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92_SB0855enr SB855 Enrolled LRB9204998SMdv 1 AN ACT concerning taxation. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Motor Fuel Tax Law is amended by changing 5 Sections 2a and 15 as follows: 6 (35 ILCS 505/2a) (from Ch. 120, par. 418a) 7 Sec. 2a. Except as hereinafter provided, on and after 8 January 1, 1990 and before January 1, 2013, a tax of 9 three-tenths of a cent per gallon is imposed upon the 10 privilege of being a receiver in this State of fuel for sale 11 or use. 12 The tax shall be paid by the receiver in this State who 13 first sells or uses fuel. In the case of a sale, the tax 14 shall be stated as a separate item on the invoice. 15 For the purpose of the tax imposed by this Section, being 16 a receiver of "motor fuel" as defined by Section 1.1 of this 17 Act, and aviation fuels, home heating oil and kerosene, but 18 excluding liquified petroleum gases, is subject to tax 19 without regard to whether the fuel is intended to be used for 20 operation of motor vehicles on the public highways and 21 waters. However, no such tax shall be imposed upon the 22 importation or receipt of aviation fuels and kerosene at 23 airports with over 300,000 operations per year, for years 24 prior to 1991, and over 170,000 operations per year beginning 25 in 1991, located in a city of more than 1,000,000 inhabitants 26 for sale to or use by holders of certificates of public 27 convenience and necessity or foreign air carrier permits, 28 issued by the United States Department of Transportation, and 29 their air carrier affiliates, or upon the importation or 30 receipt of aviation fuels and kerosene at facilities owned or 31 leased by those certificate or permit holders and used in SB855 Enrolled -2- LRB9204998SMdv 1 their activities at an airport described above. In addition, 2 no such tax shall be imposed upon the importation or receipt 3 of diesel fuel sold to or used by a rail carrier,registered 4 pursuant to Section 18c-7201 of the Illinois Vehicle Code or 5 otherwise recognized by the Illinois Commerce Commission as a 6 rail carrier, to the extentandused directly in railroad 7 operations. In addition, no such tax shall be imposed when 8 the sale is made with delivery to a purchaser outside this 9 State or when the sale is made to a person holding a valid 10 license as a receiver. In addition, no tax shall be imposed 11 upon diesel fuel consumed or used in the operation of ships, 12 barges, or vessels, that are used primarily in or for the 13 transportation of property in interstate commerce for hire on 14 rivers bordering on this State, if the diesel fuel is 15 delivered by a licensed receiver to the purchaser's barge, 16 ship, or vessel while it is afloat upon that bordering river. 17 A specific notation thereof shall be made on the invoices or 18 sales slips covering each sale. 19 (Source: P.A. 88-496; 89-428, eff. 1-1-96; 89-457, eff. 20 5-22-96; 89-468, eff. 1-1-97.) 21 (35 ILCS 505/15) (from Ch. 120, par. 431) 22 Sec. 15. 1. Any person who knowingly acts as a 23 distributor of motor fuel or supplier of special fuel, or 24 receiver of fuel without having a license so to do, or who 25 knowingly fails or refuses to file a return with the 26 Department as provided in Section 2b, Section 5, or Section 27 5a of this Act, or who knowingly fails or refuses to make 28 payment to the Department as provided either in Section 2b, 29 Section 6, Section 6a, or Section 7 of this Act, shall be 30 guilty of a Class 3 felony. Each day any person knowingly 31 acts as a distributor of motor fuel, supplier of special 32 fuel, or receiver of fuel without having a license so to do 33 or after such a license has been revoked, constitutes a SB855 Enrolled -3- LRB9204998SMdv 1 separate offense. 2 2. Any person who acts as a motor carrier without having 3 a valid motor fuel use tax license, issued by the Department 4 or by a member jurisdiction under the provisions of the 5 International Fuel Tax Agreement, or a valid single trip 6 permit is guilty of a Class A misdemeanor for a first offense 7 and is guilty of a Class 4 felony for each subsequent 8 offense. Any person (i) who fails or refuses to make payment 9 to the Department as provided in Section 13a.1 of this Act or 10 in the International Fuel Tax Agreement referenced in Section 11 14a, or (ii) who fails or refuses to make the quarterly 12 return as provided in Section 13a.3 is guilty of a Class 4 13 felony; and for each subsequent offense, such person is 14 guilty of a Class 3 felony. 15 3. In case such person acting as a distributor, 16 receiver, supplier, or motor carrier is a corporation, then 17 the officer or officers, agent or agents, employee or 18 employees, of such corporation responsible for any act of 19 such corporation, or failure of such corporation to act, 20 which acts or failure to act constitutes a violation of any 21 of the provisions of this Act as enumerated in paragraphs 1 22 and 2 of this Section, shall be punished by such fine or 23 imprisonment, or by both such fine and imprisonment as 24 provided in those paragraphs. 25 3.5. Any person who knowingly enters false information 26 on any supporting documentation required to be kept by 27 Section 6 or 6a of this Act is guilty of a Class 3 felony. 28 3.7. Any person who knowingly attempts in any manner to 29 evade or defeat any tax imposed by this Act or the payment of 30 any tax imposed by this Act is guilty of a Class 2 felony. 31 4. Any person who refuses, upon demand, to submit for 32 inspection, books and records, or who fails or refuses to 33 keep books and records in violation of Section 12 of this 34 Act, or any distributor, receiver, or supplier who violates SB855 Enrolled -4- LRB9204998SMdv 1 any reasonable rule or regulation adopted by the Department 2 for the enforcement of this Act is guilty of a Class A 3 misdemeanor. Any person who acts as a blender in violation 4 of Section 3 of this Act or who having transported reportable 5 motor fuel within Section 7b of this Act fails to make the 6 return required by that Section, is guilty of a Class 4 7 felony. 8 5. Any person licensed under Section 13a.4, 13a.5, or 9 the International Fuel Tax Agreement who: (a) fails or 10 refuses to keep records and books, as provided in Section 11 13a.2 or as required by the terms of the International Fuel 12 Tax Agreement, (b) refuses upon demand by the Department to 13 submit for inspection and examination the records required by 14 Section 13a.2 of this Act or by the terms of the 15 International Motor Fuel Tax Agreement, or (c) violates any 16 reasonable rule or regulation adopted by the Department for 17 the enforcement of this Act, is guilty of a Class A 18 misdemeanor. 19 6. Any person who makes any false return or report to 20 the Department as to any material fact required by Sections 21 2b, 5, 5a, 7, 13, or 13a.3 of this Act or by the 22 International Fuel Tax Agreement is guilty of a Class 2 23 felony. 24 7. A prosecution for any violation of this Section may 25 be commenced anytime within 5 years of the commission of that 26 violation. A prosecution for tax evasion as set forth in 27 paragraph 3.7 of this Section may be prosecuted any time 28 within 5 years of the commission of the last act in 29 furtherance of evasion. The running of the period of 30 limitations under this Section shall be suspended while any 31 proceeding or appeal from any proceeding relating to the 32 quashing or enforcement of any grand jury or administrative 33 subpoena issued in connection with an investigation of the 34 violation of any provision of this Act is pending. SB855 Enrolled -5- LRB9204998SMdv 1 8. Any person who provides false documentation required 2 by any Section of this Act is guilty of a Class 4 felony. 3 9. Any person filing a fraudulent application or order 4 form under any provision of this Act is guilty of a Class A 5 misdemeanor. For each subsequent offense, the person is 6 guilty of a Class 4 felony. 7 10. Any person who acts as a motor carrier and who fails 8 to carry a manifest as provided in Section 5.5 is guilty of a 9 Class A misdemeanor. For each subsequent offense, the person 10 is guilty of a Class 4 felony. 11 11. Any person who knowingly sells or attempts to sell 12 dyed diesel fuel for highway use or for use by 13 recreational-type watercraft on the waters of this State is 14 guilty of a Class 4 felony. For each subsequent offense, the 15 person is guilty of a Class 2 felony. 16 12. Any person who knowingly possesses dyed diesel fuel 17 for highway use or for use by recreational-type watercraft on 18 the waters of this State is guilty of a Class A misdemeanor. 19 For each subsequent offense, the person is guilty of a Class 20 4 felony. 21 13. Any person who sells or transports dyed diesel fuel 22 without the notice required by Section 4e shall pay the 23 following penalty: 24 First occurrence....................................$ 500 25 Second and each occurrence thereafter..............$1,000 26 14. Any person who owns, operates, or controls any 27 container, storage tank, or facility used to store or 28 distribute dyed diesel fuel without the notice required by 29 Section 4f shall pay the following penalty: 30 First occurrence....................................$ 500 31 Second and each occurrence thereafter..............$1,000 32 15. If a licensed motor vehicle is found to have dyed 33 diesel fuel within the ordinary fuel tanks attached to the 34 motor vehicle or if a recreational-type watercraft on the SB855 Enrolled -6- LRB9204998SMdv 1 waters of this State is found to have dyed diesel fuel within 2 the ordinary fuel tanks attached to the watercraft, the 3 operator shall pay the following penalty: 4 First occurrence...................................$2,500 5 Second and each occurrence thereafter..............$5,000 6 16. Any licensed motor fuel distributor or licensed 7 supplier who sells or attempts to sell dyed diesel fuel for 8 highway use or for use by recreational-type watercraft on the 9 waters of this State shall pay the following penalty: 10 First occurrence..................................$ 5,000 11 Second and each occurrence thereafter.............$10,000 12 17. Any person who knowingly sells or transports dyed 13 diesel fuel without the notice required by Section 4e is 14 guilty of a petty offense. For each subsequent offense, the 15 person is guilty of a Class A misdemeanor. 16 18. Any person who knowingly owns, operates, or controls 17 any container, storage tank, or facility used to store or 18 distribute dyed diesel fuel without the notice required by 19 Section 4f is guilty of a petty offense. For each subsequent 20 offense the person is guilty of a Class A misdemeanor. 21 For purposes of this Section, dyed diesel fuel means any 22 dyed diesel fuel whether or not dyed pursuant to Section 4d 23 of this Law. 24 All penalties received under items 13, 14, 15, and 16 of 25 this Section shall be deposited into the Tax Compliance and 26 Administration Fund. 27 (Source: P.A. 91-173, eff. 1-1-00.) 28 Section 10. The Environmental Impact Fee Law is amended 29 by changing Section 310 as follows: 30 (415 ILCS 125/310) 31 (Section scheduled to be repealed on January 1, 2003) 32 Sec. 310. Environmental impact fee; imposition. SB855 Enrolled -7- LRB9204998SMdv 1 Beginning January 1, 1996, all receivers of fuel are subject 2 to an environmental impact fee of $60 per 7,500 gallons of 3 fuel, or an equivalent amount per fraction thereof, that is 4 sold or used in Illinois. The fee shall be paid by the 5 receiver in this State who first sells or uses the fuel. The 6 environmental impact fee imposed by this Law replaces the fee 7 imposed under the corresponding provisions of Article 3 of 8 Public Act 89-428. Environmental impact fees paid under that 9 Article 3 shall satisfy the receiver's corresponding 10 liability under this Law. 11 A receiver of fuels is subject to the fee without regard 12 to whether the fuel is intended to be used for operation of 13 motor vehicles on the public highways and waters. However, 14 no fee shall be imposed upon the importation or receipt of 15 aviation fuels and kerosene at airports with over 170,000 16 operations per year, located in a city of more than 1,000,000 17 inhabitants, for sale to or use by holders of certificates of 18 public convenience and necessity or foreign air carrier 19 permits, issued by the United States Department of 20 Transportation, and their air carrier affiliates, or upon the 21 importation or receipt of aviation fuels and kerosene at 22 facilities owned or leased by those certificate or permit 23 holders and used in their activities at an airport described 24 above. In addition, no fee may be imposed upon the 25 importation or receipt of diesel fuel sold to or used by a 26 rail carrier registered under Section 18c-7201 of the 27 Illinois Vehicle Code or otherwise recognized by the Illinois 28 Commerce Commission as a rail carrier, to the extentandused 29 directly in railroad operations. In addition, no fee may be 30 imposed when the sale is made with delivery to a purchaser 31 outside this State or when the sale is made to a person 32 holding a valid license as a receiver. In addition, no fee 33 shall be imposed upon diesel fuel consumed or used in the 34 operation of ships, barges, or vessels, that are used SB855 Enrolled -8- LRB9204998SMdv 1 primarily in or for the transportation of property in 2 interstate commerce for hire on rivers bordering on this 3 State, if the diesel fuel is delivered by a licensed receiver 4 to the purchaser's barge, ship, or vessel while it is afloat 5 upon that bordering river. A specific notation thereof shall 6 be made on the invoices or sales slips covering each sale. 7 (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 8 89-468, eff. 1-1-97; 90-14, eff. 7-1-97.) 9 Section 99. Effective date. This Act takes effect upon 10 becoming law.