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90_SB1717 65 ILCS 5/8-11-2 from Ch. 24, par. 8-11-2 Amends the Illinois Municipal Code. Provides that a municipality may tax the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the municipality (i) at a rate of up to .32 cents per kilowatt-hour or (ii) in the case of a self-assessing purchaser, at a rate not to exceed 5% of the self-assessing purchaser's purchase price for all electricity distributed, supplied, furnished, sold, transmitted, and delivered to the self-assessing purchaser for use within the corporate limits of the municipality in a month (now at a rate not to exceed 5% of the gross receipts from the sale of electricity). Provides that a self-assessing purchaser may register and pay the tax directly to the municipality. Provides for collection of the tax. Makes other changes. Effective August 1, 1998. LRB9008846KDksA LRB9008846KDksA 1 AN ACT to amend the Illinois Municipal Code by changing 2 Section 8-11-2. 3 Be it enacted by the People of the State of Illinois, 4 represented in the General Assembly: 5 Section 5. The Illinois Municipal Code is amended by 6 changing Section 8-11-2 as follows: 7 (65 ILCS 5/8-11-2) (from Ch. 24, par. 8-11-2) 8 Sec. 8-11-2. The corporate authorities of any 9 municipality may tax any or all of the following occupations 10 or privileges: 11 1. Persons engaged in the business of transmitting 12 messages by means of electricity or radio magnetic waves, 13 or fiber optics, at a rate not to exceed 5% of the gross 14 receipts from that business originating within the 15 corporate limits of the municipality. 16 2. Persons engaged in the business of distributing, 17 supplying, furnishing, or selling gas for use or 18 consumption within the corporate limits of a municipality 19 of 500,000 or fewer population, and not for resale, at a 20 rate not to exceed 5% of the gross receipts therefrom. 21 2a. Persons engaged in the business of 22 distributing, supplying, furnishing, or selling gas for 23 use or consumption within the corporate limits of a 24 municipality of over 500,000 population, and not for 25 resale, at a rate not to exceed 8% of the gross receipts 26 therefrom. If imposed, this tax shall be paid in monthly 27 payments. 28 3. The privilege of using or consuming electricity 29 acquired in a purchase at retail and used or consumed 30 within the corporate limits of any municipality at a rate 31 of up to .32 cents per kilowatt-hour delivered to a -2- LRB9008846KDksA 1 purchaser. Instead of the forgoing rate, the tax is 2 imposed on a self-assessing purchaser at a rate not to 3 exceed 5% of the self-assessing purchaser's purchase 4 price for all electricity distributed, supplied, 5 furnished, sold, transmitted, and delivered to the 6 self-assessing purchaser for use within the corporate 7 limits of the municipality in a month.
The privilege of8 using or consuming electricity acquired in a purchase at9 retail and used or consumed within the corporate limits10 of the municipality at rates not to exceed the following11 maximum rates, calculated on a monthly basis for each12 purchaser:13 (i) For the first 2,000 kilowatt-hours used or14 consumed in a month; 0.61 cents per kilowatt-hour;15 (ii) For the next 48,000 kilowatt-hours used or16 consumed in a month; 0.40 cents per kilowatt-hour;17 (iii) For the next 50,000 kilowatt-hours used or18 consumed in a month; 0.36 cents per kilowatt-hour;19 (iv) For the next 400,000 kilowatt-hours used or20 consumed in a month; 0.35 cents per kilowatt-hour;21 (v) For the next 500,000 kilowatt-hours used or22 consumed in a month; 0.34 cents per kilowatt-hour;23 (vi) For the next 2,000,000 kilowatt-hours used or24 consumed in a month; 0.32 cents per kilowatt-hour;25 (vii) For the next 2,000,000 kilowatt-hours used or26 consumed in a month; 0.315 cents per kilowatt-hour;27 (viii) For the next 5,000,000 kilowatt-hours used28 or consumed in a month; 0.31 cents per kilowatt-hour;29 (ix) For the next 10,000,000 kilowatt-hours used or30 consumed in a month; 0.305 cents per kilowatt-hour; and31 (x) For all electricity used or consumed in excess32 of 20,000,000 kilowatt-hours in a month, 0.30 cents per33 kilowatt-hour.34 If a municipality imposes a tax at rates lower than-3- LRB9008846KDksA 1 either the maximum rates specified in this Section or the2 alternative maximum rates promulgated by the Illinois3 Commerce Commission, as provided below, the tax rates4 shall be imposed upon the kilowatt hour categories set5 forth above with the same proportional relationship as6 that which exists among such maximum rates.7 Notwithstanding the foregoing, until December 31, 2008,8 no municipality shall establish rates that are in excess9 of rates reasonably calculated to produce revenues that10 equal the maximum total revenues such municipality could11 have received under the tax authorized by this12 subparagraph in the last full calendar year prior to the13 effective date of Section 65 of this amendatory Act of14 1997; provided that this shall not be a limitation on the15 amount of tax revenues actually collected by such16 municipality.17 Upon the request of the corporate authorities of a18 municipality, the Illinois Commerce Commission shall,19 within 90 days after receipt of such request, promulgate20 alternative rates for each of these kilowatt-hour21 categories that will reflect, as closely as reasonably22 practical for that municipality, the distribution of the23 tax among classes of purchasers as if the tax were based24 on a uniform percentage of the purchase price of25 electricity. A municipality that has adopted an26 ordinance imposing a tax pursuant to subparagraph 3 as it27 existed prior to the effective date of Section 65 of this28 amendatory Act of 1997 may, rather than imposing the tax29 permitted by this amendatory Act of 1997, continue to30 impose the tax pursuant to that ordinance with respect to31 gross receipts received from residential customers32 through July 31, 1999, and with respect to gross receipts33 from any non-residential customer until the first bill34 issued to such customer for delivery services in-4- LRB9008846KDksA 1 accordance with Section 16-104 of the Public Utilities2 Act but in no case later than the last bill issued to3 such customer before December 31, 2000. No ordinance4 imposing the tax permitted by this amendatory Act of 19975 shall be applicable to any non-residential customer until6 the first bill issued to such customer for delivery7 services in accordance with Section 16-104 of the Public8 Utilities Act but in no case later than the last bill9 issued to such non-residential customer before December10 31, 2000.11 4. Persons engaged in the business of distributing, 12 supplying, furnishing, or selling water for use or 13 consumption within the corporate limits of the 14 municipality, and not for resale, at a rate not to exceed 15 5% of the gross receipts therefrom. 16 None of the taxes authorized by this Section may be 17 imposed with respect to any transaction in interstate 18 commerce or otherwise to the extent to which the business or 19 privilege may not, under the constitution and statutes of the 20 United States, be made the subject of taxation by this State 21 or any political sub-division thereof; nor shall any persons 22 engaged in the business of distributing, supplying, 23 furnishing, selling or transmitting gas, water, or 24 electricity, or engaged in the business of transmitting 25 messages, or using or consuming electricity acquired in a 26 purchase at retail, be subject to taxation under the 27 provisions of this Section for those transactions that are or 28 may become subject to taxation under the provisions of the 29 "Municipal Retailers' Occupation Tax Act" authorized by 30 Section 8-11-1; nor shall any tax authorized by this Section 31 be imposed upon any person engaged in a business or on any 32 privilege unless the tax is imposed in like manner and at the 33 same rate upon all persons engaged in businesses of the same 34 class in the municipality, whether privately or municipally -5- LRB9008846KDksA 1 owned or operated, or exercising the same privilege within 2 the municipality. 3 Any of the taxes enumerated in this Section may be in 4 addition to the payment of money, or value of products or 5 services furnished to the municipality by the taxpayer as 6 compensation for the use of its streets, alleys, or other 7 public places, or installation and maintenance therein, 8 thereon or thereunder of poles, wires, pipes or other 9 equipment used in the operation of the taxpayer's business. 10 (a) If the corporate authorities of any home rule 11 municipality have adopted an ordinance that imposed a tax on 12 public utility customers, between July 1, 1971, and October 13 1, 1981, on the good faith belief that they were exercising 14 authority pursuant to Section 6 of Article VII of the 1970 15 Illinois Constitution, that action of the corporate 16 authorities shall be declared legal and valid, 17 notwithstanding a later decision of a judicial tribunal 18 declaring the ordinance invalid. No municipality shall be 19 required to rebate, refund, or issue credits for any taxes 20 described in this paragraph, and those taxes shall be deemed 21 to have been levied and collected in accordance with the 22 Constitution and laws of this State. 23 (b) In any case in which (i) prior to October 19, 1979, 24 the corporate authorities of any municipality have adopted an 25 ordinance imposing a tax authorized by this Section (or by 26 the predecessor provision of the "Revised Cities and Villages 27 Act") and have explicitly or in practice interpreted gross 28 receipts to include either charges added to customers' bills 29 pursuant to the provision of paragraph (a) of Section 36 of 30 the Public Utilities Act or charges added to customers' bills 31 by taxpayers who are not subject to rate regulation by the 32 Illinois Commerce Commission for the purpose of recovering 33 any of the tax liabilities or other amounts specified in such 34 paragraph (a) of Section 36 of that Act, and (ii) on or after -6- LRB9008846KDksA 1 October 19, 1979, a judicial tribunal has construed gross 2 receipts to exclude all or part of those charges, then 3 neither those municipality nor any taxpayer who paid the tax 4 shall be required to rebate, refund, or issue credits for any 5 tax imposed or charge collected from customers pursuant to 6 the municipality's interpretation prior to October 19, 1979. 7 This paragraph reflects a legislative finding that it would 8 be contrary to the public interest to require a municipality 9 or its taxpayers to refund taxes or charges attributable to 10 the municipality's more inclusive interpretation of gross 11 receipts prior to October 19, 1979, and is not intended to 12 prescribe or limit judicial construction of this Section. The 13 legislative finding set forth in this subsection does not 14 apply to taxes imposed after the effective date of this 15 amendatory Act of 1995. 16 (c) The tax authorized by subparagraph 3 shall be 17 collected from the purchaser by a delivering supplier the18 personmaintaining a place of business in the municipality 19 this Statewho delivers the electricity to the purchaser. 20 This tax shall constitute a debt of the purchaser to the 21 supplier personwho delivers the electricity to the purchaser 22 and if unpaid, is recoverable in the same manner as the 23 original charge for distributing, supplying, furnishing, 24 selling, or transmitting deliveringthe electricity. Any tax 25 required to be collected pursuant to an ordinance authorized 26 by subparagraph 3 and any such tax collected by a supplier 27 persondelivering electricity shall constitute a debt owed to 28 the municipality by the supplier such persondelivering the 29 electricity. Suppliers delivering electricity shall collect 30 the tax from the purchaser by adding the tax to the gross 31 charge for distributing, supplying, furnishing, selling, or 32 transmitting the electricity , provided, that the person33 delivering electricity shall be allowed credit for such tax34 related to deliveries of electricity the charges for which-7- LRB9008846KDksA 1 are written off as uncollectible, and provided further, that2 if such charges are thereafter collected, the delivering3 supplier shall be obligated to remit such tax. For purposes4 of this subsection (c), any partial payment not specifically5 identified by the purchaser shall be deemed to be for the6 delivery of electricity. Persons delivering electricity shall7 collect the tax from the purchaser by adding such tax to the8 gross charge for delivering the electricity,in the manner 9 prescribed by the municipality. Suppliers Personsdelivering 10 electricity shall also be authorized to add to such gross 11 charge an amount equal to 3% of the tax to reimburse the 12 supplier persondelivering electricity for the expenses 13 incurred in keeping records, billing customers, preparing and 14 filing returns, remitting the tax and supplying data to the 15 municipality upon request. If the supplier persondelivering 16 electricity fails to collect the tax from the purchaser, then 17 the purchaser shall be required to pay the tax directly to 18 the municipality in the manner prescribed by the 19 municipality. Suppliers Personsdelivering electricity who 20 file returns pursuant to this paragraph (c) shall, at the 21 time of filing such return, pay the municipality the amount 22 of the tax imposed collectedpursuant to subparagraph 3. 23 (c-5) Non-residential consumers of electricity may elect 24 to register with the municipality as self-assessing 25 purchasers and to pay the municipal electricity excise tax 26 directly to the municipality at the rate established in 27 subparagraph 3 for self-assessing purchasers rather than 28 paying the tax to the purchaser's delivering supplier. The 29 election by a purchaser to register as a self-assessing 30 purchaser may not be revoked by the purchaser for at least 12 31 months thereafter. A purchaser who revokes his or her 32 registration as a self-assessing purchaser shall not 33 thereafter be permitted to register as a self-assessing 34 purchaser within the succeeding 12 months. A self-assessing -8- LRB9008846KDksA 1 purchaser shall renew his or her registration every 12 2 months, or the registration shall be deemed to be revoked. 3 Municipalities shall promulgate reasonable forms and 4 procedures with respect to registration, renewal of 5 registration, and revocation of registration by 6 self-assessing purchasers and may establish a registration 7 fee and an annual renewal fee, each of which shall not exceed 8 $100. Each municipality shall develop appropriate forms for 9 certification of a purchaser as a self-assessing purchaser. 10 Upon presentation of a municipal certification to a 11 purchaser's delivering supplier, a self-assessing purchaser 12 shall be relieved of the obligation to pay the tax imposed by 13 subparagraph 3 to the delivering supplier. The delivering 14 supplier shall be entitled to rely on the certification 15 presented by the purchaser and upon receipt of that 16 certification shall be relieved of all liability for the 17 collection and remittance of any tax hereunder from the 18 self-assessing purchaser until notified in writing that the 19 purchaser's registration is no longer in effect. 20 (d) For the purpose of the taxes enumerated in this 21 Section: 22 "Gross receipts" means the consideration received for the 23 transmission of messages, the consideration received for 24 distributing, supplying, furnishing or selling gas for use or 25 consumption and not for resale, and the consideration 26 received for distributing, supplying, furnishing or selling 27 water for use or consumption and not for resale, and for all 28 services rendered in connection therewith valued in money, 29 whether received in money or otherwise, including cash, 30 credit, services and property of every kind and material and 31 for all services rendered therewith, and shall be determined 32 without any deduction on account of the cost of transmitting 33 such messages, without any deduction on account of the cost 34 of the service, product or commodity supplied, the cost of -9- LRB9008846KDksA 1 materials used, labor or service cost, or any other expenses 2 whatsoever. "Gross receipts" shall not include that portion 3 of the consideration received for distributing, supplying, 4 furnishing, or selling gas ,or water to, or for the 5 transmission of messages for, business enterprises described 6 in paragraph (e) of this Section to the extent and during the 7 period in which the exemption authorized by paragraph (e) is 8 in effect or for school districts or units of local 9 government described in paragraph (f) during the period in 10 which the exemption authorized in paragraph (f) is in effect. 11 "Gross receipts" shall not include amounts paid by 12 telecommunications retailers under the Telecommunications 13 Municipal Infrastructure Maintenance Fee Act. 14 For utility bills issued on or after May 1, 1996, but 15 before May 1, 1997, and for receipts from those utility 16 bills, "gross receipts" does not include one-third of (i) 17 amounts added to customers' bills under Section 9-222 of the 18 Public Utilities Act, or (ii) amounts added to customers' 19 bills by taxpayers who are not subject to rate regulation by 20 the Illinois Commerce Commission for the purpose of 21 recovering any of the tax liabilities described in Section 22 9-222 of the Public Utilities Act. For utility bills issued 23 on or after May 1, 1997, but before May 1, 1998, and for 24 receipts from those utility bills, "gross receipts" does not 25 include two-thirds of (i) amounts added to customers' bills 26 under Section 9-222 of the Public Utilities Act, or (ii) 27 amount added to customers' bills by taxpayers who are not 28 subject to rate regulation by the Illinois Commerce 29 Commission for the purpose of recovering any of the tax 30 liabilities described in Section 9-222 of the Public 31 Utilities Act. For utility bills issued on or after May 1, 32 1998, and for receipts from those utility bills, "gross 33 receipts" does not include (i) amounts added to customers' 34 bills under Section 9-222 of the Public Utilities Act, or -10- LRB9008846KDksA 1 (ii) amounts added to customers' bills by taxpayers who are 2 not subject to rate regulation by the Illinois Commerce 3 Commission for the purpose of recovering any of the tax 4 liabilities described in Section 9-222 of the Public 5 Utilities Act. 6 For purposes of this Section "gross receipts" shall not 7 include (i) amounts added to customers' bills under Section 8 9-221 of the Public Utilities Act, or (ii) charges added to 9 customers' bills to recover the surcharge imposed under the 10 Emergency Telephone System Act. This paragraph is not 11 intended to nor does it make any change in the meaning of 12 "gross receipts" for the purposes of this Section, but is 13 intended to remove possible ambiguities, thereby confirming 14 the existing meaning of "gross receipts" prior to the 15 effective date of this amendatory Act of 1995. 16 The words "transmitting messages", in addition to the 17 usual and popular meaning of person to person communication, 18 shall include the furnishing, for a consideration, of 19 services or facilities (whether owned or leased), or both, to 20 persons in connection with the transmission of messages where 21 those persons do not, in turn, receive any consideration in 22 connection therewith, but shall not include such furnishing 23 of services or facilities to persons for the transmission of 24 messages to the extent that any such services or facilities 25 for the transmission of messages are furnished for a 26 consideration, by those persons to other persons, for the 27 transmission of messages. 28 "Person" as used in this Section means any natural 29 individual, firm, trust, estate, partnership, association, 30 joint stock company, joint adventure, corporation, limited 31 liability company, municipal corporation, the State or any of 32 its political subdivisions, any State university created by 33 statute, or a receiver, trustee, guardian or other 34 representative appointed by order of any court. -11- LRB9008846KDksA 1 "Purchase price" has the same meaning as in Section 2-3 2 of the Electricity Excise Tax Act. 3 "Delivering supplier maintaining a place of business in 4 the municipality" means any person having or maintaining 5 within the municipality, directly or by a subsidiary, an 6 office, generation facility, distribution facility, 7 transmission facility, sales office, or other place of 8 business, or any employee, agent, or other representative 9 operating within this State under the authority of the 10 delivering supplier or its subsidiary, irrespective of 11 whether the place of business or agent or other 12 representative is located in the municipality permanently or 13 temporarily, or whether the delivering supplier or subsidiary 14 is licensed or qualified to do business in the municipality. 15 "Person maintaining a place of business in this State" 16 shall mean any person having or maintaining within this 17 State, directly or by a subsidiary or other affiliate, an 18 office, generation facility, distribution facility, 19 transmission facility, sales office or other place of 20 business, or any employee, agent, or other representative 21 operating within this State under the authority of the person 22 or its subsidiary or other affiliate, irrespective of whether 23 such place of business or agent or other representative is 24 located in this State permanently or temporarily, or whether 25 such person, subsidiary or other affiliate is licensed or 26 qualified to do business in this State. 27 "Public utility" shall have the meaning ascribed to it in 28 Section 3-105 of the Public Utilities Act and shall include 29 telecommunications carriers as defined in Section 13-202 of 30 that Act and alternative retail electric suppliers as defined 31 in Section 16-102 of that Act. 32 "Purchaser of electricity at retail" means any 33 acquisition of electricity by a purchaser for a valuable 34 consideration for purposes of use or consumption and not for -12- LRB9008846KDksA 1 resale, but does not include the use of electricity by a 2 person directly in the generation, production, transmission, 3 delivery, or sale of electricity. 4 "Purchaser of electricity" means any person who uses or 5 consumes, with the corporate limits of the municipality, 6 electricity acquired in a purchase at retail. 7 "Non-residential electric use" means any use or 8 consumption of electricity that is not residential electric 9 use. 10 "Residential electric use" means electricity used or 11 consumed at a dwelling of 2 or fewer units, or electricity 12 for household purposes used or consumed at a building with 13 multiple dwelling units where the electricity is registered 14 by a separate meter for each dwelling unit. 15 "Self-assessing purchaser" means a purchaser for 16 non-residential electric use who elects to register with and 17 to pay tax directly to the municipality in accordance with 18 paragraph (c-5) of this Section. 19 "Use" means the exercise by any person of any right or 20 power over electricity incident to the ownership of that 21 electricity, except that it does not include the generation, 22 production, transmission, distribution, delivery, or sale of 23 electricity in the regular course of business or the use of 24 electricity for those purposes. 25 "Purchase at retail" shall mean any acquisition of 26 electricity by a purchaser for purposes of use or 27 consumption, and not for resale, but shall not include the 28 use of electricity by a public utility directly in the 29 generation, production, transmission, delivery or sale of 30 electricity. 31 "Purchaser" shall mean any person who uses or consumes, 32 within the corporate limits of the municipality, electricity 33 acquired in a purchase at retail. 34 In the case of persons engaged in the business of -13- LRB9008846KDksA 1 transmitting messages through the use of mobile equipment, 2 such as cellular phones and paging systems, the gross 3 receipts from the business shall be deemed to originate 4 within the corporate limits of a municipality only if the 5 address to which the bills for the service are sent is within 6 those corporate limits. If, however, that address is not 7 located within a municipality that imposes a tax under this 8 Section, then (i) if the party responsible for the bill is 9 not an individual, the gross receipts from the business shall 10 be deemed to originate within the corporate limits of the 11 municipality where that party's principal place of business 12 in Illinois is located, and (ii) if the party responsible for 13 the bill is an individual, the gross receipts from the 14 business shall be deemed to originate within the corporate 15 limits of the municipality where that party's principal 16 residence in Illinois is located. 17 (e) Any municipality that imposes taxes upon public 18 utilities or upon the privilege of using or consuming 19 electricity pursuant to this Section whose territory includes 20 any part of an enterprise zone or federally designated 21 Foreign Trade Zone or Sub-Zone may, by a majority vote of its 22 corporate authorities, exempt from those taxes for a period 23 not exceeding 20 years any specified percentage of gross 24 receipts of public utilities received from, or electricity 25 used or consumed by, business enterprises that: 26 (1) either (i) make investments that cause the 27 creation of a minimum of 200 full-time equivalent jobs in 28 Illinois, (ii) make investments of at least $175,000,000 29 that cause the creation of a minimum of 150 full-time 30 equivalent jobs in Illinois, or (iii) make investments 31 that cause the retention of a minimum of 1,000 full-time 32 jobs in Illinois; and 33 (2) are either (i) located in an Enterprise Zone 34 established pursuant to the Illinois Enterprise Zone Act -14- LRB9008846KDksA 1 or (ii) Department of Commerce and Community Affairs 2 designated High Impact Businesses located in a federally 3 designated Foreign Trade Zone or Sub-Zone; and 4 (3) are certified by the Department of Commerce and 5 Community Affairs as complying with the requirements 6 specified in clauses (1) and (2) of this paragraph (e). 7 Upon adoption of the ordinance authorizing the exemption, 8 the municipal clerk shall transmit a copy of that ordinance 9 to the Department of Commerce and Community Affairs. The 10 Department of Commerce and Community Affairs shall determine 11 whether the business enterprises located in the municipality 12 meet the criteria prescribed in this paragraph. If the 13 Department of Commerce and Community Affairs determines that 14 the business enterprises meet the criteria, it shall grant 15 certification. The Department of Commerce and Community 16 Affairs shall act upon certification requests within 30 days 17 after receipt of the ordinance. 18 Upon certification of the business enterprise by the 19 Department of Commerce and Community Affairs, the Department 20 of Commerce and Community Affairs shall notify the Department 21 of Revenue of the certification. The Department of Revenue 22 shall notify the public utilities of the exemption status of 23 the gross receipts received from, and the electricity used or 24 consumed by, the certified business enterprises. Such 25 exemption status shall be effective within 3 months after 26 certification. 27 (f) A municipality that imposes taxes upon public 28 utilities or upon the privilege of using or consuming 29 electricity under this Section and whose territory includes 30 part of another unit of local government or a school district 31 may by ordinance exempt the other unit of local government or 32 school district from those taxes. 33 (g) The amendment of this Section by Public Act 84-127 34 shall take precedence over any other amendment of this -15- LRB9008846KDksA 1 Section by any other amendatory Act passed by the 84th 2 General Assembly before the effective date of Public Act 3 84-127. 4 (h) In any case in which, before July 1, 1992, a person 5 engaged in the business of transmitting messages through the 6 use of mobile equipment, such as cellular phones and paging 7 systems, has determined the municipality within which the 8 gross receipts from the business originated by reference to 9 the location of its transmitting or switching equipment, then 10 (i) neither the municipality to which tax was paid on that 11 basis nor the taxpayer that paid tax on that basis shall be 12 required to rebate, refund, or issue credits for any such tax 13 or charge collected from customers to reimburse the taxpayer 14 for the tax and (ii) no municipality to which tax would have 15 been paid with respect to those gross receipts if the 16 provisions of this amendatory Act of 1991 had been in effect 17 before July 1, 1992, shall have any claim against the 18 taxpayer for any amount of the tax. 19 (Source: P.A. 89-325, eff. 1-1-96; 90-16, eff. 6-16-97; 20 90-561, eff. 8-1-98; 90-562, eff. 12-16-97; revised 21 12-29-97.) 22 Section 99. Effective date. This Act takes effect 23 August 1, 1998.
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