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| 1 | AN ACT concerning State government.
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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 Gas Use Tax Law is amended by changing | ||||||
| 5 | Section 5-40 as follows:
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| 6 | (35 ILCS 173/5-40)
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| 7 | Sec. 5-40. Incorporation of applicable Sections. The | ||||||
| 8 | Department shall
have
full power to administer and enforce this | ||||||
| 9 | Law; to collect all taxes, penalties,
and interest
due | ||||||
| 10 | hereunder; to dispose of taxes, penalties, and interest so | ||||||
| 11 | collected in the
manner
hereinafter provided; and to determine | ||||||
| 12 | all rights to credit memoranda or
refunds
arising
on account of | ||||||
| 13 | the erroneous payment of tax, penalty, or interest hereunder. | ||||||
| 14 | In
the
administration of, and compliance with, this Section, | ||||||
| 15 | the Department and
persons
who
are subject to this Section | ||||||
| 16 | shall have the same rights, remedies, privileges,
immunities,
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| 17 | powers, and duties, be subject to the same conditions, | ||||||
| 18 | restrictions,
limitations,
penalties, and definitions of | ||||||
| 19 | terms, and employ the same modes of procedure, as
are
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| 20 | prescribed in Sections 2, 4, 5, 6, 7, 9 (except provisions | ||||||
| 21 | relating to
transaction returns and
except that the due date | ||||||
| 22 | for returns shall be the 15th day of each month for
the
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| 23 | preceding
calendar month), 10, 11, 12, 12a, 12b, 13, 14, 15, | ||||||
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| 1 | 18, 19, 20, 21, and 22 of
the
Use Tax
Act, and are not | ||||||
| 2 | inconsistent with this Section, as fully as if those
provisions
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| 3 | were set
forth herein.
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| 4 | Notwithstanding any other provision of this Chapter, a | ||||||
| 5 | business enterprise classified under Standard Industrial Code | ||||||
| 6 | (SIC) 3221 that (i) was located, on or before November 1, 2005, | ||||||
| 7 | in an enterprise zone certified by the Department of Commerce | ||||||
| 8 | and Economic Opportunity, (ii) was eligible for an exemption | ||||||
| 9 | under item (1) of Section 5-50 of this Act for the entire | ||||||
| 10 | period of November 1, 2005, through October 31, 2008, (iii) was | ||||||
| 11 | entitled to a refund of at least $75,000 during any 6-month | ||||||
| 12 | period between November 1, 2005 and October 31, 2008, and (iv) | ||||||
| 13 | paid the tax due under this Act for the period from November 1, | ||||||
| 14 | 2005 through October 31, 2008, may request that the public | ||||||
| 15 | utility file an amended return or returns with the Department | ||||||
| 16 | reflecting the entire credit due to the business enterprise, | ||||||
| 17 | and the utility shall file that amended return or returns. The | ||||||
| 18 | business enterprise must make a written request to the public | ||||||
| 19 | utility within 15 days after the effective date of this | ||||||
| 20 | amendatory Act of the 96th General Assembly. The utility must | ||||||
| 21 | file the amended return or returns within 45 days after | ||||||
| 22 | receiving the request. | ||||||
| 23 | (Source: P.A. 93-31, eff. 10-1-03.)
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| 24 | Section 99. Effective date. This Act takes effect upon | ||||||
| 25 | becoming law. | ||||||