Full Text of SB0450 96th General Assembly
SB0450ham003 96TH GENERAL ASSEMBLY
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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 | 3 |
| replacing everything after the enacting clause with the | 4 |
| following:
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| "Section 5. The Gas Use Tax Law is amended by changing | 6 |
| 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 | 9 |
| Department shall
have
full power to administer and enforce this | 10 |
| Law; to collect all taxes, penalties,
and interest
due | 11 |
| hereunder; to dispose of taxes, penalties, and interest so | 12 |
| collected in the
manner
hereinafter provided; and to determine | 13 |
| all rights to credit memoranda or
refunds
arising
on account of | 14 |
| the erroneous payment of tax, penalty, or interest hereunder. | 15 |
| In
the
administration of, and compliance with, this Section, | 16 |
| the Department and
persons
who
are subject to this Section |
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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, | 3 |
| restrictions,
limitations,
penalties, and definitions of | 4 |
| 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 | 6 |
| relating to
transaction returns and
except that the due date | 7 |
| 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, | 9 |
| 18, 19, 20, 21, and 22 of
the
Use Tax
Act, and are not | 10 |
| 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 | 13 |
| business enterprise classified under Standard Industrial Code | 14 |
| (SIC) 3221 that (i) was located, on or before November 1, 2005, | 15 |
| in an enterprise zone certified by the Department of Commerce | 16 |
| and Economic Opportunity, (ii) would have been eligible for an | 17 |
| exemption under item (1) of Section 5-50 of this Act for the | 18 |
| entire period of November 1, 2005, through October 31, 2008, | 19 |
| but did not receive documentation from the compliance | 20 |
| administrator until November 2008, and (iii) paid the tax due | 21 |
| under this Act for the period from November 1, 2005 through | 22 |
| October 31, 2008, is entitled to apply for and receive, | 23 |
| directly from the Department, a refund in an amount equal to | 24 |
| the tax paid under this Act for the period beginning on | 25 |
| November 1, 2005 and ending on October 31, 2008. The business | 26 |
| enterprise must make a written application to the Department no |
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LRB096 06568 HLH 27168 a |
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| later than 45 days after the effective date of this amendatory | 2 |
| Act of the 96th General Assembly. | 3 |
| (Source: P.A. 93-31, eff. 10-1-03.)
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| Section 99. Effective date. This Act takes effect upon | 5 |
| becoming law.".
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