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Sen. Frank C. Watson
Filed: 3/21/2007
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| AMENDMENT TO SENATE BILL 267
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| AMENDMENT NO. ______. Amend Senate Bill 267 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 adding |
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| Section 2d as follows:
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| (35 ILCS 505/2d new) |
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| Sec. 2d. Reporting and payment requirements for persons who |
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| produce biodiesel fuel or biodiesel blends for self-use. |
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| (a) Beginning July 1, 2007, notwithstanding any other |
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| reporting provisions of this Act, if a private biodiesel fuel |
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| producer's total gallonage that is taxable under Sections 2 and |
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| 2a of this Act for biodiesel fuel and biodiesel fuel blends is |
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| less than 5,000 gallons per year, then he or she must file |
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| returns and make payment of the tax imposed by Sections 2 and |
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| Section 2a of this Act on an annual basis. The returns and |
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| payment of tax for a given year are due by January 20 of the |
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| following year. |
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| (b) If a private biodiesel fuel producer's total gallonage |
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| that is taxable under Sections 2 and 2a of this Act for |
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| biodiesel fuel and biodiesel fuel blends is 5,000 or more |
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| gallons per year, then he or she must file returns and make |
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| payment of the tax imposed by Sections 2 and Section 2a of this |
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| Act on a monthly basis. The returns and payment of tax are due |
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| between the 1st and 20th days of each calendar month for the |
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| preceding calendar month. |
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| (c) Except for persons required to be licensed under |
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| Section 13a.4 of this Act, a person who is subject to the |
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| provisions of this Section is exempt from all bonding and |
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| licensure requirements otherwise imposed under this Act. Each |
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| person who is subject to the provisions of this Section must |
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| keep records as required by Section 12 of this Act. |
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| (d) For the purposes of this Section: |
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| "Biodiesel blend" has the meaning set forth under Section |
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| 3-42 of the Use Tax Act (35 ILCS 105/3-42).
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| "Biodiesel fuel" has the meaning set forth under Section |
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| 3-41 of the Use Tax Act (35 ILCS 105/3-41).
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| "Biomass materials" has the meaning set forth under Section |
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| 3-43 of the Use Tax Act (35 ILCS 105/3-43). |
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| "Private biodiesel fuel producer" means a person whose only |
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| activities with respect to motor fuel are:
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| (1) the conversion of any biomass materials into |
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| biodiesel fuel, which is produced exclusively for personal |
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| use and not for sale; or |
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| (2) the blending of biodiesel fuel resulting in |
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| biodiesel blends, which is produced exclusively for |
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| personal use and not for sale.
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| Section 10. The Environmental Impact Fee Law is amended by |
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| changing Section 325 as follows:
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| (415 ILCS 125/325)
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| (Section scheduled to be repealed on January 1, 2013)
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| Sec. 325. Incorporation of other Acts. The provisions of |
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| Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, |
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| 6c, 8, 9, 10 and 12 (except
to the extent to which the minimum |
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| notice requirement for hearings conflicts
with that provided |
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| for in Section 16 of the Motor Fuel Tax Law), of the
Retailers' |
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| Occupation Tax Act that are not inconsistent with this Act, and
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| Section 3-7 of the Uniform Penalty and Interest Act shall apply |
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| as far as
practicable, to the subject matter of this Law to the |
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| same extent as if those
provisions were included in this Law.
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| In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17, |
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| and 18 of the Motor
Fuel Tax Law shall apply as far as |
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| practicable, to the subject matter of this
Law to the same |
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| extent as if those provisions were included in this Law.
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| References to "taxes" in these incorporated Sections shall |
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| be construed to
apply to the administration, payment, and |
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| remittance of all fees under this
Law.
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