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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Use Tax Act is amended by changing Section | ||||||
| 5 | 3-40 as follows:
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| 6 | (35 ILCS 105/3-40) (from Ch. 120, par. 439.3-40)
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| 7 | Sec. 3-40. Gasohol. As used in this Act, "gasohol" means a | ||||||
| 8 | motor
fuel that is
a denatured ethanol and gasoline blend of
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| 9 | denatured ethanol and gasoline that contains (i) no more than | ||||||
| 10 | 1.25% water by weight and (ii) the maximum proportion of | ||||||
| 11 | ethanol authorized by the United States Environmental | ||||||
| 12 | Protection Agency under Section 211 of the Clean Air Act.
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| 13 | However, if, on or after June 1, 2010, the United States | ||||||
| 14 | Environmental Protection Agency (USEPA), while acting under | ||||||
| 15 | the authority granted it in Section 211 of the Clean Air Act, | ||||||
| 16 | authorizes an increase in the maximum proportion of ethanol | ||||||
| 17 | that may be included in motor fuel blends, then (i) a motor | ||||||
| 18 | fuel blend containing a proportion of ethanol greater than that | ||||||
| 19 | which was authorized prior to the USEPA action shall not be | ||||||
| 20 | treated as gasohol under the Retailers' Occupation Tax Act, the | ||||||
| 21 | Service Occupation Tax Act, the Use Tax Act, or the Service Use | ||||||
| 22 | Tax Act, until (A) the State Fire Marshal, the Director of | ||||||
| 23 | Agriculture, and the Director of the Environmental Protection | ||||||
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| 1 | Agency have each separately certified to the Director of | ||||||
| 2 | Revenue that the new motor fuel blend meets the definition of | ||||||
| 3 | "gasohol" in this Section and that the blend can be legally and | ||||||
| 4 | safely produced and delivered to consumers with non-flex fuel | ||||||
| 5 | vehicles and (B) the State Fire Marshal has also certified that | ||||||
| 6 | the fuel delivery infrastructure is safe and (ii) a motor fuel | ||||||
| 7 | blend containing a proportion of ethanol equal to or less than | ||||||
| 8 | that which was authorized prior to the USEPA action shall, for | ||||||
| 9 | 180 days after the Director of Revenue receives the last of the | ||||||
| 10 | required certifications, continue to be treated as gasohol | ||||||
| 11 | under the Retailers' Occupation Tax Act, the Service Occupation | ||||||
| 12 | Tax Act, the Use Tax Act, and the Service Use Tax Act. The | ||||||
| 13 | blend must contain 90% gasoline and 10% denatured ethanol. A | ||||||
| 14 | maximum of one percent error factor in the amount of denatured | ||||||
| 15 | ethanol used in the blend is allowable to compensate for | ||||||
| 16 | blending equipment variations. Any person who knowingly
sells | ||||||
| 17 | or represents as gasohol any fuel that does not qualify as | ||||||
| 18 | gasohol
under this Act is guilty of a business offense and | ||||||
| 19 | shall be fined not more
than $100 for each day that the sale or | ||||||
| 20 | representation takes place after
notification from the | ||||||
| 21 | Department of Agriculture that the fuel in question
does not | ||||||
| 22 | qualify as gasohol.
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| 23 | (Source: P.A. 93-724, eff. 7-13-04.)
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