Full Text of SB3262 98th General Assembly
SB3262enr 98TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Motor Fuel Tax Law is amended by changing | 5 | | Section 13a.3 as follows:
| 6 | | (35 ILCS 505/13a.3) (from Ch. 120, par. 429a3)
| 7 | | Sec. 13a.3. Every person holding a valid unrevoked motor | 8 | | fuel use tax
license issued under
Section 13a.4 of this Act | 9 | | shall, on or before the last day of the month next
succeeding | 10 | | any calendar quarter, file with the Department a report, in | 11 | | such
form as the Department may by rule or regulation | 12 | | prescribe, setting forth a
statement of the number of miles | 13 | | traveled in every jurisdiction and in this
State during the | 14 | | previous calendar quarter, the number of gallons and type of
| 15 | | reportable motor fuel consumed on the highways of every | 16 | | jurisdiction and of
this State, and the total number of gallons | 17 | | and types of tax paid fuel
purchased within every jurisdiction | 18 | | during said previous calendar quarter. A
motor carrier who | 19 | | purchases motor fuel in this State who pays a tax thereon
under | 20 | | any section of the Motor Fuel Tax Law other than Sections 13a, | 21 | | 13a.1,
13a.2 and 13a.3, and who does not apply for a refund | 22 | | under
Section 13 of the Motor Fuel Tax Law, shall receive a | 23 | | gallon for gallon
credit against his liability under Sections |
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| 1 | | 13a, 13a.1, 13a.2 and 13a.3
hereof. The rate under Section 2 of | 2 | | this Act shall apply to each gallon of
motor fuel used by such | 3 | | motor carrier on the highways of Illinois during
the previous | 4 | | calendar quarter in excess of the motor fuel
purchased in | 5 | | Illinois during such previous calendar quarter.
| 6 | | The rate under subsection (2) of Section 13a of this Act | 7 | | shall apply to
each gallon of motor fuel used by such motor | 8 | | carrier on the highways of
Illinois during the previous | 9 | | calendar quarter. For purposes of the preceding
paragraphs | 10 | | "used" shall be determined as provided in Section 13a.2 of this | 11 | | Act.
| 12 | | For such motor fuel consumed during the previous calendar | 13 | | quarter, said tax
shall be payable on the last day of the month | 14 | | next succeeding such previous
calendar quarter and shall bear | 15 | | interest until paid at the rate established by the | 16 | | International Motor Fuel Tax Agreement, as now and hereafter | 17 | | amended of 1% per month or
fraction of month until paid . Motor | 18 | | carriers required to file bonds under
Section 13a.4 of this Act | 19 | | shall make tax payments to the Department by
certified check.
| 20 | | Reports not filed by the due date shall be considered late | 21 | | and any taxes due
considered delinquent. The licensee may be | 22 | | assessed a penalty of $50 or 10% of
the delinquent taxes, | 23 | | whichever is greater, for failure to file a report, or
for | 24 | | filing a late report, or for underpayment of taxes due.
| 25 | | As to each gallon of motor fuel purchased in Illinois by | 26 | | such motor
carrier during the previous calendar quarter in |
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| 1 | | excess of the number of
gallons of motor fuel used by such | 2 | | motor carrier on the
highways of
Illinois during such previous | 3 | | calendar quarter, the taxpayer may take a
credit for the | 4 | | current calendar quarter or the Department may issue a
credit | 5 | | memorandum or refund to such motor carrier for any tax imposed | 6 | | by
Part (a) of Section 13a of this Act paid on each such | 7 | | gallon.
If a credit is given, the credit memorandum shall be | 8 | | carried over to offset
liabilities of the licensee until the | 9 | | credit is fully offset or until 8
calendar quarters pass after | 10 | | the end of the calendar quarter in which the
credit accrued, | 11 | | whichever occurs sooner.
| 12 | | A motor carrier who purchases motor fuel in this State | 13 | | shall be entitled
to a refund under this Section or a credit | 14 | | against all his liabilities under
Sections 13a, 13a.1, 13a.2 | 15 | | and 13a.3 hereof for taxes imposed by the Use
Tax Act, the | 16 | | Retailers' Occupation Tax Act, the Municipal Retailers' | 17 | | Occupation
Tax Act and the County Retailers' Occupation Tax Act | 18 | | on such motor fuel
at a rate equal to that established by | 19 | | subsection (2) of Section 13a of
this Act, provided that such | 20 | | taxes have been paid by the taxpayer and such
taxes have been | 21 | | charged to the motor carrier claiming the
credit or refund.
| 22 | | (Source: P.A. 94-1074, eff. 12-26-06.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.
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