92nd General Assembly
Summary of SB0539
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Senate Sponsors:
LAUZEN-NOLAND.

House Sponsors:
PARKE-HULTGREN

Short description: 
MOTOR FUEL TAX-UNDYED DIESEL                                               

Synopsis of Bill as introduced:
        Amends the Motor Fuel Tax Law. Provides that, on and  after  July      
   1,  2001,  for each 6-month period January through June, net losses of      
   fuel, motor fuel, and special fuel as the  result  of  evaporation  or      
   shrinkage due to temperature variations may not exceed 1% of the total      
   gallons in storage at the beginning of each January, plus the receipts      
   of  gallonage each January through June, minus the gallonage remaining      
   in storage at the end of each June.  Provides that, on and after  July      
   1,  2001, for each 6-month period July through December, net losses of      
   fuel, motor fuel, and special fuel as the  result  of  evaporation  or      
   shrinkage due to temperature variations may not exceed 1% of the total      
   gallons in storage at the beginning of each July, plus the receipts of      
   gallonage each July through December, minus the gallonage remaining in      
   storage  at  the  end  of  each  December.  Provides that any net loss      
   reported that is in excess of this amount  shall  be  subject  to  the      
   motor  fuel tax. Provides that claims for full reimbursement for taxes      
   paid on or after January 1, 2001 must be filed not later than 2  years      
   after  the  date  on which the tax was paid by the claimant (now, full      
   reimbursement in  first  year,  80%  reimbursement  in  second  year).      
   Provides   that   the   current   grounds   for  allowing  claims  for      
   reimbursement of taxes paid for the use of undyed diesel fuel apply to      
   taxes paid on or before December 31, 2000.  Provides that new  grounds      
   for  allowing  claims  for  reimbursement of taxes paid for the use of      
   undyed diesel fuel apply beginning with taxes paid on or after January      
   1, 2000. Makes provision for refund of taxes imposed on a  person  for      
   undyed  diesel  fuel  that  is  unintentionally mixed with dyed diesel      
   fuel.  Provides a hearing  procedure  for  certain  grievances.  Makes      
   other changes. Effective July 1, 2001.                                      
        HOUSE AMENDMENT NO. 1.                                                 
          Adds reference to:                                                   
          415 ILCS 125/315                                                     
        Provides that for distributors of motor  fuel  and  suppliers  of      
   special fuel, net losses of motor fuel in excess of the amount allowed      
   as  a result of evaporation or shrinkage due to temperature variations      
   are subject to the 19 cents per gallon tax on motor fuel and the  21.5      
   cents  per  gallon tax on diesel fuel, as appropriate (now, subject to      
   the three-tenths of a cent  per  gallon  tax  imposed  on  all  fuel).      
   Amends  the  Environmental Impact Fee Law.  Provides that receivers of      
   fuel for sale or use are allowed to claim a net  loss  of  fuel  as  a      
   result  of  evaporation  or shrinkage due to temperature variations in      
   the same amount as that allowed in the Motor Fuel Tax  Law.   Provides      
   that net losses of fuel in excess of the amount allowed as a result of      
   evaporation  or shrinkage due to temperature variations are subject to      
   the environmental impact fee.                                               
 
Last action on Bill: PUBLIC ACT.............................. 92-0030

   Last action date: JUN-28-2001

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   1     SENATE -   0


   END OF INQUIRY 



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