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Rep. Frank J. Mautino
Filed: 5/20/2009
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09600SB0450ham003 |
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LRB096 06568 HLH 27168 a |
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| AMENDMENT TO SENATE BILL 450
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| AMENDMENT NO. ______. Amend Senate Bill 450, AS AMENDED, by |
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| replacing everything after the enacting clause with the |
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| following:
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| "Section 5. The Gas Use Tax Law is amended by changing |
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| Section 5-40 as follows:
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| (35 ILCS 173/5-40)
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| Sec. 5-40. Incorporation of applicable Sections. The |
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| Department shall
have
full power to administer and enforce this |
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| Law; to collect all taxes, penalties,
and interest
due |
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| hereunder; to dispose of taxes, penalties, and interest so |
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| collected in the
manner
hereinafter provided; and to determine |
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| all rights to credit memoranda or
refunds
arising
on account of |
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| the erroneous payment of tax, penalty, or interest hereunder. |
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| In
the
administration of, and compliance with, this Section, |
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| the Department and
persons
who
are subject to this Section |
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09600SB0450ham003 |
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LRB096 06568 HLH 27168 a |
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| shall have the same rights, remedies, privileges,
immunities,
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| powers, and duties, be subject to the same conditions, |
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| restrictions,
limitations,
penalties, and definitions of |
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| terms, and employ the same modes of procedure, as
are
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| prescribed in Sections 2, 4, 5, 6, 7, 9 (except provisions |
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| relating to
transaction returns and
except that the due date |
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| for returns shall be the 15th day of each month for
the
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| preceding
calendar month), 10, 11, 12, 12a, 12b, 13, 14, 15, |
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| 18, 19, 20, 21, and 22 of
the
Use Tax
Act, and are not |
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| inconsistent with this Section, as fully as if those
provisions
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| were set
forth herein.
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| Notwithstanding any other provision of this Chapter, a |
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| business enterprise classified under Standard Industrial Code |
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| (SIC) 3221 that (i) was located, on or before November 1, 2005, |
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| in an enterprise zone certified by the Department of Commerce |
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| and Economic Opportunity, (ii) would have been eligible for an |
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| exemption under item (1) of Section 5-50 of this Act for the |
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| entire period of November 1, 2005, through October 31, 2008, |
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| but did not receive documentation from the compliance |
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| administrator until November 2008, and (iii) paid the tax due |
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| under this Act for the period from November 1, 2005 through |
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| October 31, 2008, is entitled to apply for and receive, |
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| directly from the Department, a refund in an amount equal to |
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| the tax paid under this Act for the period beginning on |
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| November 1, 2005 and ending on October 31, 2008. The business |
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| enterprise must make a written application to the Department no |