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91_SB0354enr SB354 Enrolled LRB9101381MWmg 1 AN ACT to amend the Motor Fuel Tax Law by changing 2 Sections 1.2 and 1.14. 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 changing 6 Sections 1.2 and 1.14 as follows: 7 (35 ILCS 505/1.2) (from Ch. 120, par. 417.2) 8 Sec. 1.2. Distributor. "Distributor" means a person who 9 either produces, refines, blends, compounds or manufactures 10 motor fuel in this State, or transports motor fuel into this 11 State or receives motor fuel transported to him from without 12 the State. 13 "Distributor" does not, however, include a person who 14 receives or transports into this State and sells or uses 15 motor fuel under such circumstances as preclude the 16 collection of the tax herein imposed, by reason of the 17 provisions of the constitution and statutes of the United 18 States. However, a person operating a motor vehicle into the 19 State, may transport in the ordinary fuel tank attached to 20 the motor vehicle, not more than twenty gallons of motor 21 fuel, for the operation of the motor vehicle, without being 22 considered a distributor. Any railroad licensed as a bulk 23 user and registered under Section 18c-7201 of the Illinois 24 Vehicle Code may deliver special fuel directly into the fuel 25 supply tank of a locomotive owned, operated, or controlled by 26 any other railroad registered under Section 18c-7201 of the 27 Illinois Vehicle Code without being considered a distributor. 28 29 (Source: P.A. 89-399, eff. 8-20-95.) 30 (35 ILCS 505/1.14) (from Ch. 120, par. 417.14) SB354 Enrolled -2- LRB9101381MWmg 1 Sec. 1.14. Supplier. "Supplier" means any person other 2 than a licensed distributor who transports special fuel into 3 this State or receives special fuel transported to him from 4 outside the State. 5 "Supplier" does not, however, include a person who 6 receives or transports into this State and sells or uses 7 special fuel under such circumstances as preclude the 8 collection of the tax herein imposed, by reason of the 9 provisions of the Constitution and laws of the United States. 10 However, a person operating a motor vehicle into the State, 11 may transport special fuel in the ordinary fuel tank attached 12 to the motor vehicle for the operation of the motor vehicle 13 without being considered a supplier. Any railroad licensed as 14 a bulk user and registered under Section 18c-7201 of the 15 Illinois Vehicle Code may deliver special fuel directly into 16 the fuel supply tank of a locomotive owned, operated, or 17 controlled by any other railroad registered under Section 18 18c-7201 of the Illinois Vehicle Code without being 19 considered a supplier. 20 (Source: P.A. 89-399, eff. 8-20-95.) 21 Section 99. Effective date. This Act takes effect on 22 July 1, 1999.