Illinois General Assembly - Full Text of Public Act 093-0724
Illinois General Assembly

Previous General Assemblies

Public Act 093-0724




Public Act 093-0724
SB2370 Enrolled 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:
    Section 5. 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)
    Sec. 3-40. Gasohol. As used in this Act, "gasohol" means
motor fuel that is a blend of no more than 90% gasoline and at
least 10% denatured ethanol and gasoline 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. Any
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
in question does not qualify as gasohol.
(Source: P.A. 91-51, eff. 6-30-99.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 7/13/2004