Public Act 096-0027
SB1623 Enrolled LRB096 07700 AMC 17801 b

    AN ACT concerning State government.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Gas Use Tax Law is amended by changing
Section 5-40 as follows:
    (35 ILCS 173/5-40)
    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,
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
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
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
were set forth herein.
    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.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 6/30/2009