the Motor | 8 |
| Fuel Tax Fund to the General Revenue Fund an amount equal to | 9 |
| 1/12 of the average annual amount refunded to taxpayers under | 10 |
| this Act during calendar years 2001, 2002, and 2003 for | 11 |
| non-highway use of motor fuel and for loss of motor fuel as | 12 |
| defined in Section 13, minus the amount paid from the Motor | 13 |
| Fuel Tax Fund during that month under Section 13.1.
| 14 |
| (b) $420,000 shall be transferred each month to the State | 15 |
| Boating Act
Fund to be used by the Department of Natural | 16 |
| Resources for the purposes
specified in Article X of the Boat | 17 |
| Registration and Safety Act;
| 18 |
| (c) $2,250,000 shall be transferred each month to the Grade | 19 |
| Crossing
Protection Fund to be used as follows: not less than | 20 |
| $6,000,000 each fiscal
year shall be used for the construction | 21 |
| or reconstruction of rail highway grade
separation structures; | 22 |
| $2,250,000 in fiscal year 2004 and each fiscal
year
thereafter | 23 |
| shall be transferred to the Transportation
Regulatory Fund and | 24 |
| shall be accounted for as part of the rail carrier
portion of | 25 |
| such funds and shall be used to pay the cost of administration
| 26 |
| of the Illinois Commerce Commission's railroad safety program | 27 |
| in connection
with its duties under subsection (3) of Section | 28 |
| 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | 29 |
| used by the Department of Transportation
upon order of the | 30 |
| Illinois Commerce Commission, to pay that part of the
cost | 31 |
| apportioned by such Commission to the State to cover the | 32 |
| interest
of the public in the use of highways, roads, streets, | 33 |
| or
pedestrian walkways in the
county highway system, township | 34 |
| and district road system, or municipal
street system as defined |
|
|
|
09300HB0853sam001 |
- 23 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| in the Illinois Highway Code, as the same may
from time to time | 2 |
| be amended, for separation of grades, for installation,
| 3 |
| construction or reconstruction of crossing protection or | 4 |
| reconstruction,
alteration, relocation including construction | 5 |
| or improvement of any
existing highway necessary for access to | 6 |
| property or improvement of any
grade crossing including the | 7 |
| necessary highway approaches thereto of any
railroad across the | 8 |
| highway or public road, or for the installation,
construction, | 9 |
| reconstruction, or maintenance of a pedestrian walkway over or
| 10 |
| under a railroad right-of-way, as provided for in and in
| 11 |
| accordance with Section 18c-7401 of the Illinois Vehicle Code.
| 12 |
| The Commission shall not order more than $2,000,000 per year in | 13 |
| Grade
Crossing Protection Fund moneys for pedestrian walkways.
| 14 |
| In entering orders for projects for which payments from the | 15 |
| Grade Crossing
Protection Fund will be made, the Commission | 16 |
| shall account for expenditures
authorized by the orders on a | 17 |
| cash rather than an accrual basis. For purposes
of this | 18 |
| requirement an "accrual basis" assumes that the total cost of | 19 |
| the
project is expended in the fiscal year in which the order | 20 |
| is entered, while a
"cash basis" allocates the cost of the | 21 |
| project among fiscal years as
expenditures are actually made. | 22 |
| To meet the requirements of this subsection,
the Illinois | 23 |
| Commerce Commission shall develop annual and 5-year project | 24 |
| plans
of rail crossing capital improvements that will be paid | 25 |
| for with moneys from
the Grade Crossing Protection Fund. The | 26 |
| annual project plan shall identify
projects for the succeeding | 27 |
| fiscal year and the 5-year project plan shall
identify projects | 28 |
| for the 5 directly succeeding fiscal years. The Commission
| 29 |
| shall submit the annual and 5-year project plans for this Fund | 30 |
| to the Governor,
the President of the Senate, the Senate | 31 |
| Minority Leader, the Speaker of the
House of Representatives, | 32 |
| and the Minority Leader of the House of
Representatives on
the | 33 |
| first Wednesday in April of each year;
| 34 |
| (d) of the amount remaining after allocations provided for |
|
|
|
09300HB0853sam001 |
- 24 - |
LRB093 05724 MKM 51181 a |
|
| 1 |
| in
subsections (a), (a-5), (a-10), (b) , and (c), a sufficient | 2 |
| amount shall be reserved to
pay all of the following:
| 3 |
| (1) the costs of the Department of Revenue in | 4 |
| administering this
Act;
| 5 |
| (2) the costs of the Department of Transportation in | 6 |
| performing its
duties imposed by the Illinois Highway Code | 7 |
| for supervising the use of motor
fuel tax funds apportioned | 8 |
| to municipalities, counties and road districts;
| 9 |
| (3) refunds provided for in Section 13 and 13.1 of this | 10 |
| Act and under the terms
of the International Fuel Tax | 11 |
| Agreement referenced in Section 14a;
| 12 |
| (4) from October 1, 1985 until June 30, 1994, the | 13 |
| administration of the
Vehicle Emissions Inspection Law, | 14 |
| which amount shall be certified monthly by
the | 15 |
| Environmental Protection Agency to the State Comptroller | 16 |
| and shall promptly
be transferred by the State Comptroller | 17 |
| and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | 18 |
| Inspection Fund, and for the period July 1, 1994 through
| 19 |
| June 30, 2000, one-twelfth of $25,000,000 each month, for | 20 |
| the period July 1, 2000 through June 30, 2003,
one-twelfth | 21 |
| of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | 22 |
| and $15,000,000 on January 1 and $15,000,000
on
July
1 of | 23 |
| each calendar year for the period January 1, 2004 through
| 24 |
| June 30, 2006,
for the administration of the Vehicle | 25 |
| Emissions Inspection Law of
1995, to be transferred by the | 26 |
| State Comptroller and Treasurer from the Motor
Fuel Tax | 27 |
| Fund into the Vehicle Inspection Fund;
| 28 |
| (5) amounts ordered paid by the Court of Claims; and
| 29 |
| (6) payment of motor fuel use taxes due to member | 30 |
| jurisdictions under
the terms of the International Fuel Tax | 31 |
| Agreement. The Department shall
certify these amounts to | 32 |
| the Comptroller by the 15th day of each month; the
| 33 |
| Comptroller shall cause orders to be drawn for such | 34 |
| amounts, and the Treasurer
shall administer those amounts |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| on or before the last day of each month;
| 2 |
| (e) after allocations for the purposes set forth in | 3 |
| subsections
(a), (a-5), (a-10), (b), (c) , and (d), the | 4 |
| remaining amount shall be apportioned as follows:
| 5 |
| (1) Until January 1, 2000, 58.4%, and beginning January | 6 |
| 1, 2000, 45.6%
shall be deposited as follows:
| 7 |
| (A) 37% into the State Construction Account Fund, | 8 |
| and
| 9 |
| (B) 63% into the Road Fund, $1,250,000 of which | 10 |
| shall be reserved each
month for the Department of | 11 |
| Transportation to be used in accordance with
the | 12 |
| provisions of Sections 6-901 through 6-906 of the | 13 |
| Illinois Highway Code;
| 14 |
| (2) Until January 1, 2000, 41.6%, and beginning January | 15 |
| 1, 2000, 54.4%
shall be transferred to the Department of | 16 |
| Transportation to be
distributed as follows:
| 17 |
| (A) 49.10% to the municipalities of the State,
| 18 |
| (B) 16.74% to the counties of the State having | 19 |
| 1,000,000 or more inhabitants,
| 20 |
| (C) 18.27% to the counties of the State having less | 21 |
| than 1,000,000 inhabitants,
| 22 |
| (D) 15.89% to the road districts of the State.
| 23 |
| As soon as may be after the first day of each month the | 24 |
| Department of
Transportation shall allot to each municipality | 25 |
| its share of the amount
apportioned to the several | 26 |
| municipalities which shall be in proportion
to the population | 27 |
| of such municipalities as determined by the last
preceding | 28 |
| municipal census if conducted by the Federal Government or
| 29 |
| Federal census. If territory is annexed to any municipality | 30 |
| subsequent
to the time of the last preceding census the | 31 |
| corporate authorities of
such municipality may cause a census | 32 |
| to be taken of such annexed
territory and the population so | 33 |
| ascertained for such territory shall be
added to the population | 34 |
| of the municipality as determined by the last
preceding census |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| for the purpose of determining the allotment for that
| 2 |
| municipality. If the population of any municipality was not | 3 |
| determined
by the last Federal census preceding any | 4 |
| apportionment, the
apportionment to such municipality shall be | 5 |
| in accordance with any
census taken by such municipality. Any | 6 |
| municipal census used in
accordance with this Section shall be | 7 |
| certified to the Department of
Transportation by the clerk of | 8 |
| such municipality, and the accuracy
thereof shall be subject to | 9 |
| approval of the Department which may make
such corrections as | 10 |
| it ascertains to be necessary.
| 11 |
| As soon as may be after the first day of each month the | 12 |
| Department of
Transportation shall allot to each county its | 13 |
| share of the amount
apportioned to the several counties of the | 14 |
| State as herein provided.
Each allotment to the several | 15 |
| counties having less than 1,000,000
inhabitants shall be in | 16 |
| proportion to the amount of motor vehicle
license fees received | 17 |
| from the residents of such counties, respectively,
during the | 18 |
| preceding calendar year. The Secretary of State shall, on or
| 19 |
| before April 15 of each year, transmit to the Department of
| 20 |
| Transportation a full and complete report showing the amount of | 21 |
| motor
vehicle license fees received from the residents of each | 22 |
| county,
respectively, during the preceding calendar year. The | 23 |
| Department of
Transportation shall, each month, use for | 24 |
| allotment purposes the last
such report received from the | 25 |
| Secretary of State.
| 26 |
| As soon as may be after the first day of each month, the | 27 |
| Department
of Transportation shall allot to the several | 28 |
| counties their share of the
amount apportioned for the use of | 29 |
| road districts. The allotment shall
be apportioned among the | 30 |
| several counties in the State in the proportion
which the total | 31 |
| mileage of township or district roads in the respective
| 32 |
| counties bears to the total mileage of all township and | 33 |
| district roads
in the State. Funds allotted to the respective | 34 |
| counties for the use of
road districts therein shall be |
|
|
|
09300HB0853sam001 |
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|
| 1 |
| allocated to the several road districts
in the county in the | 2 |
| proportion which the total mileage of such township
or district | 3 |
| roads in the respective road districts bears to the total
| 4 |
| mileage of all such township or district roads in the county. | 5 |
| After
July 1 of any year, no allocation shall be made for any | 6 |
| road district
unless it levied a tax for road and bridge | 7 |
| purposes in an amount which
will require the extension of such | 8 |
| tax against the taxable property in
any such road district at a | 9 |
| rate of not less than either .08% of the value
thereof, based | 10 |
| upon the assessment for the year immediately prior to the year
| 11 |
| in which such tax was levied and as equalized by the Department | 12 |
| of Revenue
or, in DuPage County, an amount equal to or greater | 13 |
| than $12,000 per mile of
road under the jurisdiction of the | 14 |
| road district, whichever is less. If any
road district has | 15 |
| levied a special tax for road purposes
pursuant to Sections | 16 |
| 6-601, 6-602 and 6-603 of the Illinois Highway Code, and
such | 17 |
| tax was levied in an amount which would require extension at a
| 18 |
| rate of not less than .08% of the value of the taxable property | 19 |
| thereof,
as equalized or assessed by the Department of Revenue,
| 20 |
| or, in DuPage County, an amount equal to or greater than | 21 |
| $12,000 per mile of
road under the jurisdiction of the road | 22 |
| district, whichever is less,
such levy shall, however, be | 23 |
| deemed a proper compliance with this
Section and shall qualify | 24 |
| such road district for an allotment under this
Section. If a | 25 |
| township has transferred to the road and bridge fund
money | 26 |
| which, when added to the amount of any tax levy of the road
| 27 |
| district would be the equivalent of a tax levy requiring | 28 |
| extension at a
rate of at least .08%, or, in DuPage County, an | 29 |
| amount equal to or greater
than $12,000 per mile of road under | 30 |
| the jurisdiction of the road district,
whichever is less, such | 31 |
| transfer, together with any such tax levy,
shall be deemed a | 32 |
| proper compliance with this Section and shall qualify
the road | 33 |
| district for an allotment under this Section.
| 34 |
| In counties in which a property tax extension limitation is |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| imposed
under the Property Tax Extension Limitation Law, road | 2 |
| districts may retain
their entitlement to a motor fuel tax | 3 |
| allotment if, at the time the property
tax
extension limitation | 4 |
| was imposed, the road district was levying a road and
bridge | 5 |
| tax at a rate sufficient to entitle it to a motor fuel tax | 6 |
| allotment
and continues to levy the maximum allowable amount | 7 |
| after the imposition of the
property tax extension limitation. | 8 |
| Any road district may in all circumstances
retain its | 9 |
| entitlement to a motor fuel tax allotment if it levied a road | 10 |
| and
bridge tax in an amount that will require the extension of | 11 |
| the tax against the
taxable property in the road district at a | 12 |
| rate of not less than 0.08% of the
assessed value of the | 13 |
| property, based upon the assessment for the year
immediately | 14 |
| preceding the year in which the tax was levied and as equalized | 15 |
| by
the Department of Revenue or, in DuPage County, an amount | 16 |
| equal to or greater
than $12,000 per mile of road under the | 17 |
| jurisdiction of the road district,
whichever is less.
| 18 |
| As used in this Section the term "road district" means any | 19 |
| road
district, including a county unit road district, provided | 20 |
| for by the
Illinois Highway Code; and the term "township or | 21 |
| district road"
means any road in the township and district road | 22 |
| system as defined in the
Illinois Highway Code. For the | 23 |
| purposes of this Section, "road
district" also includes park | 24 |
| districts, forest preserve districts and
conservation | 25 |
| districts organized under Illinois law and "township or
| 26 |
| district road" also includes such roads as are maintained by | 27 |
| park
districts, forest preserve districts and conservation | 28 |
| districts. The
Department of Transportation shall determine | 29 |
| the mileage of all township
and district roads for the purposes | 30 |
| of making allotments and allocations of
motor fuel tax funds | 31 |
| for use in road districts.
| 32 |
| Payment of motor fuel tax moneys to municipalities and | 33 |
| counties shall
be made as soon as possible after the allotment | 34 |
| is made. The treasurer
of the municipality or county may invest |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| these funds until their use is
required and the interest earned | 2 |
| by these investments shall be limited
to the same uses as the | 3 |
| principal funds.
| 4 |
| (Source: P.A. 92-16, eff. 6-28-01; 92-30, eff. 7-1-01; 93-32, | 5 |
| eff.
6-20-03.)
| 6 |
| (35 ILCS 505/12) (from Ch. 120, par. 428)
| 7 |
| Sec. 12. Records and books.
It is the duty of every | 8 |
| distributor, receiver, and
supplier
under this Act to keep | 9 |
| within this State or at some office outside this State for any | 10 |
| period
for which the Department is authorized to issue a Notice | 11 |
| of Tax Liability to
the distributor, receiver, or supplier | 12 |
| records and books
showing all
purchases, receipts, losses | 13 |
| through any cause, sales, distribution and use of
motor fuel, | 14 |
| aviation fuels, home heating oils, and kerosene, and products | 15 |
| used
for the purpose of blending to produce motor fuel, which | 16 |
| records and books
shall, at all times during business hours of | 17 |
| the day, be subject to inspection
by the Department, or its | 18 |
| duly authorized agents and employees. In addition, every person | 19 |
| making tax-free purchases of motor fuel under this Act shall | 20 |
| keep within this State or at some office outside this State for | 21 |
| any period for which the Department is authorized to issue a | 22 |
| Notice of Tax Liability to such person records and books | 23 |
| showing all purchases, receipts, losses through any cause, | 24 |
| distribution and use of motor fuel, which records and books | 25 |
| shall, at all times during business hours of the day, be | 26 |
| subject to inspection by the Department, or its duly authorized | 27 |
| agents and employees. For purposes of this Section, "records" | 28 |
| means all data
maintained by the taxpayer including data on | 29 |
| paper, microfilm, microfiche or
any type of machine-sensible | 30 |
| data compilation. The Department may, in its
discretion, | 31 |
| prescribe reasonable and uniform methods for keeping of records | 32 |
| and
books by licensees and other persons subject to this | 33 |
| Section and that set forth requirements for the form and format |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| of
records that must be maintained in order to comply with any | 2 |
| recordkeeping
requirement under this Act.
| 3 |
| (Source: P.A. 91-173, eff. 1-1-00.)
| 4 |
| (35 ILCS 505/12a) (from Ch. 120, par. 428a)
| 5 |
| Sec. 12a. (a) Any duly authorized agent or employee of the | 6 |
| Department
shall have authority to enter in or upon the | 7 |
| premises of any manufacturer,
vendor, dealer, retailer, | 8 |
| distributor, receiver, supplier or user of motor fuel
or | 9 |
| special fuels during the regular business hours in order to | 10 |
| examine books,
records, invoices, storage tanks, and any other | 11 |
| applicable equipment
pertaining to motor fuel, aviation fuels, | 12 |
| home heating oils, kerosene,
or special fuels, to determine | 13 |
| whether or not the
taxes imposed by this Act have been paid and | 14 |
| to determine compliance with all other provisions of this Law .
| 15 |
| (b) Any duly authorized agent of the Department, upon | 16 |
| presenting
appropriate credentials and a written notice to the | 17 |
| person who owns, operates,
or controls the place to be | 18 |
| inspected, shall have the authority to enter any
place and to | 19 |
| conduct inspections in accordance with subsections (b) through | 20 |
| (g)
of this Section.
| 21 |
| (c)
Inspections will be performed in a reasonable manner | 22 |
| and at times
that are reasonable under the circumstances, | 23 |
| taking into consideration the
normal business hours of the | 24 |
| place to be entered.
| 25 |
| (d)
Inspections may be at any place at which taxable or | 26 |
| non-taxable motor fuel is or
may be produced or stored or at | 27 |
| any inspection site where evidence of the
following activities | 28 |
| may be discovered:
| 29 |
| (1) Where any dyed diesel fuel is sold or held for sale | 30 |
| by any
person for any use which the person knows or has | 31 |
| reason to
know is not a non-highway
a nontaxable use of | 32 |
| such fuel.
| 33 |
| (2) Where any dyed diesel fuel is held for use or used |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| by any
person for a use other than a non-highway
a | 2 |
| nontaxable use and the person
knew, or had reason to know, | 3 |
| that the fuel was dyed according to Section 4d.
| 4 |
| (3) Where any person willfully alters, or attempts to | 5 |
| alter, the
strength or composition of any dye or marking | 6 |
| done
pursuant to Section 4d of this Law.
| 7 |
| The places may include, but are not limited to, the | 8 |
| following:
| 9 |
| (1) Any terminal.
| 10 |
| (2) Any fuel storage facility that is not a terminal.
| 11 |
| (3) Any retail fuel facility.
| 12 |
| (4) Any designated inspection site.
| 13 |
| (e)
Duly authorized agents of the Department may physically | 14 |
| inspect,
examine, or otherwise search any tank, reservoir, or | 15 |
| other container that
can or may be used for the production, | 16 |
| storage, or transportation of
fuel, fuel dyes, or fuel markers. | 17 |
| Inspection may also be made of any
equipment used for, or in | 18 |
| connection with, production, storage, or
transportation of | 19 |
| fuel, fuel dyes, or fuel markers. This includes any
equipment | 20 |
| used for the dyeing or marking of fuel. This also includes
| 21 |
| books and records, if any, that are maintained at the place of | 22 |
| inspection
and are kept to determine tax liability under this | 23 |
| Law.
| 24 |
| (f)
Duly authorized agents of the Department may detain any | 25 |
| motor
vehicle, train, barge, ship, or vessel for the purpose of | 26 |
| inspecting its fuel
tanks and storage tanks. Detainment will be | 27 |
| either on the premises
under inspection or at a designated | 28 |
| inspection site. Detainment may
continue for a reasonable | 29 |
| period of time as is necessary to determine
the amount and | 30 |
| composition of the fuel.
| 31 |
| (g)
Duly authorized agents of the Department may take and | 32 |
| remove
samples of fuel in quantities as are reasonably | 33 |
| necessary to
determine the composition of the fuel.
| 34 |
| (h) (1) Any person that refuses to allow an inspection |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| shall pay a $1,000
penalty for each refusal. This penalty | 2 |
| is in addition to any other penalty
or tax that may be | 3 |
| imposed upon that person or any other person liable
for tax | 4 |
| under this Law. All penalties received under this | 5 |
| subsection shall
be deposited into the Tax Compliance and | 6 |
| Administration Fund.
| 7 |
| (2) In addition, any licensee who refuses to allow an | 8 |
| inspection shall be
subject to license revocation as | 9 |
| provided by Section 16 of this Law.
| 10 |
| (Source: P.A. 91-173, eff. 1-1-00.)
| 11 |
| (35 ILCS 505/13) (from Ch. 120, par. 429)
| 12 |
| Sec. 13. Refund of tax paid before July 1, 2004 . This | 13 |
| Section applies to claims based upon taxes paid before July 1, | 14 |
| 2004. Any person other than a distributor or
supplier, who | 15 |
| loses motor
fuel through any cause or uses motor fuel (upon | 16 |
| which he has paid the amount
required to be collected under | 17 |
| Section 2 of this Act) for any purpose other
than operating a | 18 |
| motor vehicle upon the public highways or waters, shall be
| 19 |
| reimbursed and repaid the amount so paid.
| 20 |
| Any person who purchases motor fuel in Illinois and uses | 21 |
| that motor fuel
in another state and that other state imposes a | 22 |
| tax on the use of such
motor fuel shall be reimbursed and | 23 |
| repaid the amount of Illinois tax paid
under Section 2 of this | 24 |
| Act on the motor fuel used in such other state.
Reimbursement | 25 |
| and repayment shall be made by the Department upon receipt of
| 26 |
| adequate proof of taxes paid to another state and the amount of | 27 |
| motor fuel
used in that state.
| 28 |
| Claims for such reimbursement must be made to the | 29 |
| Department of Revenue,
duly verified by the claimant (or by the | 30 |
| claimant's legal
representative if the claimant has died or | 31 |
| become a person under legal
disability), upon forms prescribed | 32 |
| by the Department. The claim must state
such facts relating to | 33 |
| the purchase, importation, manufacture or production
of the |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| motor fuel by the claimant as the Department may deem | 2 |
| necessary, and
the time when, and the circumstances of its loss | 3 |
| or the specific purpose
for which it was used (as the case may | 4 |
| be), together with such other
information as the Department may | 5 |
| reasonably require. No claim based upon
idle time shall be | 6 |
| allowed.
| 7 |
| Claims for full reimbursement for taxes paid on or before | 8 |
| December 31,
1999 must be filed not later than one year after | 9 |
| the date on which
the tax was paid by the claimant.
If, | 10 |
| however, a claim for such reimbursement otherwise meeting the
| 11 |
| requirements of this Section is filed more than one year but | 12 |
| less than 2
years after that date, the claimant shall be | 13 |
| reimbursed at the rate of 80%
of the amount to which he would | 14 |
| have been entitled if his claim had been
timely filed.
| 15 |
| Claims for full reimbursement for taxes paid on or after | 16 |
| January 1, 2000
must be filed not later than 2 years after the | 17 |
| date on which the tax was paid
by the claimant.
| 18 |
| The Department may make such investigation of the | 19 |
| correctness of the
facts stated in such claims as it deems | 20 |
| necessary. When the Department has
approved any such claim, it | 21 |
| shall pay to the claimant (or to the claimant's
legal | 22 |
| representative, as such if the claimant has died or become a | 23 |
| person
under legal disability) the reimbursement provided in
| 24 |
| this Section, out of any moneys appropriated to it for that | 25 |
| purpose.
| 26 |
| Any distributor or supplier who has paid the tax imposed by | 27 |
| Section 2
of this Act upon motor fuel lost or used by such | 28 |
| distributor or supplier
for any purpose other than operating a | 29 |
| motor vehicle upon the public
highways or waters may file a | 30 |
| claim for credit or refund to recover the
amount so paid. Such | 31 |
| claims shall be filed on forms prescribed by the
Department. | 32 |
| Such claims shall be made to the Department, duly verified by | 33 |
| the
claimant (or by the claimant's legal representative if
the | 34 |
| claimant has died or become a person under legal disability), |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| upon
forms prescribed by the Department. The claim shall state | 2 |
| such facts
relating to the purchase, importation, manufacture | 3 |
| or production of the
motor fuel by the claimant as the | 4 |
| Department may deem necessary and the
time when the loss or | 5 |
| nontaxable use occurred, and the circumstances of its
loss or | 6 |
| the specific purpose for which it was used (as the case may | 7 |
| be),
together with such other information as the Department may | 8 |
| reasonably
require. Claims must be filed not later than one | 9 |
| year after the
date on which the tax was paid by the claimant.
| 10 |
| The Department may make such investigation of the | 11 |
| correctness of the
facts stated in such claims as it deems | 12 |
| necessary. When the Department
approves a claim, the Department | 13 |
| shall issue a refund or credit memorandum
as requested by the | 14 |
| taxpayer, to the distributor or supplier who made the
payment | 15 |
| for which the refund or credit is being given or, if the
| 16 |
| distributor or supplier has died or become incompetent, to such
| 17 |
| distributor's or supplier's legal representative, as such. The | 18 |
| amount of
such credit memorandum shall be credited against any | 19 |
| tax due or to become
due under this Act from the distributor or | 20 |
| supplier who made the payment
for which credit has been given.
| 21 |
| Any credit or refund that is allowed under this Section | 22 |
| shall bear
interest at the rate and in the manner specified in | 23 |
| the Uniform Penalty
and Interest Act.
| 24 |
| In case the distributor or supplier requests and the
| 25 |
| Department determines that the claimant is entitled to a
| 26 |
| refund, such refund shall be made only from such appropriation | 27 |
| as may be
available for that purpose. If it appears unlikely | 28 |
| that the amount
appropriated would permit everyone having a | 29 |
| claim allowed during the period
covered by such appropriation | 30 |
| to elect to receive a cash refund, the
Department, by rule or | 31 |
| regulation, shall provide for the payment of refunds
in | 32 |
| hardship cases and shall define what types of cases qualify as | 33 |
| hardship
cases.
| 34 |
| In any case in which there has been an erroneous refund of |
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| tax payable
under
this Section, a notice of tax liability may | 2 |
| be issued at any time within 3
years from the making of that | 3 |
| refund, or within 5 years from the making of that
refund if it | 4 |
| appears that any part of the refund was induced by fraud or the
| 5 |
| misrepresentation of material fact. The amount of any proposed | 6 |
| assessment
set forth by the Department shall be limited to the | 7 |
| amount of the erroneous
refund.
| 8 |
| If no tax is due and no proceeding is pending to determine | 9 |
| whether such
distributor or supplier is indebted to the | 10 |
| Department for tax,
the credit memorandum so issued may be | 11 |
| assigned and set over by the lawful
holder thereof, subject to | 12 |
| reasonable rules of the Department, to any other
licensed | 13 |
| distributor or supplier who is subject to this Act, and
the | 14 |
| amount thereof applied by the Department against any tax due or | 15 |
| to
become due under this Act from such assignee.
| 16 |
| If the payment for which the distributor's or supplier's
| 17 |
| claim is filed is held in the protest fund of the State | 18 |
| Treasury during
the pendency of the claim for credit | 19 |
| proceedings pursuant to the order of
the court in accordance | 20 |
| with Section 2a of the State Officers and Employees
Money | 21 |
| Disposition Act and if it is determined by the Department or by | 22 |
| the
final order of a reviewing court under the Administrative | 23 |
| Review Law that
the claimant is entitled to all or a part of | 24 |
| the credit claimed, the
claimant, instead of receiving a credit | 25 |
| memorandum from the Department,
shall receive a cash refund | 26 |
| from the protest fund as provided for in
Section 2a of the | 27 |
| State Officers and Employees Money Disposition Act.
| 28 |
| If any person ceases to be licensed as a distributor or
| 29 |
| supplier while still holding an unused credit memorandum issued | 30 |
| under this
Act, such person may, at his election (instead of | 31 |
| assigning the credit
memorandum to a licensed distributor or | 32 |
| licensed
supplier under this Act), surrender such unused credit | 33 |
| memorandum to the
Department and receive a refund of the amount | 34 |
| to which such person is entitled.
|
|
|
|
09300HB0853sam001 |
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LRB093 05724 MKM 51181 a |
|
| 1 |
| For claims based upon taxes paid on or before December 31, | 2 |
| 2000, a claim based upon the use of undyed diesel fuel shall | 3 |
| not be allowed
except (i) if allowed under the following | 4 |
| paragraph or (ii) for
undyed diesel fuel used by a commercial | 5 |
| vehicle, as that term is defined in
Section 1-111.8 of the | 6 |
| Illinois Vehicle Code, for any purpose other than
operating the | 7 |
| commercial vehicle upon the public highways and unlicensed
| 8 |
| commercial vehicles operating on private property. Claims | 9 |
| shall be
limited to commercial vehicles
that are operated for | 10 |
| both highway purposes and any purposes other than
operating | 11 |
| such vehicles upon the public highways.
| 12 |
| For claims based upon taxes paid on or after January 1, | 13 |
| 2000, a claim based
upon the use of undyed diesel fuel shall | 14 |
| not be allowed except (i) if allowed
under the preceding | 15 |
| paragraph or (ii) for claims for the following:
| 16 |
| (1) Undyed diesel fuel used (i) in a manufacturing | 17 |
| process, as defined in
Section 2-45 of the Retailers' | 18 |
| Occupation Tax Act, wherein the undyed diesel
fuel becomes | 19 |
| a component part of a product or by-product, other than | 20 |
| fuel or
motor fuel, when the use of dyed diesel fuel in | 21 |
| that manufacturing process
results in a product that is | 22 |
| unsuitable for its intended use or (ii)
for testing | 23 |
| machinery and equipment in a
manufacturing process, as | 24 |
| defined in Section 2-45 of the Retailers' Occupation
Tax | 25 |
| Act, wherein the testing takes place on private property.
| 26 |
| (2) Undyed diesel fuel used by a manufacturer on | 27 |
| private property in the
research and development, as | 28 |
| defined in Section 1.29, of machinery or equipment
intended | 29 |
| for manufacture.
| 30 |
| (3) Undyed diesel fuel used by a single unit | 31 |
| self-propelled agricultural
fertilizer implement, designed | 32 |
| for on and off road use, equipped with flotation
tires and | 33 |
| specially adapted for the application of plant food | 34 |
| materials or
agricultural chemicals.
|
|
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| (4) Undyed diesel fuel used by a commercial motor | 2 |
| vehicle for any purpose
other than operating the commercial | 3 |
| motor vehicle upon the public highways.
Claims shall be | 4 |
| limited to commercial motor vehicles that are operated for | 5 |
| both
highway purposes and any purposes other than operating | 6 |
| such vehicles upon the
public highways.
| 7 |
| (5) Undyed diesel fuel used by a unit of local | 8 |
| government in its operation
of an airport if the undyed | 9 |
| diesel fuel is used directly in airport operations
on | 10 |
| airport property.
| 11 |
| (6) Undyed diesel fuel used by refrigeration units that | 12 |
| are permanently
mounted to a semitrailer, as defined in | 13 |
| Section 1.28 of this Law, wherein the
refrigeration units | 14 |
| have a fuel supply system dedicated solely for the
| 15 |
| operation of the refrigeration units.
| 16 |
| (7) Undyed diesel fuel used by power take-off equipment | 17 |
| as defined in
Section 1.27 of this Law.
| 18 |
| Any person who has paid the tax imposed by Section 2 of | 19 |
| this Law upon undyed
diesel fuel that , before July 1, 2004, is | 20 |
| unintentionally mixed with dyed diesel fuel and who owns or
| 21 |
| controls the mixture of undyed diesel fuel and dyed diesel fuel | 22 |
| may file a
claim for refund to recover the amount paid. The | 23 |
| amount of undyed diesel fuel
unintentionally mixed must equal | 24 |
| 500 gallons or more. Any claim for refund of
unintentionally | 25 |
| mixed undyed diesel fuel and dyed diesel fuel shall be
| 26 |
| supported by documentation showing the date and location of the | 27 |
| unintentional
mixing, the number of gallons involved, the | 28 |
| disposition of the mixed diesel
fuel, and any other information | 29 |
| that the Department may reasonably require.
Any unintentional | 30 |
| mixture of undyed diesel fuel and dyed diesel fuel shall be
| 31 |
| sold or used only for non-highway purposes.
| 32 |
| The Department shall
promulgate regulations establishing | 33 |
| specific limits on the amount of undyed
diesel fuel that may be | 34 |
| claimed for refund.
|
|
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| For purposes of claims for refund, "loss" means the | 2 |
| reduction of motor
fuel resulting from fire, theft, spillage, | 3 |
| spoilage, leakage, or any other
provable cause, but does not | 4 |
| include a reduction resulting from evaporation or
shrinkage due | 5 |
| to temperature variations.
| 6 |
| (Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)
| 7 |
| (35 ILCS 505/13.1 new) | 8 |
| Sec. 13.1. Refund of taxes paid on or after July 1, 2004. | 9 |
| This Section applies to claims based upon taxes paid on or | 10 |
| after July 1, 2004.
| 11 |
| (a) Any person, other than a distributor or supplier, | 12 |
| engaged in production agriculture who uses undyed diesel fuel | 13 |
| in a single unit self-propelled agricultural fertilizer | 14 |
| implement, designed for on and off road use, equipped with | 15 |
| flotation tires and specially adapted for the application of | 16 |
| plant food materials or agricultural chemicals (upon which he | 17 |
| or she has paid the amount required to be collected under | 18 |
| Section 2 of this Act) in production agriculture for any | 19 |
| purpose other than operating a motor vehicle upon the public | 20 |
| highways or recreational-type watercraft upon the waters of | 21 |
| this State shall be reimbursed and repaid the amount so paid. | 22 |
| Any person who purchases motor fuel in Illinois and uses | 23 |
| that motor fuel in another state and that other state imposes a | 24 |
| tax on the use of such motor fuel shall be reimbursed and | 25 |
| repaid the amount of Illinois tax paid under Section 2 of this | 26 |
| Act on the motor fuel used in such other state. Reimbursement | 27 |
| and repayment shall be made by the Department upon receipt of | 28 |
| adequate proof of taxes paid to another state and the amount of | 29 |
| motor fuel used in that state. | 30 |
| Claims for such reimbursement must be made to the | 31 |
| Department of Revenue, duly verified by the claimant (or by the | 32 |
| claimant's legal representative if the claimant has died or | 33 |
| become a person under legal disability), upon forms prescribed |
|
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| by the Department. The claim must state any facts relating to | 2 |
| the purchase, importation, manufacture, or production of the | 3 |
| motor fuel by the claimant that the Department may deem | 4 |
| necessary and the time when and the specific purpose for which | 5 |
| it was used, together with any other information as the | 6 |
| Department may reasonably require. No claim based upon idle | 7 |
| time shall be allowed, regardless of where the idling occurs. | 8 |
| Claims for reimbursement for taxes must be filed not later | 9 |
| than 2 years after the date on which the tax was paid by the | 10 |
| claimant. | 11 |
| The Department may make any investigation of the | 12 |
| correctness of the facts stated in such claims that it deems | 13 |
| necessary. When the Department has approved the claim, it shall | 14 |
| pay to the claimant (or to the claimant's legal representative | 15 |
| if the claimant has died or become a person under legal | 16 |
| disability) the reimbursement provided in this Section, out of | 17 |
| any moneys appropriated to it for that purpose. | 18 |
| Any distributor or supplier engaged in production | 19 |
| agriculture who uses undyed diesel fuel in a single unit | 20 |
| self-propelled agricultural fertilizer implement, designed for | 21 |
| on and off road use, equipped with flotation tires and | 22 |
| specially adapted for the application of plant food materials | 23 |
| or agricultural chemicals (upon which he or she has paid the | 24 |
| amount required to be collected under Section 2 of this Act) in | 25 |
| production agriculture for any purpose other than operating a | 26 |
| motor vehicle upon the public highways or recreational-type | 27 |
| watercraft upon the waters of this State may file a claim for | 28 |
| credit or refund to recover the amount so paid. The claims | 29 |
| shall be filed on forms prescribed by the Department. The | 30 |
| claims shall be made to the Department, duly verified by the | 31 |
| claimant (or by the claimant's legal representative if the | 32 |
| claimant has died or become a person under legal disability), | 33 |
| upon forms prescribed by the Department. The claim must state | 34 |
| any facts relating to the purchase, importation, manufacture, |
|
|
|
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| 1 |
| or production of the motor fuel by the claimant that the | 2 |
| Department may deem necessary and the time when the nontaxable | 3 |
| use occurred and the specific purpose for which it was used, | 4 |
| together with any other information that the Department may | 5 |
| reasonably require. Claims must be filed not later than one | 6 |
| year after the date on which the tax was paid by the claimant. | 7 |
| The Department may make any investigation of the | 8 |
| correctness of the facts stated in the claims that it deems | 9 |
| necessary. When the Department approves a claim, the Department | 10 |
| shall issue a refund or credit memorandum, as requested by the | 11 |
| taxpayer, to the distributor or supplier who made the payment | 12 |
| for which the refund or credit is being given or, if the | 13 |
| distributor or supplier has died or become incompetent, to the | 14 |
| distributor's or supplier's legal representative. The amount | 15 |
| of the credit memorandum shall be credited against any tax due | 16 |
| or to become due under this Act from the distributor or | 17 |
| supplier who made the payment for which credit has been given. | 18 |
| Any credit or refund that is allowed under this Section | 19 |
| shall bear interest at the rate and in the manner specified in | 20 |
| the Uniform Penalty and Interest Act. | 21 |
| In case the distributor or supplier requests and the | 22 |
| Department determines that the claimant is entitled to a | 23 |
| refund, the refund shall be made only from appropriations | 24 |
| available for that purpose. If it appears unlikely that the | 25 |
| amount appropriated would permit everyone having a claim | 26 |
| allowed during the period covered by the appropriation to elect | 27 |
| to receive a cash refund, the Department, by rule, shall | 28 |
| provide for the payment of refunds in hardship cases and shall | 29 |
| define what types of cases qualify as hardship cases. | 30 |
| In any case in which there has been an erroneous refund of | 31 |
| tax payable under this Section, a notice of tax liability may | 32 |
| be issued at any time within 3 years from the making of that | 33 |
| refund, or within 5 years from the making of that refund if it | 34 |
| appears that any part of the refund was induced by fraud or the |
|
|
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| misrepresentation of material fact. The amount of any proposed | 2 |
| assessment set forth by the Department shall be limited to the | 3 |
| amount of the erroneous refund. | 4 |
| If no tax is due and no proceeding is pending to determine | 5 |
| whether the distributor or supplier is indebted to the | 6 |
| Department for tax, the credit memorandum so issued may be | 7 |
| assigned and set over by the lawful holder thereof, subject to | 8 |
| reasonable rules of the Department, to any other licensed | 9 |
| distributor or supplier who is subject to this Act, and the | 10 |
| amount thereof applied by the Department against any tax due or | 11 |
| to become due under this Act from the assignee. | 12 |
| If the payment for which the distributor's or supplier's | 13 |
| claim is filed is held in the protest fund of the State | 14 |
| Treasury during the pendency of the claim for credit | 15 |
| proceedings pursuant to the order of the court in accordance | 16 |
| with Section 2a of the State Officers and Employees Money | 17 |
| Disposition Act and if it is determined by the Department or by | 18 |
| the final order of a reviewing court under the Administrative | 19 |
| Review Law that the claimant is entitled to all or a part of | 20 |
| the credit claimed, the claimant, instead of receiving a credit | 21 |
| memorandum from the Department, shall receive a cash refund | 22 |
| from the protest fund as provided for in Section 2a of the | 23 |
| State Officers and Employees Money Disposition Act. | 24 |
| If any person ceases to be licensed as a distributor or | 25 |
| supplier while still holding an unused credit memorandum issued | 26 |
| under this Act, that person may, at his or her election | 27 |
| (instead of assigning the credit memorandum to a licensed | 28 |
| distributor or licensed supplier under this Act), surrender the | 29 |
| unused credit memorandum to the Department and receive a refund | 30 |
| of the amount to which the person is entitled. | 31 |
| (b) Any person, other than a distributor or supplier, who | 32 |
| loses motor fuel through any cause (upon which he has paid the | 33 |
| amount required to be collected under Section 2 of this Act) | 34 |
| shall be reimbursed and repaid the amount so paid. |
|
|
|
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| 1 |
| Claims for the reimbursement must be made to the Department | 2 |
| of Revenue, duly verified by the claimant (or by the claimant's | 3 |
| legal representative if the claimant has died or become a | 4 |
| person under legal disability), upon forms prescribed by the | 5 |
| Department. The claim must state any facts relating to the | 6 |
| purchase, importation, manufacture, or production of the motor | 7 |
| fuel by the claimant that the Department may deem necessary and | 8 |
| the time when and the circumstances of its loss, together with | 9 |
| any other information that the Department may reasonably | 10 |
| require. No claim based upon idle time shall be allowed, | 11 |
| regardless of where the idling occurs. | 12 |
| Claims for reimbursement for taxes must be filed not later | 13 |
| than 2 years after the date on which the tax was paid by the | 14 |
| claimant. | 15 |
| The Department may make any investigation of the | 16 |
| correctness of the facts stated in the claims that it deems | 17 |
| necessary. When the Department has approved the claim, it shall | 18 |
| pay to the claimant (or to the claimant's legal representative | 19 |
| if the claimant has died or become a person under legal | 20 |
| disability) the reimbursement provided in this Section, out of | 21 |
| any moneys appropriated to it for that purpose. | 22 |
| Any distributor or supplier who has paid the tax imposed by | 23 |
| Section 2 of this Act upon motor fuel lost by the distributor | 24 |
| or supplier may file a claim for credit or refund to recover | 25 |
| the amount so paid. The claims shall be filed on forms | 26 |
| prescribed by the Department. The claims shall be made to the | 27 |
| Department, duly verified by the claimant (or by the claimant's | 28 |
| legal representative if the claimant has died or become a | 29 |
| person under legal disability), upon forms prescribed by the | 30 |
| Department. The claim must state the facts relating to the | 31 |
| purchase, importation, manufacture, or production of the motor | 32 |
| fuel by the claimant as the Department may deem necessary and | 33 |
| the time when the loss occurred and the circumstances of its | 34 |
| loss, together with any other information as the Department may |
|
|
|
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| 1 |
| reasonably require. Claims must be filed not later than one | 2 |
| year after the date on which the tax was paid by the claimant. | 3 |
| The Department may make any investigation of the | 4 |
| correctness of the facts stated in the claims that it deems | 5 |
| necessary. When the Department approves a claim, the Department | 6 |
| shall issue a refund or credit memorandum, as requested by the | 7 |
| taxpayer, to the distributor or supplier who made the payment | 8 |
| for which the refund or credit is being given or, if the | 9 |
| distributor or supplier has died or become incompetent, to the | 10 |
| distributor's or supplier's legal representative. The amount | 11 |
| of the credit memorandum shall be credited against any tax due | 12 |
| or to become due under this Act from the distributor or | 13 |
| supplier who made the payment for which credit has been given. | 14 |
| Any credit or refund that is allowed under this Section | 15 |
| shall bear interest at the rate and in the manner specified in | 16 |
| the Uniform Penalty and Interest Act. | 17 |
| In case the distributor or supplier requests and the | 18 |
| Department determines that the claimant is entitled to a | 19 |
| refund, the refund shall be made only from appropriations | 20 |
| available for that purpose. If it appears unlikely that the | 21 |
| amount appropriated would permit everyone having a claim | 22 |
| allowed during the period covered by such appropriation to | 23 |
| elect to receive a cash refund, the Department, by rule, shall | 24 |
| provide for the payment of refunds in hardship cases and shall | 25 |
| define what types of cases qualify as hardship cases. | 26 |
| In any case in which there has been an erroneous refund of | 27 |
| tax payable under this Section, a notice of tax liability may | 28 |
| be issued at any time within 3 years from the making of that | 29 |
| refund or within 5 years from the making of that refund if it | 30 |
| appears that any part of the refund was induced by fraud or the | 31 |
| misrepresentation of material fact. The amount of any proposed | 32 |
| assessment set forth by the Department shall be limited to the | 33 |
| amount of the erroneous refund.
If no tax is due and no | 34 |
| proceeding is pending to determine whether such distributor or |
|
|
|
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| 1 |
| supplier is indebted to the Department for tax, the credit | 2 |
| memorandum so issued may be assigned and set over by the lawful | 3 |
| holder thereof, subject to reasonable rules of the Department, | 4 |
| to any other licensed distributor or supplier who is subject to | 5 |
| this Act, and the amount thereof applied by the Department | 6 |
| against any tax due or to become due under this Act from such | 7 |
| assignee. | 8 |
| If the payment for which the distributor's or supplier's | 9 |
| claim is filed is held in the protest fund of the State | 10 |
| Treasury during the pendency of the claim for credit | 11 |
| proceedings pursuant to the order of the court in accordance | 12 |
| with Section 2a of the State Officers and Employees Money | 13 |
| Disposition Act and if it is determined by the Department or by | 14 |
| the final order of a reviewing court under the Administrative | 15 |
| Review Law that the claimant is entitled to all or a part of | 16 |
| the credit claimed, the claimant, instead of receiving a credit | 17 |
| memorandum from the Department, shall receive a cash refund | 18 |
| from the protest fund as provided for in Section 2a of the | 19 |
| State Officers and Employees Money Disposition Act. | 20 |
| If any person ceases to be licensed as a distributor or | 21 |
| supplier while still holding an unused credit memorandum issued | 22 |
| under this Act, that person may, at his election (instead of | 23 |
| assigning the credit memorandum to a licensed distributor or | 24 |
| licensed supplier under this Act), surrender the unused credit | 25 |
| memorandum to the Department and receive a refund of the amount | 26 |
| to which the person is entitled. | 27 |
| For purposes of claims for refund under this subsection | 28 |
| (b), "loss" means the reduction of motor fuel resulting from | 29 |
| fire, spillage, spoilage, leakage, or any other provable cause, | 30 |
| but does not include a reduction resulting from evaporation or | 31 |
| shrinkage due to temperature variations.
| 32 |
| (35 ILCS 505/13a) (from Ch. 120, par. 429a)
| 33 |
| Sec. 13a. |
|
|
|
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| (1) Before July 1, 2004, a
A tax is hereby imposed upon the | 2 |
| use of motor
fuel upon highways of this State by commercial | 3 |
| motor vehicles.
Beginning on July 1, 2004, a tax is imposed | 4 |
| upon the use of motor fuel in this State by commercial motor | 5 |
| vehicles. The tax shall be comprised of 2 parts. Part (a) shall | 6 |
| be at the rate
established by Section 2 of this Act, as | 7 |
| heretofore or hereafter amended.
Part (b) shall be at the rate | 8 |
| established by subsection (2) of this
Section as now or | 9 |
| hereafter amended.
| 10 |
| (2) A rate shall be established by the Department as of | 11 |
| January 1 of
each year using the average "selling price", as | 12 |
| defined in the Retailers'
Occupation Tax Act, per gallon of | 13 |
| motor fuel sold in this State during
the previous 12 months and | 14 |
| multiplying it by 6 1/4% to determine
the cents per gallon | 15 |
| rate.
For the period beginning on July 1, 2000 and through | 16 |
| December 31, 2000, the
Department shall establish a rate using | 17 |
| the average "selling price", as defined
in the
Retailers' | 18 |
| Occupation Tax Act, per gallon of motor fuel sold in this State
| 19 |
| during calendar
year 1999 and multiplying it by 1.25% to | 20 |
| determine the cents per gallon rate.
| 21 |
| (Source: P.A. 91-872, eff. 7-1-00.)
| 22 |
| (35 ILCS 505/13a.1) (from Ch. 120, par. 429a1)
| 23 |
| Sec. 13a.1. Every commercial motor carrier shall pay the | 24 |
| tax imposed
by Section 13a hereof to the Department, calculated | 25 |
| on the
amount of motor fuel consumed on any highway within this | 26 |
| State.
| 27 |
| (Source: P.A. 88-480.)
| 28 |
| (35 ILCS 505/13a.2) (from Ch. 120, par. 429a2)
| 29 |
| Sec. 13a.2. Each motor carrier shall keep records which
| 30 |
| accurately reflect the type and number of gallons of motor fuel | 31 |
| consumed,
the number of miles traveled with each type of fuel | 32 |
| on the highways of each
jurisdiction and the number of miles |
|
|
|
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| traveled with each type of fuel in
the highways of Illinois, | 2 |
| the type and number of gallons
of tax paid fuel purchased in | 3 |
| this State, and every jurisdiction, and
the number of miles | 4 |
| traveled and the amount of fuel consumed in
on the highways of
| 5 |
| this State and on the highways of every jurisdiction. Licensees | 6 |
| shall preserve the records for a
period of 4 years from the due | 7 |
| date of their returns or the date filed,
whichever is later. In | 8 |
| the absence of such records, the Department shall
presume that | 9 |
| one gallon of fuel is used for each 4.0 miles traveled in this
| 10 |
| State. Every authorized agent of the Department shall have | 11 |
| power to make any
reasonable investigations to prevent | 12 |
| avoidance of the tax imposed by Section
13a hereof.
| 13 |
| Failure to provide records demanded for the purpose of | 14 |
| audit extends the
statute of limitations until the records are | 15 |
| provided.
| 16 |
| (Source: P.A. 88-480.)
| 17 |
| (35 ILCS 505/13a.3) (from Ch. 120, par. 429a3)
| 18 |
| Sec. 13a.3. Every person holding a valid unrevoked motor | 19 |
| fuel use tax
license issued under
Section 13a.4 of this Act | 20 |
| shall, on or before the last day of the month next
succeeding | 21 |
| any calendar quarter, file with the Department a report, in | 22 |
| such
form as the Department may by rule or regulation | 23 |
| prescribe, setting forth a
statement of the number of miles | 24 |
| traveled in every jurisdiction and in this
State during the | 25 |
| previous calendar quarter, the number of gallons and type of
| 26 |
| reportable motor fuel consumed on the highways of every | 27 |
| jurisdiction and the number of gallons and type of reportable | 28 |
| motor fuel consumed in
of
this State, and the total number of | 29 |
| gallons and types of tax paid fuel
purchased within every | 30 |
| jurisdiction during said previous calendar quarter. A
motor | 31 |
| carrier who purchases motor fuel in this State who pays a tax | 32 |
| thereon
under any section of the Motor Fuel Tax Law other than | 33 |
| Sections 13a, 13a.1,
13a.2 and 13a.3, and who does not apply |
|
|
|
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| 1 |
| for a refund under
Section 13 or 13.1 of the Motor Fuel Tax | 2 |
| Law, shall receive a gallon for gallon
credit against his | 3 |
| liability under Sections 13a, 13a.1, 13a.2 and 13a.3
hereof. | 4 |
| The rate under Section 2 of this Act shall apply to each gallon | 5 |
| of
motor fuel used by such motor carrier in
on the highways of
| 6 |
| Illinois during
the previous calendar quarter in excess of the | 7 |
| motor fuel
purchased in Illinois during such previous calendar | 8 |
| quarter.
| 9 |
| The rate under subsection (2) of Section 13a of this Act | 10 |
| shall apply to
each gallon of motor fuel used by such motor | 11 |
| carrier in
on the highways of
Illinois during the previous | 12 |
| calendar quarter. For purposes of the preceding
paragraphs | 13 |
| "used" shall be determined as provided in Section 13a.2 of this | 14 |
| Act.
| 15 |
| For such motor fuel consumed during the previous calendar | 16 |
| quarter, said tax
shall be payable on the last day of the month | 17 |
| next succeeding such previous
calendar quarter and shall bear | 18 |
| interest at the rate of 1% per month or
fraction of month until | 19 |
| paid. Motor carriers required to file bonds under
Section 13a.4 | 20 |
| of this Act shall make tax payments to the Department by
| 21 |
| certified check.
| 22 |
| Reports not filed by the due date shall be considered late | 23 |
| and any taxes due
considered delinquent. The licensee may be | 24 |
| assessed a penalty of $50 or 10% of
the delinquent taxes, | 25 |
| whichever is greater, for failure to file a report, or
for | 26 |
| filing a late report, or for underpayment of taxes due.
| 27 |
| As to each gallon of motor fuel purchased in Illinois by | 28 |
| such motor
carrier during the previous calendar quarter in | 29 |
| excess of the number of
gallons of motor fuel used by such | 30 |
| motor carrier in
on the
highways of
Illinois during such | 31 |
| previous calendar quarter, the taxpayer may take a
credit for | 32 |
| the current calendar quarter or the Department may issue a
| 33 |
| credit memorandum or refund to such motor carrier for any tax | 34 |
| imposed by
Part (a) of Section 13a of this Act paid on each |
|
|
|
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| 1 |
| such gallon.
If a credit is given, the credit memorandum shall | 2 |
| be carried over to offset
liabilities of the licensee until the | 3 |
| credit is fully offset or until 8
calendar quarters pass after | 4 |
| the end of the calendar quarter in which the
credit accrued, | 5 |
| whichever occurs sooner.
| 6 |
| A motor carrier who purchases motor fuel in this State | 7 |
| shall be entitled
to a refund under this Section or a credit | 8 |
| against all his liabilities under
Sections 13a, 13a.1, 13a.2 | 9 |
| and 13a.3 hereof for taxes imposed by the Use
Tax Act, the | 10 |
| Retailers' Occupation Tax Act, the Municipal Retailers' | 11 |
| Occupation
Tax Act and the County Retailers' Occupation Tax Act | 12 |
| on such motor fuel
at a rate equal to that established by | 13 |
| subsection (2) of Section 13a of
this Act, provided that such | 14 |
| taxes have been paid by the taxpayer and such
taxes have been | 15 |
| charged to the motor carrier claiming the
credit or refund.
| 16 |
| (Source: P.A. 87-205; 88-480; 88-669, eff. 11-29-94.)
| 17 |
| (35 ILCS 505/15) (from Ch. 120, par. 431)
| 18 |
| Sec. 15. Offenses; penalties.
| 19 |
| 1. Any person who knowingly acts as a distributor of motor | 20 |
| fuel
or supplier of special fuel, or receiver of fuel without | 21 |
| having a license so to
do, or who knowingly fails or refuses to | 22 |
| file a return with the Department as
provided in Section 2b, | 23 |
| Section 5, or Section 5a of this Act, or who knowingly
fails or | 24 |
| refuses to make payment to the Department as provided either in
| 25 |
| Section 2b, Section 6, Section 6a, or Section 7 of this Act, | 26 |
| shall be guilty of
a Class 3 felony. Each day any person | 27 |
| knowingly acts as a distributor of motor
fuel, supplier of | 28 |
| special fuel, or receiver of fuel without having a
license so | 29 |
| to do or after such a license has been revoked, constitutes a
| 30 |
| separate offense.
| 31 |
| 2. Any person who acts as a motor carrier without having a | 32 |
| valid
motor fuel use tax license, issued by the Department or | 33 |
| by a member
jurisdiction under the provisions of the |
|
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| International Fuel Tax Agreement, or a
valid single trip permit | 2 |
| is guilty of a Class A misdemeanor for a first offense
and is | 3 |
| guilty of a Class 4 felony for each subsequent offense. Any | 4 |
| person (i)
who fails or refuses to make payment to the | 5 |
| Department as provided in Section
13a.1 of this Act or in the | 6 |
| International Fuel Tax Agreement referenced in
Section 14a, or | 7 |
| (ii) who fails or refuses to make the quarterly return as
| 8 |
| provided in Section 13a.3 is guilty of a Class 4 felony; and | 9 |
| for each
subsequent offense, such person is guilty of a Class 3 | 10 |
| felony.
| 11 |
| 3. In case such person acting as a distributor, receiver, | 12 |
| supplier,
or motor carrier is a corporation, then the officer | 13 |
| or officers, agent
or agents, employee or employees, of such | 14 |
| corporation responsible for any
act of such corporation, or | 15 |
| failure of such corporation to act, which acts
or failure to | 16 |
| act constitutes a violation of any of the provisions of this
| 17 |
| Act as enumerated in paragraphs 1 and 2 of this Section, shall | 18 |
| be punished
by such fine or imprisonment, or by both such fine | 19 |
| and imprisonment as
provided in those paragraphs.
| 20 |
| 3.5. Any person who knowingly enters false information on | 21 |
| any supporting
documentation required to be kept by Section 6 | 22 |
| or 6a of this Act is guilty of a
Class 3
felony.
| 23 |
| 3.6. Any person who knowingly enters false information on | 24 |
| any supporting documentation required to be kept by item 8 or 9 | 25 |
| of Section 5, item 7 or 8 of Section 5a, item 9 or 10 of Section | 26 |
| 6, or item 8 or 9 of Section 6a of this Act shall pay the | 27 |
| following penalty: | 28 |
| $2,500 for the first occurrence; and | 29 |
| $5,000 for the second occurrence and each occurrence | 30 |
| thereafter.
| 31 |
| 3.7. Any person who knowingly attempts in any manner to | 32 |
| evade or defeat any
tax imposed by this Act or the payment of | 33 |
| any tax imposed by this Act is guilty
of a Class 2 felony.
| 34 |
| 4. Any person who refuses, upon demand, to submit for |
|
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| inspection,
books and records, or who fails or refuses to keep | 2 |
| books and records in
violation of Section 12 of this Act, or | 3 |
| any distributor, receiver, or
supplier , or other person who | 4 |
| violates
any reasonable rule or regulation adopted
by the | 5 |
| Department for the enforcement of this Act is guilty of a Class | 6 |
| A
misdemeanor. Any person
who acts
as a blender in violation of | 7 |
| Section 3 of this Act or who
having transported reportable | 8 |
| motor fuel within Section 7b
of this Act fails to make the | 9 |
| return required by that Section,
is guilty of a Class 4 felony.
| 10 |
| 5. Any person licensed under Section 13a.4, 13a.5, or the | 11 |
| International
Fuel Tax Agreement who: (a) fails or refuses to | 12 |
| keep records
and
books, as provided in Section 13a.2 or as | 13 |
| required
by the terms of the
International Fuel Tax Agreement, | 14 |
| (b) refuses upon demand
by the Department to submit for | 15 |
| inspection and examination the records required
by Section | 16 |
| 13a.2 of this Act or by the terms of the International Fuel
Tax | 17 |
| Agreement, or (c) violates any reasonable rule or
regulation | 18 |
| adopted by the Department for the enforcement of this Act, is
| 19 |
| guilty of a Class A misdemeanor.
| 20 |
| 6. Any person who makes any false return or report to the
| 21 |
| Department as to any material fact required by Sections 2b, 5, | 22 |
| 5a, 7, 13, 13.1, or
13a.3 of this Act or by the International | 23 |
| Fuel Tax Agreement
is guilty of a Class 2 felony.
| 24 |
| 7. A prosecution for any violation of this Section may be
| 25 |
| commenced anytime within 5 years of the commission of that | 26 |
| violation.
A prosecution for tax evasion as set forth in | 27 |
| paragraph 3.7 of this Section
may be prosecuted any time within | 28 |
| 5 years of the commission of the last act in
furtherance of | 29 |
| evasion. The running of the period of limitations under this
| 30 |
| Section shall be suspended while any proceeding or appeal from
| 31 |
| any proceeding relating to the quashing or enforcement of any | 32 |
| grand jury or
administrative subpoena issued in connection with | 33 |
| an investigation of the
violation of any provision of this Act | 34 |
| is pending.
|
|
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| 8. Any person who provides false documentation required by | 2 |
| any
Section of this Act is guilty of a Class 4 felony.
| 3 |
| 9. Any person filing a fraudulent application or order form | 4 |
| under any
provision of this Act is guilty of a Class A | 5 |
| misdemeanor. For each subsequent
offense, the person is guilty | 6 |
| of a Class 4 felony.
| 7 |
| 10. Any person who acts as a motor carrier and who fails to | 8 |
| carry a
manifest as provided in Section 5.5 is guilty of a | 9 |
| Class A misdemeanor. For
each subsequent offense, the person is | 10 |
| guilty of a Class 4 felony.
| 11 |
| 11. Any person who knowingly sells or attempts to sell dyed | 12 |
| diesel fuel
for highway use or for use by recreational-type | 13 |
| watercraft on the waters of
this State is guilty of a Class 4 | 14 |
| felony. For each subsequent
offense, the person is guilty of a | 15 |
| Class 2 felony.
| 16 |
| 12. Any person who knowingly possesses dyed diesel fuel for | 17 |
| highway
use or for use by recreational-type watercraft on the | 18 |
| waters of this State
is guilty of a Class A misdemeanor. For | 19 |
| each subsequent offense,
the person is guilty of a Class 4 | 20 |
| felony.
| 21 |
| 13. Any person who sells or transports dyed diesel fuel | 22 |
| without the
notice required by Section 4e shall pay the | 23 |
| following penalty:
| 24 |
| First occurrence ........................................$ 500
| 25 |
| Second and each occurrence thereafter ..................$1,000
| 26 |
| 14. Any person who owns, operates, or controls any | 27 |
| container, storage
tank, or facility used to store or | 28 |
| distribute dyed diesel fuel without the
notice required by | 29 |
| Section 4f shall pay the following penalty:
| 30 |
| First occurrence ........................................$ 500
| 31 |
| Second and each occurrence thereafter ..................$1,000
| 32 |
| 15. If a motor vehicle required to be registered for | 33 |
| highway purposes
is found to have dyed diesel fuel within
the | 34 |
| ordinary fuel tanks attached to the motor vehicle or if a
|
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| recreational-type watercraft on the waters of this State is | 2 |
| found to have dyed
diesel fuel within the ordinary fuel tanks | 3 |
| attached to the watercraft, the
operator shall pay the | 4 |
| following penalty:
| 5 |
| First occurrence .......................................$2,500
| 6 |
| Second and each occurrence thereafter ..................$5,000
| 7 |
| 16. Any licensed motor fuel distributor or licensed | 8 |
| supplier who sells
or attempts to sell dyed diesel fuel for | 9 |
| highway use or for use by
recreational-type watercraft on the | 10 |
| waters of this State shall pay the
following penalty:
| 11 |
| First occurrence ......................................$ 5,000
| 12 |
| Second and each occurrence thereafter .............$10,000 | 13 |
| (16.1) Any person other than a licensed motor fuel | 14 |
| distributor or licensed supplier who purchases motor fuel | 15 |
| tax-free and who sells or attempts to sell that motor fuel | 16 |
| shall pay the following penalty: | 17 |
| First occurrence..................................$ 5,000 | 18 |
| Second and each occurrence thereafter.............$10,000
| 19 |
| 17. Any person who knowingly sells or distributes dyed | 20 |
| diesel fuel
without the notice required by Section 4e is guilty | 21 |
| of a petty offense. For
each subsequent offense, the person is | 22 |
| guilty of a Class A misdemeanor.
| 23 |
| 18. Any person who knowingly owns, operates, or controls | 24 |
| any
container, storage tank, or facility used to store or | 25 |
| distribute dyed diesel
fuel without the notice required by | 26 |
| Section 4f is guilty of a petty offense.
For each subsequent | 27 |
| offense the person is guilty of a Class A
misdemeanor.
| 28 |
| For purposes of this Section, dyed diesel fuel means any | 29 |
| dyed diesel fuel
whether or not dyed pursuant to Section 4d of | 30 |
| this Law.
| 31 |
| Any person aggrieved by any action of the Department under | 32 |
| item 3.6, 13, 14, 15,
or 16 , or 16.1 of this Section may | 33 |
| protest the action by making a written request for a
hearing | 34 |
| within 60 days of the original action. If the hearing is not |
|
|
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| requested
in writing within 60 days, the original action is | 2 |
| final.
| 3 |
| All penalties received under items 3.6, 13, 14, 15, and 16 | 4 |
| , and 16.1 of this Section shall
be deposited into the Tax | 5 |
| Compliance and Administration Fund.
| 6 |
| (Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01; 92-232, | 7 |
| eff.
8-2-01; 92-651, eff. 7-11-02.)
| 8 |
| (35 ILCS 505/17) (from Ch. 120, par. 433)
| 9 |
| Sec. 17. It is the purpose of Sections 2 and 13a of this | 10 |
| Act to
impose a tax upon the privilege
of using motor fuel in
| 11 |
| operating each motor vehicle as defined in this Act upon the | 12 |
| public
highways and the waters of this State, such tax to be | 13 |
| based upon the
consumption of motor fuel in this State
such | 14 |
| motor vehicle , so far as the same may be
done, under the | 15 |
| Constitution and statutes of the United States, and the
| 16 |
| Constitution of the State of Illinois. It is the purpose of | 17 |
| Section 2a of
this Act to impose a tax upon the privilege of | 18 |
| importing or receiving in this State
fuel for sale or use, such | 19 |
| tax to be used to fund the
Underground Storage Tank Fund. If | 20 |
| any of the provisions of this Act
include transactions which | 21 |
| are not taxable or are in any other respect
unconstitutional, | 22 |
| it is the intent of the General Assembly that, so far as
| 23 |
| possible, the remaining provisions of the Act be given effect.
| 24 |
| (Source: P.A. 86-125.)
|
|
25 |
| Section 99. Effective date. This Act takes effect on July |
26 |
| 1, 2004.".
|