|Public Act 093-0724
||LRB093 17529 SJM 43198 b
AN ACT concerning taxation.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
The Use Tax Act is amended by changing Section
3-40 as follows:
(35 ILCS 105/3-40)
(from Ch. 120, par. 439.3-40)
As used in this Act, "gasohol" means
fuel that is
a blend of
no more than 90% gasoline and
that contains no more
than 1.25% water by weight.
The blend must contain 90% gasoline
and 10% denatured ethanol. A maximum of one percent error
factor in the amount of denatured ethanol used in the blend is
allowable to compensate for blending equipment variations.
person who knowingly
sells or represents as gasohol any fuel
that does not qualify as gasohol
under this Act is guilty of a
business offense and shall be fined not more
than $100 for each
day that the sale or representation takes place after
notification from the Department of Agriculture that the fuel
does not qualify as gasohol.
(Source: P.A. 91-51, eff. 6-30-99.)
This Act takes effect upon