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92_SB0724sam001
LRB9207881SMdvam01
1 AMENDMENT TO SENATE BILL 724
2 AMENDMENT NO. . Amend Senate Bill 724 on page 5,
3 immediately below line 6, by inserting the following:
4 "The Department of Revenue must administer, collect, and
5 enforce the payments imposed under this subsection in the
6 same manner as the tax imposed under the Retailers'
7 Occupation Tax Act to the extent that it is practical. The
8 provisions of the Uniform Penalty and Interest Act and the
9 following provisions of the Retailers' Occupation Tax Act
10 apply to this subsection: Sections 2a, 2b, 4 (except that the
11 time limitation provisions run from the date when the payment
12 is due rather than from the date when gross receipts are
13 received), 5 (except that the time limitations on the
14 issuance of notices of liability for a qualified solid waste
15 energy facility payment run from the date when the payment is
16 due rather than from the date when gross receipts are
17 received; and except that in the case of a failure to file a
18 form required by this subsection, notice of liability for a
19 qualified solid waste energy facility payment may not be
20 issued on or after each July 1 and January 1 covering payment
21 due with that form during any month or period more than 6
22 years before that July 1 or January 1, respectively), 5a, 5b,
23 5c, 5d, 5e, 5f, 5g, 5i, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a,
24 and 12."; and
-2- LRB9207881SMdvam01
1 on page 7, immediately below line 12, by inserting the
2 following:
3 "Section 99. Effective date. This Act takes effect upon
4 becoming law.".