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| Public Act 096-0027 |
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AN ACT concerning State government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Gas Use Tax Law is amended by changing | ||||
Section 5-40 as follows:
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(35 ILCS 173/5-40)
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Sec. 5-40. Incorporation of applicable Sections. The | ||||
Department shall
have
full power to administer and enforce this | ||||
Law; to collect all taxes, penalties,
and interest
due | ||||
hereunder; to dispose of taxes, penalties, and interest so | ||||
collected in the
manner
hereinafter provided; and to determine | ||||
all rights to credit memoranda or
refunds
arising
on account of | ||||
the erroneous payment of tax, penalty, or interest hereunder. | ||||
In
the
administration of, and compliance with, this Section, | ||||
the Department and
persons
who
are subject to this Section | ||||
shall have the same rights, remedies, privileges,
immunities,
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powers, and duties, be subject to the same conditions, | ||||
restrictions,
limitations,
penalties, and definitions of | ||||
terms, and employ the same modes of procedure, as
are
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prescribed in Sections 2, 4, 5, 6, 7, 9 (except provisions | ||||
relating to
transaction returns and
except that the due date | ||||
for returns shall be the 15th day of each month for
the
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preceding
calendar month), 10, 11, 12, 12a, 12b, 13, 14, 15, | ||||
18, 19, 20, 21, and 22 of
the
Use Tax
Act, and are not | ||
inconsistent with this Section, as fully as if those
provisions
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were set
forth herein.
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Notwithstanding any other provision of this Chapter, a | ||
business enterprise classified under Standard Industrial Code | ||
(SIC) 3221 that (i) was located, on or before November 1, 2005, | ||
in an enterprise zone certified by the Department of Commerce | ||
and Economic Opportunity, (ii) was eligible for an exemption | ||
under item (1) of Section 5-50 of this Act for the entire | ||
period of November 1, 2005, through October 31, 2008, (iii) was | ||
entitled to a refund of at least $75,000 during any 6-month | ||
period between November 1, 2005 and October 31, 2008, and (iv) | ||
paid the tax due under this Act for the period from November 1, | ||
2005 through October 31, 2008, may request that the public | ||
utility file an amended return or returns with the Department | ||
reflecting the entire credit due to the business enterprise, | ||
and the utility shall file that amended return or returns. The | ||
business enterprise must make a written request to the public | ||
utility within 15 days after the effective date of this | ||
amendatory Act of the 96th General Assembly. The utility must | ||
file the amended return or returns within 45 days after | ||
receiving the request. | ||
(Source: P.A. 93-31, eff. 10-1-03.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||