Illinois General Assembly - Illinois Compiled Statutes

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30 ILCS 105/6z-20.3

    (30 ILCS 105/6z-20.3)
    Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund.

(a) The Aviation Fuel Sales Tax Refund Fund is hereby created as a special fund in the State Treasury. Moneys in the Aviation Fuel Sales Tax Refund Fund shall be used by the Department of Revenue to pay refunds of Use Tax, Service Use Tax, Service Occupation Tax, and Retailers' Occupation Tax paid on aviation fuel in the manner provided in Section 19 of the Use Tax Act, Section 17 of the Service Use Tax Act, Section 17 of the Service Occupation Tax Act, and Section 6 of the Retailers' Occupation Tax Act.

(b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall be expended exclusively for the purpose of paying refunds pursuant to this Section.

(c) The Director of Revenue shall order payment of refunds under this Section from the Aviation Fuel Sales Tax Refund Fund only to the extent that amounts collected pursuant to Section 3 of the Retailers' Occupation Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service Occupation Tax Act, and Section 9 of the Service Use Tax Act on aviation fuel have been deposited and retained in the Fund.

As soon as possible after the end of each fiscal year, the Director of Revenue shall order transferred and the State Treasurer and State Comptroller shall transfer from the Aviation Fuel Sales Tax Refund Fund to the State Aviation Program Fund 20% of any surplus remaining as of the end of such fiscal year and shall transfer from the Aviation Fuel Sales Tax Refund Fund to the General Revenue Fund 80% of any surplus remaining as of the end of such fiscal year.

This Section shall constitute an irrevocable and continuing appropriation from the Aviation Fuel Sales Tax Refund Fund for the purpose of paying refunds in accordance with the provisions of this Section.

(Source: P.A. 101-10, eff. 6-5-19.)