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90_HB3332
35 ILCS 505/13a.2 from Ch. 120, par. 429a2
Amends the Motor Fuel Tax Law. Makes a technical change
in the Section concerning the records kept by a motor
carrier.
LRB9010637KDcd
LRB9010637KDcd
1 AN ACT to amend the Motor Fuel Tax Law by changing
2 Section 13a.2.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Motor Fuel Tax Law is amended by
6 changing Section 13a.2 as follows:
7 (35 ILCS 505/13a.2) (from Ch. 120, par. 429a2)
8 Sec. 13a.2. Each motor carrier shall keep records that
9 which accurately reflect the type and number of gallons of
10 motor fuel consumed, the number of miles traveled with each
11 type of fuel on the highways of each jurisdiction and the
12 highways of Illinois, the type and number of gallons of tax
13 paid fuel purchased in this State, and every jurisdiction,
14 and the number of miles traveled and the amount of fuel
15 consumed on the highways of this State and every
16 jurisdiction. Licensees shall preserve the records for a
17 period of 4 years from the due date of their returns or the
18 date filed, whichever is later. In the absence of such
19 records, the Department shall presume that one gallon of fuel
20 is used for each 4.0 miles traveled in this State. Every
21 authorized agent of the Department shall have power to make
22 any reasonable investigations to prevent avoidance of the tax
23 imposed by Section 13a hereof.
24 Failure to provide records demanded for the purpose of
25 audit extends the statute of limitations until the records
26 are provided.
27 (Source: P.A. 88-480.)