Public Act 095-0264
Public Act 0264 95TH GENERAL ASSEMBLY
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Public Act 095-0264 |
SB0267 Enrolled |
LRB095 10556 BDD 30775 b |
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| AN ACT concerning revenue.
| Be it enacted by the People of the State of Illinois,
| represented in the General Assembly:
| Section 5. The Motor Fuel Tax Law is amended by adding | Section 2d as follows: | (35 ILCS 505/2d new) | Sec. 2d. Reporting and payment requirements for persons who | produce biodiesel fuel or biodiesel blends for self-use. | (a) Beginning July 1, 2007, notwithstanding any other | reporting provisions of this Act, if a private biodiesel fuel | producer's total gallonage that is taxable under Sections 2 and | 2a of this Act for biodiesel fuel and biodiesel fuel blends is | less than 5,000 gallons per year, then he or she must file | returns and make payment of the tax imposed by Section 2 and | Section 2a of this Act on an annual basis. The returns and | payment of tax for a given year are due by January 20 of the | following year. | (b) If a private biodiesel fuel producer's total gallonage | that is taxable under Sections 2 and 2a of this Act for | biodiesel fuel and biodiesel fuel blends is 5,000 or more | gallons per year, then he or she must file returns and make | payment of the tax imposed by Section 2 and Section 2a of this | Act on a monthly basis. The returns and payment of tax are due |
| between the 1st and 20th days of each calendar month for the | preceding calendar month. | (c) Except for persons required to be licensed under | Section 13a.4 of this Act, a person who is subject to the | provisions of this Section is exempt from all bonding and | licensure requirements otherwise imposed under this Act. Each | person who is subject to the provisions of this Section must | keep records as required by Section 12 of this Act. | (d) For the purposes of this Section: | "Biodiesel blend" has the meaning set forth under Section | 3-42 of the Use Tax Act (35 ILCS 105/3-42).
| "Biodiesel fuel" has the meaning set forth under Section | 3-41 of the Use Tax Act (35 ILCS 105/3-41).
| "Biomass materials" has the meaning set forth under Section | 3-43 of the Use Tax Act (35 ILCS 105/3-43). | "Private biodiesel fuel producer" means a person whose only | activities with respect to motor fuel are:
| (1) the conversion of any biomass materials into | biodiesel fuel, which is produced exclusively for personal | use and not for sale; or | (2) the blending of biodiesel fuel resulting in | biodiesel blends, which is produced exclusively for | personal use and not for sale. | Section 10. The Environmental Impact Fee Law is amended by | changing Section 325 as follows:
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| (415 ILCS 125/325)
| (Section scheduled to be repealed on January 1, 2013)
| Sec. 325. Incorporation of other Acts. The provisions of | Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, | 6c, 8, 9, 10 and 12 (except
to the extent to which the minimum | notice requirement for hearings conflicts
with that provided | for in Section 16 of the Motor Fuel Tax Law), of the
Retailers' | Occupation Tax Act that are not inconsistent with this Act, and
| Section 3-7 of the Uniform Penalty and Interest Act shall apply | as far as
practicable, to the subject matter of this Law to the | same extent as if those
provisions were included in this Law.
| In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17, | and 18 of the Motor
Fuel Tax Law shall apply as far as | practicable, to the subject matter of this
Law to the same | extent as if those provisions were included in this Law.
| References to "taxes" in these incorporated Sections shall | be construed to
apply to the administration, payment, and | remittance of all fees under this
Law.
| (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; | 90-491, eff.
1-1-98 .)
| Section 99. Effective date. This Act takes effect upon | becoming law.
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Effective Date: 8/17/2007
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