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| Public Act 098-0964 | ||||
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AN ACT concerning revenue.
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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 Motor Fuel Tax Law is amended by changing | ||||
Section 13a.3 as follows:
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(35 ILCS 505/13a.3) (from Ch. 120, par. 429a3)
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Sec. 13a.3. Every person holding a valid unrevoked motor | ||||
fuel use tax
license issued under
Section 13a.4 of this Act | ||||
shall, on or before the last day of the month next
succeeding | ||||
any calendar quarter, file with the Department a report, in | ||||
such
form as the Department may by rule or regulation | ||||
prescribe, setting forth a
statement of the number of miles | ||||
traveled in every jurisdiction and in this
State during the | ||||
previous calendar quarter, the number of gallons and type of
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reportable motor fuel consumed on the highways of every | ||||
jurisdiction and of
this State, and the total number of gallons | ||||
and types of tax paid fuel
purchased within every jurisdiction | ||||
during said previous calendar quarter. A
motor carrier who | ||||
purchases motor fuel in this State who pays a tax thereon
under | ||||
any section of the Motor Fuel Tax Law other than Sections 13a, | ||||
13a.1,
13a.2 and 13a.3, and who does not apply for a refund | ||||
under
Section 13 of the Motor Fuel Tax Law, shall receive a | ||||
gallon for gallon
credit against his liability under Sections | ||||
13a, 13a.1, 13a.2 and 13a.3
hereof. The rate under Section 2 of | ||
this Act shall apply to each gallon of
motor fuel used by such | ||
motor carrier on the highways of Illinois during
the previous | ||
calendar quarter in excess of the motor fuel
purchased in | ||
Illinois during such previous calendar quarter.
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The rate under subsection (2) of Section 13a of this Act | ||
shall apply to
each gallon of motor fuel used by such motor | ||
carrier on the highways of
Illinois during the previous | ||
calendar quarter. For purposes of the preceding
paragraphs | ||
"used" shall be determined as provided in Section 13a.2 of this | ||
Act.
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For such motor fuel consumed during the previous calendar | ||
quarter, said tax
shall be payable on the last day of the month | ||
next succeeding such previous
calendar quarter and shall bear | ||
interest until paid at the rate established by the | ||
International Motor Fuel Tax Agreement, as now and hereafter | ||
amended of 1% per month or
fraction of month until paid. Motor | ||
carriers required to file bonds under
Section 13a.4 of this Act | ||
shall make tax payments to the Department by
certified check.
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Reports not filed by the due date shall be considered late | ||
and any taxes due
considered delinquent. The licensee may be | ||
assessed a penalty of $50 or 10% of
the delinquent taxes, | ||
whichever is greater, for failure to file a report, or
for | ||
filing a late report, or for underpayment of taxes due.
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As to each gallon of motor fuel purchased in Illinois by | ||
such motor
carrier during the previous calendar quarter in | ||
excess of the number of
gallons of motor fuel used by such | ||
motor carrier on the
highways of
Illinois during such previous | ||
calendar quarter, the taxpayer may take a
credit for the | ||
current calendar quarter or the Department may issue a
credit | ||
memorandum or refund to such motor carrier for any tax imposed | ||
by
Part (a) of Section 13a of this Act paid on each such | ||
gallon.
If a credit is given, the credit memorandum shall be | ||
carried over to offset
liabilities of the licensee until the | ||
credit is fully offset or until 8
calendar quarters pass after | ||
the end of the calendar quarter in which the
credit accrued, | ||
whichever occurs sooner.
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A motor carrier who purchases motor fuel in this State | ||
shall be entitled
to a refund under this Section or a credit | ||
against all his liabilities under
Sections 13a, 13a.1, 13a.2 | ||
and 13a.3 hereof for taxes imposed by the Use
Tax Act, the | ||
Retailers' Occupation Tax Act, the Municipal Retailers' | ||
Occupation
Tax Act and the County Retailers' Occupation Tax Act | ||
on such motor fuel
at a rate equal to that established by | ||
subsection (2) of Section 13a of
this Act, provided that such | ||
taxes have been paid by the taxpayer and such
taxes have been | ||
charged to the motor carrier claiming the
credit or refund.
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(Source: P.A. 94-1074, eff. 12-26-06.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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