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Public Act 91-0173
SB1082 Enrolled LRB9105921PTdv
AN ACT concerning motor fuel.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Motor Fuel Tax Law is amended by changing
Sections 1.2, 1.5, 1.13A, 1.14, 2, 2b, 3, 3a, 3c, 4c, 5, 5a,
6, 6a, 8, 11.5, 12, 12a, 13, 13a.6, 13a.7, 15 and 16 and
adding Sections 1.13B, 1.23, 1.24, 1.25, 1.26, 4d, 4e, and 4f
as follows:
(35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
Sec. 1.2. Distributor. "Distributor" means a person who
either (i) produces, refines, blends, compounds or
manufactures motor fuel in this State, or (ii) transports
motor fuel into this State, or (iii) engages in the
distribution of motor fuel primarily by tank car or tank
truck, or both, and who operates an Illinois bulk plant where
he or she has active bulk storage capacity of not less than
30,000 gallons for gasoline as defined in item (A) of Section
5 of this Law receives motor fuel transported to him from
without the State.
"Distributor" does not, however, include a person who
receives or transports into this State and sells or uses
motor fuel under such circumstances as preclude the
collection of the tax herein imposed, by reason of the
provisions of the constitution and statutes of the United
States. However, a person operating a motor vehicle into the
State, may transport motor fuel in the ordinary fuel tank
attached to the motor vehicle, not more than twenty gallons
of motor fuel, for the operation of the motor vehicle,
without being considered a distributor.
(Source: P.A. 89-399, eff. 8-20-95.)
(35 ILCS 505/1.5) (from Ch. 120, par. 417.5)
Sec. 1.5. "Blending" means the mixing together by any
process whatsoever, of any one or more products with other
products, and regardless of the original character of the
products so blended, provided the resultant product so
obtained is suitable or practicable for use as a motor fuel,
except such blending as may occur in the process known as
refining by the original refiner of crude petroleum, and
except, also, the blending of products known as lubricating
oil in the production of lubricating oils and greases and
except, also, the dyeing of special fuel as required by
Section 4d of this Law.
(Source: Laws 1961, p. 3653.)
(35 ILCS 505/1.13A) (from Ch. 120, par. 417.13A)
Sec. 1.13A. "1-K Kerosene" means a special low-sulfur
grade kerosene suitable for use in non-flue connected
kerosene burner appliances, and in wick-fed illuminate lamps
which has a maximum limit of .04% sulfur mass, and a freezing
point of -22 Fahrenheit, and has a minimum saybolt color of
+16. For purposes of this Law, 1-K Kerosene includes 1-K
Kerosene that has been dyed in accordance with Section 4d of
this Law.
(Source: P.A. 87-149.)
(35 ILCS 505/1.13B new)
Sec. 1.13B. "Dyed diesel fuel" means special fuel, as
defined in Section 1.13 of this Law, dyed in accordance with
Section 4d of this Law.
(35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
Sec. 1.14. Supplier. "Supplier" means any person other
than a licensed distributor who (i) transports special fuel
into this State or (ii) engages in the distribution of
special fuel primarily by tank car or tank truck, or both,
and who operates an Illinois bulk plant where he has active
bulk storage capacity of not less than 30,000 gallons for
special fuel as defined in Section 1.13 of this Law receives
special fuel transported to him from outside the State.
"Supplier" does not, however, include a person who
receives or transports into this State and sells or uses
special fuel under such circumstances as preclude the
collection of the tax herein imposed, by reason of the
provisions of the Constitution and laws of the United States.
However, a person operating a motor vehicle into the State,
may transport special fuel in the ordinary fuel tank attached
to the motor vehicle for the operation of the motor vehicle
without being considered a supplier.
(Source: P.A. 89-399, eff. 8-20-95.)
(35 ILCS 505/1.23 new)
Sec. 1.23. "Terminal rack" means a mechanism for
dispensing motor fuel or fuel from a refinery, terminal, or
bulk plant into a transport truck, railroad tank car, or
other means of transportation.
(35 ILCS 505/1.24 new)
Sec. 1.24. "Premises" means any location where original
records are kept; where tank cars, ships, barges, tank
trucks, tank wagons, or other types of transportation
equipment are used to distribute fuel or motor fuel; or where
containers, storage tanks, or other facilities are used to
store or distribute fuel or motor fuel.
(35 ILCS 505/1.25 new)
Sec. 1.25. "Kerosene-type jet fuel" means any jet fuel as
described in ASTM specification D 1655 and military
specifications MIL-T-5624R and MIL-T-83133D (Grades JP-5 and
JP-8).
(35 ILCS 505/1.26 new)
Sec. 1.26. "Designated inspection site" means any State
highway inspection station, weigh station, agricultural
inspection station, mobile station, or other location
designated by the Department to be used as a fuel inspection
site. A designated inspection site will be identified as a
fuel inspection site.
(35 ILCS 505/2) (from Ch. 120, par. 418)
Sec. 2. A tax is imposed on the privilege of operating
motor vehicles upon the public highways and recreational-type
watercraft upon the waters of this State.
(a) Prior to August 1, 1989, the tax is imposed at the
rate of 13 cents per gallon on all motor fuel used in motor
vehicles operating on the public highways and recreational
type watercraft operating upon the waters of this State.
Beginning on August 1, 1989 and until January 1, 1990, the
rate of the tax imposed in this paragraph shall be 16 cents
per gallon. Beginning January 1, 1990, the rate of tax
imposed in this paragraph shall be 19 cents per gallon.
(b) The tax on the privilege of operating motor vehicles
which use diesel fuel shall be the rate according to
paragraph (a) plus an additional 2 1/2 cents per gallon.
"Diesel fuel" is defined as any petroleum product intended
for use or offered for sale as a fuel for engines in which
the fuel is injected into the combustion chamber and ignited
by pressure without electric spark.
(c) A tax is imposed upon the privilege of engaging in
the business of selling motor fuel as a retailer or reseller
on all motor fuel used in motor vehicles operating on the
public highways and recreational type watercraft operating
upon the waters of this State: (1) at the rate of 3 cents per
gallon on motor fuel owned or possessed by such retailer or
reseller at 12:01 a.m. on August 1, 1989; and (2) at the rate
of 3 cents per gallon on motor fuel owned or possessed by
such retailer or reseller at 12:01 A.M. on January 1, 1990.
Retailers and resellers who are subject to this
additional tax shall be required to inventory such motor fuel
and pay this additional tax in a manner prescribed by the
Department of Revenue.
The tax imposed in this paragraph (c) shall be in
addition to all other taxes imposed by the State of Illinois
or any unit of local government in this State.
(d) Except as provided in Section 2a, the collection of
a tax based on gallonage of gasoline used for the propulsion
of any aircraft is prohibited on and after October 1, 1979.
(e) The collection of a tax, based on gallonage of all
products commonly or commercially known or sold as 1-K
kerosene, regardless of its classification or uses, is
prohibited (i) on and after July 1, 1992 until December 31,
1999, except when the 1-K kerosene is either: (1) delivered
into bulk storage facilities of a bulk user, or (2) delivered
directly into the fuel supply tanks of motor vehicles and
(ii) on and after January 1, 2000. Beginning on January 1,
2000, the collection of a tax, based on gallonage of all
products commonly or commercially known or sold as 1-K
kerosene, regardless of its classification or uses, is
prohibited except when the 1-K kerosene is delivered directly
into a storage tank that is located at a facility that has
withdrawal facilities that are readily accessible to and are
capable of dispensing 1-K kerosene into the fuel supply tanks
of motor vehicles.
Any sales, except as provided in paragraph (e), items in
(1) or (2) of this Section, of 1-K kerosene that are
delivered into a storage tank that is located at a facility
that has withdrawal facilities which are readily accessible
to, and are capable of dispensing 1-K kerosene into the fuel
supply tanks of motor vehicles must be supported by
documentation affirming that the 1-K kerosene will not be
sold for use in highway vehicles. Any person, who after
submitting documentation, sells or uses 1-K kerosene for use
in motor vehicles upon which the tax imposed by this Law has
not been paid shall be liable for any tax due on the sales or
use of 1-K kerosene.
(Source: P.A. 86-16; 86-125; 86-1028; 87-149.)
(35 ILCS 505/2b) (from Ch. 120, par. 418b)
Sec. 2b. In addition to the tax collection and reporting
responsibilities imposed elsewhere in this Act, a person who
is required to pay the tax imposed by Section 2a of this Act
shall pay the tax to the Department by return showing all
fuel purchased, acquired or received and sold, distributed or
used during the preceding calendar month including losses of
fuel as the result of evaporation or shrinkage due to
temperature variations. Losses of fuel as the result of
evaporation or shrinkage due to temperature variations may
not exceed one percent of the total gallons in storage at
the beginning of the month, plus the receipts of gallonage
during the month, minus the gallonage remaining in storage at
the end of the month. Any loss reported that is in excess of
this amount shall be subject to the tax imposed by Section 2a
of this Law.
The return shall be prescribed by the Department and
shall be filed between the 1st and 20th days of each calendar
month. The Department may, in its discretion, combine the
returns filed under this Section, Section 5, and Section 5a
of this Act. The return must be accompanied by appropriate
computer-generated magnetic media supporting schedule data in
the format required by the Department, unless, as provided by
rule, the Department grants an exception upon petition of a
taxpayer. If the return is filed timely, the seller shall
take a discount of 2% which is allowed to reimburse the
seller for the expenses incurred in keeping records,
preparing and filing returns, collecting and remitting the
tax and supplying data to the Department on request. The 2%
discount, however, shall be applicable only to the amount of
payment which accompanies a return that is filed timely in
accordance with this Section.
(Source: P.A. 88-194.)
(35 ILCS 505/3) (from Ch. 120, par. 419)
Sec. 3. No person shall act as a distributor of motor
fuel within this State without first securing a license to
act as a distributor of motor fuel from the Department.
Application for such license shall be made to the Department
upon blanks furnished by it. The application shall be signed
and verified, and shall contain such information as the
Department deems necessary. A blender shall, in addition to
securing a distributor's license, make application to the
Department for a blender's permit, setting forth in the
application such information as the Department deems
necessary. The applicant for a distributor's license shall
also file with the Department a bond on a form to be approved
by and with a surety or sureties satisfactory to the
Department conditioned upon such applicant paying to the
State of Illinois all monies becoming due by reason of the
sale or use of motor fuel by the applicant, together with all
penalties and interest thereon. The Department shall fix the
penalty of such bond in each case taking into consideration
the amount of motor fuel expected to be sold, distributed and
used by such applicant and the penalty fixed by the
Department shall be such, as in its opinion, will protect the
State of Illinois against failure to pay the amount
hereinafter provided on motor fuel sold, distributed and
used, but the amount of the penalty fixed by the Department
shall not exceed twice 2.1 times the monthly amount that
would be collectable as a tax in the event of a sale on all
the motor fuel sold, distributed, and used by the distributor
inclusive of tax-free sales, use, or distribution of tax
liability of a monthly return; however, in no event shall the
amount of such penalty exceed $100,000. Upon receipt of the
application and bond in proper form, the Department shall
issue to the applicant a license to act as a distributor. No
person who is in default to the State for monies due under
this Act for the sale, distribution or use of motor fuel
shall receive a license either directly or indirectly to act
as a distributor.
A license shall not be granted to any person whose
principal place of business is in a state other than
Illinois, unless such person is licensed for motor fuel
distribution in the state in which the principal place of
business is located and that such person is not in default to
that State for any monies due for the sale, distribution, or
use of motor fuel.
Notwithstanding his activities are not those of a
distributor as defined in Section 1.2 of this Act:
A. A person who as of July 1, 1957 holds a
distributor's license may continue in that capacity so
long as he continues to comply with obligations of a
distributor.
B. A person who in this State is engaged in the
distribution of motor fuel primarily by tank car or tank
truck, or both, and who operates an Illinois bulk plant
where he has active bulk storage capacity of not less
than 30,000 gallons for gasoline as defined in example
(A) in the second paragraph of Section 5 of this Act,
may, by application to the Department and compliance with
the requirements of this Section, obtain a distributor's
license, and when so licensed shall be subject to all the
obligations and have all the rights and privileges of a
distributor under this Act.
(Source: P.A. 90-491, eff. 1-1-98.)
(35 ILCS 505/3a) (from Ch. 120, par. 419a)
Sec. 3a. No person, other than a licensed distributor,
shall act as a supplier of special fuel within this State
without first securing a license to act as a supplier of
special fuel from the Department.
Application for such license shall be made to the
Department upon blanks furnished by it. The application shall
be signed and verified and shall contain such information as
the Department deems necessary.
The applicant for a supplier's license shall also file,
with the Department, a bond on a form to be approved by and
with a surety or sureties satisfactory to the Department,
conditioned upon such applicant paying to the State of
Illinois all moneys becoming due by reason of the sale or use
of special fuel by the applicant, together with all penalties
and interest thereon. The Department shall fix the penalty of
such bond in each case, taking into consideration the amount
of special fuel expected to be sold, distributed and used by
such applicant, and the penalty fixed by the Department shall
be such, as in its opinion, will protect the State of
Illinois against failure to pay the amount hereinafter
provided on special fuel sold, distributed and used, but the
amount of the penalty fixed by the Department shall not
exceed twice the monthly amount of tax liability that would
be collectable as a tax in the event of a taxable sale on all
the special fuel sold, distributed, and used by the supplier
inclusive of tax-free sales, use, or distribution of a
monthly return; however, in no event shall the amount exceed
$100,000.
Upon receipt of the application and bond in proper form,
the Department shall issue to the applicant a license to act
as a supplier. No person who is in default to the State for
moneys due under this Act for the sale, distribution or use
of motor fuel shall receive a license either directly or
indirectly to act as a supplier.
A license shall not be granted to any person whose
principal place of business is in a state other than
Illinois, unless such person is licensed for motor fuel
distribution in the State in which the principal place of
business is located and that other State requires such
license and that such person is not in default to that State
for any monies due for the sale, distribution, or use of
motor fuel.
(Source: P.A. 90-491, eff. 1-1-98.)
(35 ILCS 505/3c) (from Ch. 120, par. 419b.1)
Sec. 3c. No person shall act as a receiver of fuel
within this State without first securing a license from the
Department to act as a receiver of fuel.
Application for such license shall be made to the
Department upon blanks furnished by it. The application
shall be signed and verified, and shall contain such
information as the Department deems necessary. The applicant
for a receiver's license shall also file with the Department
a bond on a form to be approved by and with a surety or
sureties satisfactory to the Department conditioned upon such
applicant paying to the State of Illinois all monies becoming
due by reason of the receipt of fuel by the applicant,
together with all penalties and interest thereon. The
Department shall fix the penalty of such bond in each case
taking into consideration the amount of fuel expected to be
sold, distributed and used by such applicant and the penalty
fixed by the Department shall be such, as in its opinion,
will protect the State of Illinois against failure to pay the
tax imposed by Section 2a on fuel received in this State, but
the amount of the penalty fixed by the Department shall not
exceed twice the monthly amount that would be due in the
event of a sale or use on all the fuel sold or used by the
receiver inclusive of tax-free sales or use of tax liability
of a monthly return; however, in no event shall the amount
exceed $100,000.
Upon receipt of the application and bond in proper form,
the Department shall issue to the applicant a license to act
as a receiver. No person who is in default to the State for
monies due under this Act for the receipt, sale, distribution
or use of fuel or motor fuel shall receive a license either
directly or indirectly to act as a receiver.
(Source: P.A. 90-491, eff. 1-1-98.)
(35 ILCS 505/4c) (from Ch. 120, par. 419c)
Sec. 4c. Notwithstanding any other provision to the
contrary, any person who is required to file a bond pursuant
to any provision of this Act and who has continuously
complied with all provisions of this Act for 48 24 or more
consecutive months, shall no longer be required to comply
with the bonding provisions of this Act so long as such
person continues his compliance with the provisions of this
Act. This provision does not apply to motor carriers subject
to the provisions of Sections 13a through 13a.5 of this Act.
(Source: P.A. 88-480.)
(35 ILCS 505/4d new)
Sec. 4d. All special fuel sold or used for non-highway
purposes must contain only the dye Solvent Red 164 at a
concentration spectrally equivalent to at least 3.9 pounds of
the solid dye standard Solvent Red 26 per thousand barrels of
special fuel except kerosene-type jet fuel sold for the
propulsion of any aircraft. The dye must be added prior to
removal from a terminal rack. The Department may also require
all special fuel sold for non-highway use to have a marker
added.
(35 ILCS 505/4e new)
Sec. 4e. A legible and conspicuous notice stating "Dyed
Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use"
must appear on all shipping papers, bills of lading, and
invoices accompanying any sale of dyed diesel fuel.
(35 ILCS 505/4f new)
Sec. 4f. A legible and conspicuous notice stating "Dyed
Diesel Fuel, Non-taxable Use Only" must appear on all
containers, storage tanks, or facilities used to store or
distribute dyed diesel fuel.
(35 ILCS 505/5) (from Ch. 120, par. 421)
Sec. 5. Except as hereinafter provided, a person holding
a valid unrevoked license to act as a distributor of motor
fuel shall, between the 1st and 20th days of each calendar
month, make return to the Department, showing an itemized
statement of the number of invoiced gallons of motor fuel of
the types specified in this Section which were purchased,
acquired or received during the preceding calendar month; the
amount of such motor fuel produced, refined, compounded,
manufactured, blended, sold, distributed, and used by the
licensed distributor during the preceding calendar month; the
amount of such motor fuel lost or destroyed during the
preceding calendar month; and the amount of such motor fuel
on hand at the close of business for such month. If a
distributor's only activities with respect to motor fuel are
either: (1) production of alcohol in quantities of less than
10,000 proof gallons per year or (2) blending alcohol in
quantities of less than 10,000 proof gallons per year which
such distributor has produced, he shall file returns on an
annual basis with the return for a given year being due by
January 20 of the following year. Distributors whose total
production of alcohol (whether blended or not) exceeds 10,000
proof gallons per year, based on production during the
preceding (calendar) year or as reasonably projected by the
Department if one calendar year's record of production cannot
be established, shall file returns between the 1st and 20th
days of each calendar month as hereinabove provided.
The types of motor fuel referred to in the preceding
paragraph are: (A) All products commonly or commercially
known or sold as gasoline (including casing-head and
absorption or natural gasoline), gasohol, motor benzol or
motor benzene regardless of their classification or uses; and
(B) all combustible gases which exist in a gaseous state at
60 degrees Fahrenheit and at 14.7 pounds per square inch
absolute including, but not limited to, liquefied petroleum
gases used for highway purposes; and (C) special fuel. Only
those quantities of combustible gases (example (B) above)
which are used or sold by the distributor to be used to
propel motor vehicles on the public highways, or which are
delivered into the bulk storage facilities of a bulk user, or
which are delivered into a storage tank that is located at a
facility that has withdrawal facilities which are readily
accessible to and are capable of dispensing combustible gases
into the fuel supply tanks of motor vehicles, shall be
subject to return. For the purposes of this Act, liquefied
petroleum gases shall mean and include any material having a
vapor pressure not exceeding that allowed for commercial
propane composed predominantly of the following hydrocarbons,
either by themselves or as mixtures: Propane, Propylene,
Butane (normal butane or iso-butane) and Butylene (including
isomers).
In case of a sale of special fuel to someone other than a
licensed distributor, or a licensed supplier or a licensed
bulk user with a valid permit, for a use other than in motor
vehicles, the distributor shall show in his return the amount
of invoiced gallons sold and the name and address of the
purchaser in addition to any other information the Department
may require.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
In case of a tax-free sale, as provided in Section 6, of
motor fuel which the distributor is required by this Section
to include in his return to the Department, the distributor
in his return shall show: (1) If the sale is made to another
licensed distributor the amount sold and the name, address
and license number of the purchasing distributor; (2) if the
sale is made to a person where delivery is made outside of
this State the name and address of such purchaser and the
point of delivery together with the date and amount
delivered; (3) if the sale is made to the Federal Government
or its instrumentalities the amount sold, as evidenced by
official forms of exemption certificates properly executed
and furnished by the Federal Government or its
instrumentalities; (4) if the sale is made to a municipal
corporation owning and operating a local transportation
system for public service in this State the name and address
of such purchaser, and the amount sold, as evidenced by
official forms of exemption certificates properly executed
and furnished by such purchaser; (5) if the sale is made to a
privately owned public utility owning and operating 2-axle
vehicles designed and used for transporting more than 7
passengers, which vehicles are used as common carriers in
general transportation of passengers, are not devoted to any
specialized purpose and are operated entirely within the
territorial limits of a single municipality or of any group
of contiguous municipalities or in a close radius thereof,
and the operations of which are subject to the regulations of
the Illinois Commerce Commission, then the name and address
of such purchaser and the amount sold as evidenced by
official forms of exemption certificates properly executed
and furnished by the purchaser; (6) if the product sold is
special fuel and if the sale is made to a licensed supplier
under conditions which qualify the sale for tax exemption
under Section 6 of this Act, the amount sold and the name,
address and license number of the purchaser; and (7) if a
sale of special fuel is made to someone other than a licensed
distributor, or a licensed supplier, or a licensed bulk user
with a permit, for a use other than in motor vehicles, by
making a specific notation thereof on the invoice or sales
slip covering such sales and obtaining such supporting
documentation as may be required by the Department; and (8)
if a sale of special fuel is made to a licensed bulk user
with a valid unrevoked permit to purchase special fuel tax
exempt.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
A person whose license to act as a distributor of motor
fuel has been revoked shall make a return to the Department
covering the period from the date of the last return to the
date of the revocation of the license, which return shall be
delivered to the Department not later than 10 days from the
date of the revocation or termination of the license of such
distributor; the return shall in all other respects be
subject to the same provisions and conditions as returns by
distributors licensed under the provisions of this Act.
The records, waybills and supporting documents kept by
railroads and other common carriers in the regular course of
business shall be prima facie evidence of the contents and
receipt of cars or tanks covered by those records, waybills
or supporting documents.
If the Department has reason to believe and does believe
that the amount shown on the return as purchased, acquired,
received, sold, used, lost or destroyed is incorrect, or that
an amount of motor fuel of the types required by the second
paragraph of this Section to be reported to the Department by
distributors as a receipt has not been correctly reported as
a receipt, the Department shall fix an amount for such
receipt, sales, use, loss or destruction according to its
best judgment and information, which amount so fixed by the
Department shall be prima facie correct. All returns shall
be made on forms prepared and furnished by the Department,
and shall contain such other information as the Department
may reasonably require. The return must be accompanied by
appropriate computer-generated magnetic media supporting
schedule data in the format required by the Department,
unless, as provided by rule, the Department grants an
exception upon petition of a taxpayer. All licensed
distributors shall report all losses of motor fuel sustained
on account of fire, theft, spillage, spoilage, leakage, or
any other provable cause when filing the return for the
period during which the loss occurred. The mere making of the
report does not assure the allowance of the loss as a
reduction in tax liability. Losses of motor fuel as the
result of evaporation or shrinkage due to temperature
variations may not exceed one percent of the total gallons
in storage at the beginning of the month, plus the receipts
of gallonage during the month, minus the gallonage remaining
in storage at the end of the month. Any loss reported that
is in excess of one percent shall be subject to the tax
imposed by Section 2 of this Law.
(Source: P.A. 87-149; 88-194.)
(35 ILCS 505/5a) (from Ch. 120, par. 421a)
Sec. 5a. A person holding a valid unrevoked license to
act as a supplier of special fuel shall, between the 1st and
20th days of each calendar month, make return to the
Department showing an itemized statement of the number of
invoiced gallons of special fuel acquired, received,
purchased, or sold, or used during the preceding calendar
month; the amount of special fuel sold, distributed, and used
by the licensed supplier during the preceding calendar month;
the amount of special fuel lost or destroyed during the
preceding calendar month; and the amount of special fuel on
hand at the close of business for the preceding calendar
month.
A person whose license to act as a supplier of special
fuel has been revoked shall make a return to the Department
covering the period from the date of the last return to the
date of the revocation of the license, which return shall be
delivered to the Department not later than 10 days from the
date of the revocation or termination of the license of such
supplier. The return shall in all other respects be subject
to the same provisions and conditions as returns by suppliers
licensed under this Act.
The records, waybills and supporting documents kept by
railroads and other common carriers in the regular course of
business shall be prima facie evidence of the contents and
receipt of cars or tanks covered by those records, waybills
or supporting documents.
If the Department has reason to believe and does believe
that the amount shown on the return as purchased, acquired,
received, or sold, or used, or lost is incorrect, or that an
amount of special fuel of the type required by the 1st
paragraph of this Section to be reported to the Department by
suppliers as a purchase, sale or use has not been correctly
reported as a purchase, receipt, sale, or use, or loss the
Department shall fix an amount for such purchase, receipt,
sale, or use, or loss according to its best judgment and
information, which amount so fixed by the Department shall be
prima facie correct. All licensed suppliers shall report all
losses of special fuel sustained on account of fire, theft,
spillage, spoilage, leakage, or any other provable cause when
filing the return for the period during which the loss
occurred. The mere making of the report does not assure the
allowance of the loss as a reduction in tax liability. Losses
of special fuel as the result of evaporation or shrinkage due
to temperature variations may not exceed one percent of the
total gallons in storage at the beginning of the month, plus
the receipts of gallonage during the month, minus the
gallonage remaining in storage at the end of the month.
Any loss reported that is in excess of one percent shall
be subject to the tax imposed by Section 2 of this Law.
In case of a sale of special fuel to someone other than a
licensed distributor or, licensed supplier, or licensed bulk
user with a valid permit, for a use other than in motor
vehicles, the supplier shall show in his return the amount of
invoiced gallons sold and the name and address of the
purchaser in addition to any other information the Department
may require.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
All returns shall be made on forms prepared and furnished
by the Department and shall contain such other information as
the Department may reasonably require. The return must be
accompanied by appropriate computer-generated magnetic media
supporting schedule data in the format required by the
Department, unless, as provided by rule, the Department
grants an exception upon petition of a taxpayer.
In case of a tax-free sale, as provided in Section 6a, of
special fuel which the supplier is required by this Section
to include in his return to the Department, the supplier in
his return shall show: (1) If the sale of special fuel is
made to the Federal Government or its instrumentalities, the
amount sold as evidenced by official forms of exemption
certificates properly executed and furnished by the
Government or its instrumentalities; (2) if the sale of
special fuel is made to a municipal corporation owning and
operating a local transportation system for public service in
this State, the name and address of such purchaser and the
amount sold, as evidenced by official forms of exemption
certificates properly executed and furnished by such
purchaser; (3) if the sale of special fuel is made to a
privately owned public utility owning and operating 2-axle
vehicles designed and used for transporting more than 7
passengers, which vehicles are used as common carriers in
general transportation of passengers, are not devoted to any
specialized purpose and are operated entirely within the
territorial limits of a single municipality or of any group
of contiguous municipalities or in a close radius thereof,
and the operations of which are subject to the regulations of
the Illinois Commerce Commission, then the name and address
of such purchaser and the amount sold, as evidenced by
official forms of exemption certificates properly executed
and furnished by such purchaser; (4) if the product sold is
special fuel and if the sale is made to a licensed supplier
or to a licensed distributor under conditions which qualify
the sale for tax exemption under Section 6a of this Act, the
amount sold and the name, address and license number of such
purchaser; (5) if a sale of special fuel is made to a person
where delivery is made outside of this State, the name and
address of such purchaser and the point of delivery together
with the date and amount of invoiced gallons delivered; and
(6) if a sale of special fuel is made to someone other than a
licensed distributor or a, licensed supplier, or a licensed
bulk user with a permit, for a use other than in motor
vehicles, by making a specific notation thereof on the
invoice or sales slip covering that sale and obtaining such
supporting documentation as may be required by the
Department; and (7) if a sale of special fuel is made to a
licensed bulk user with a valid unrevoked permit to purchase
special fuel tax exempt.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
(Source: P.A. 87-149; 88-194.)
(35 ILCS 505/6) (from Ch. 120, par. 422)
Sec. 6. Collection of tax; distributors. A distributor
who sells or distributes any motor fuel, which he is required
by Section 5 to report to the Department when filing a
return, shall (except as hereinafter provided) collect at the
time of such sale and distribution, the amount of tax imposed
under this Act on all such motor fuel sold and distributed,
and at the time of making a return, the distributor shall pay
to the Department the amount so collected less a discount of
2% which is allowed to reimburse the distributor for the
expenses incurred in keeping records, preparing and filing
returns, collecting and remitting the tax and supplying data
to the Department on request, and shall also pay to the
Department an amount equal to the amount that would be
collectible as a tax in the event of a sale thereof on all
such motor fuel used by said distributor during the period
covered by the return. However, no payment shall be made
based upon dyed diesel fuel used by the distributor for
non-highway purposes. The 2% discount shall only be
applicable to the amount of tax payment which accompanies a
return which is filed timely in accordance with Section 5 of
this Act. In each subsequent sale of motor fuel on which the
amount of tax imposed under this Act has been collected as
provided in this Section, the amount so collected shall be
added to the selling price, so that the amount of tax is paid
ultimately by the user of the motor fuel. However, no
collection or payment shall be made in the case of the sale
or use of any motor fuel to the extent to which such sale or
use of motor fuel may not, under the constitution and
statutes of the United States, be made the subject of
taxation by this State. A person whose license to act as a
distributor of fuel has been revoked shall, at the time of
making a return, also pay to the Department an amount equal
to the amount that would be collectible as a tax in the event
of a sale thereof on all motor fuel, which he is required by
the second paragraph of Section 5 to report to the Department
in making a return, and which he had on hand on the date on
which the license was revoked, and with respect to which no
tax had been previously paid under this Act.
A distributor may make tax free sales of motor fuel, with
respect to which he is otherwise required to collect the tax,
when the motor fuel is delivered from a dispensing facility
that has withdrawal facilities capable of dispensing motor
fuel into the fuel supply tanks of motor vehicles only as
specified in the following items 3, 4, and 5. A distributor
may make tax-free sales of motor fuel, with respect to which
he is otherwise required to collect the tax, when the motor
fuel is delivered from other facilities only as specified in
the following items 1 through 7 8.
1. When the sale is made to a person holding a
valid unrevoked license as a distributor, by making a
specific notation thereof on invoices or sales slip
covering each sale.
2. When the sale is made with delivery to a
purchaser outside of this State.
3. When the sale is made to the Federal Government
or its instrumentalities.
4. When the sale is made to a municipal corporation
owning and operating a local transportation system for
public service in this State when an official certificate
of exemption is obtained in lieu of the tax.
5. When the sale is made to a privately owned
public utility owning and operating 2 axle vehicles
designed and used for transporting more than 7
passengers, which vehicles are used as common carriers in
general transportation of passengers, are not devoted to
any specialized purpose and are operated entirely within
the territorial limits of a single municipality or of any
group of contiguous municipalities, or in a close radius
thereof, and the operations of which are subject to the
regulations of the Illinois Commerce Commission, when an
official certificate of exemption is obtained in lieu of
the tax.
6. When a sale of special fuel is made to a person
holding a valid, unrevoked license as a supplier, by
making a specific notation thereof on the invoice or
sales slip covering each such sale.
7. When a sale of special fuel is made to someone
other than a licensed distributor or a, licensed
supplier, or a licensed bulk user, for a use other than
in motor vehicles, by making a specific notation thereof
on the invoice or sales slip covering such sale and
obtaining such supporting documentation as may be
required by the Department. The distributor shall obtain
and keep the supporting documentation in such form as the
Department may require by rule. The supporting
documentation shall be signed by the buyer of the special
fuel and shall specify the reasons for which the sale
should be made tax free. It shall be made available by
the distributor on demand for inspection and copying by
the Department.
8. (Blank). When a sale of special fuel is made to
a licensed bulk user with a valid unrevoked permit to
purchase special fuel tax exempt.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
All suits or other proceedings brought for the purpose of
recovering any taxes, interest or penalties due the State of
Illinois under this Act may be maintained in the name of the
Department.
(Source: P.A. 89-399, eff. 8-20-95.)
(35 ILCS 505/6a) (from Ch. 120, par. 422a)
Sec. 6a. Collection of tax; suppliers. A supplier, other
than a licensed distributor, who sells or distributes any
special fuel, which he is required by Section 5a to report to
the Department when filing a return, shall (except as
hereinafter provided) collect at the time of such sale and
distribution, the amount of tax imposed under this Act on all
such special fuel sold and distributed, and at the time of
making a return, the supplier shall pay to the Department the
amount so collected less a discount of 2% which is allowed
to reimburse the supplier for the expenses incurred in
keeping records, preparing and filing returns, collecting and
remitting the tax and supplying data to the Department on
request, and shall also pay to the Department an amount
equal to the amount that would be collectible as a tax in the
event of a sale thereof on all such special fuel used by said
supplier during the period covered by the return. However,
no payment shall be made based upon dyed diesel fuel used by
said supplier for non-highway purposes. The 2% discount shall
only be applicable to the amount of tax payment which
accompanies a return which is filed timely in accordance with
Section 5(a) of this Act. In each subsequent sale of special
fuel on which the amount of tax imposed under this Act has
been collected as provided in this Section, the amount so
collected shall be added to the selling price, so that the
amount of tax is paid ultimately by the user of the special
fuel. However, no collection or payment shall be made in the
case of the sale or use of any special fuel to the extent to
which such sale or use of motor fuel may not, under the
Constitution and statutes of the United States, be made the
subject of taxation by this State.
A person whose license to act as supplier of special fuel
has been revoked shall, at the time of making a return, also
pay to the Department an amount equal to the amount that
would be collectible as a tax in the event of a sale thereof
on all special fuel, which he is required by the 1st
paragraph of Section 5a to report to the Department in making
a return.
A supplier may make tax-free sales of special fuel, with
respect to which he is otherwise required to collect the tax,
when the motor fuel is delivered from a dispensing facility
that has withdrawal facilities capable of dispensing special
fuel into the fuel supply tanks of motor vehicles only as
specified in the following items 1, 2, and 3. A supplier may
make tax-free sales of special fuel, with respect to which he
is otherwise required to collect the tax, when the special
fuel is delivered from other facilities only as specified in
the following items 1 through 7.
1. When the sale is made to the federal government
or its instrumentalities.
2. When the sale is made to a municipal corporation
owning and operating a local transportation system for
public service in this State when an official certificate
of exemption is obtained in lieu of the tax.
3. When the sale is made to a privately owned
public utility owning and operating 2 axle vehicles
designed and used for transporting more than 7
passengers, which vehicles are used as common carriers in
general transportation of passengers, are not devoted to
any specialized purpose and are operated entirely within
the territorial limits of a single municipality or of any
group of contiguous municipalities, or in a close radius
thereof, and the operations of which are subject to the
regulations of the Illinois Commerce Commission, when an
official certificate of exemption is obtained in lieu of
the tax.
4. When a sale of special fuel is made to a person
holding a valid unrevoked license as a supplier or a
distributor by making a specific notation thereof on
invoice or sales slip covering each such sale.
5. When a sale of special fuel is made to someone
other than a licensed distributor, licensed supplier, or
licensed bulk user for a use other than in motor
vehicles, by making a specific notation thereof on the
invoice or sales slip covering such sale and obtaining
such supporting documentation as may be required by the
Department. The supplier shall obtain and keep the
supporting documentation in such form as the Department
may require by rule. The supporting documentation shall
be signed by the buyer of the special fuel and shall
specify the reasons for which the sale should be made tax
free. It shall be made available by the supplier on
demand for inspection and copying by the Department.
6. (Blank). When a sale of special fuel is made to
a licensed bulk user with a valid, unrevoked permit to
purchase special fuel tax exempt.
7. When a sale of special fuel is made to a person
where delivery is made outside of this State.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
All suits or other proceedings brought for the purpose of
recovering any taxes, interest or penalties due the State of
Illinois under this Act may be maintained in the name of the
Department.
(Source: P.A. 89-399, eff. 8-20-95.)
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in Sections Section 8a and
13a.6 and items 13, 14, 15, and 16 of Section 15, all money
received by the Department under this Act, including payments
made to the Department by member jurisdictions participating
in the International Fuel Tax Agreement, shall be deposited
in a special fund in the State treasury, to be known as the
"Motor Fuel Tax Fund", and shall be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on
special fuel under paragraph (b) of Section 2 and Section 13a
of this Act shall be transferred to the State Construction
Account Fund in the State Treasury;
(b) $420,000 shall be transferred each month to the
State Boating Act Fund to be used by the Department of
Natural Resources for the purposes specified in Article X of
the Boat Registration and Safety Act;
(c) $1,500,000 shall be transferred each month to the
Grade Crossing Protection Fund to be used as follows: not
less than $6,000,000 each fiscal year shall be used for the
construction or reconstruction of rail highway grade
separation structures; beginning with fiscal year 1997 and
ending in fiscal year 1999, $1,500,000, and $750,000 in
fiscal year 2000 and each fiscal year thereafter shall be
transferred to the Transportation Regulatory Fund and shall
be accounted for as part of the rail carrier portion of such
funds and shall be used to pay the cost of administration of
the Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to
be used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost
apportioned by such Commission to the State to cover the
interest of the public in the use of highways, roads or
streets in the county highway system, township and district
road system or municipal street system as defined in the
Illinois Highway Code, as the same may from time to time be
amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access
to property or improvement of any grade crossing including
the necessary highway approaches thereto of any railroad
across the highway or public road, as provided for in and in
accordance with Section 18c-7401 of the Illinois Vehicle
Code. In entering orders for projects for which payments
from the Grade Crossing Protection Fund will be made, the
Commission shall account for expenditures authorized by the
orders on a cash rather than an accrual basis. For purposes
of this requirement an "accrual basis" assumes that the total
cost of the project is expended in the fiscal year in which
the order is entered, while a "cash basis" allocates the cost
of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection,
the Illinois Commerce Commission shall develop annual and
5-year project plans of rail crossing capital improvements
that will be paid for with moneys from the Grade Crossing
Protection Fund. The annual project plan shall identify
projects for the succeeding fiscal year and the 5-year
project plan shall identify projects for the 5 directly
succeeding fiscal years. The Commission shall submit the
annual and 5-year project plans for this Fund to the
Governor, the President of the Senate, the Senate Minority
Leader, the Speaker of the House of Representatives, and the
Minority Leader of the House of Representatives on the first
Wednesday in April of each year;
(d) of the amount remaining after allocations provided
for in subsections (a), (b) and (c), a sufficient amount
shall be reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation
in performing its duties imposed by the Illinois Highway
Code for supervising the use of motor fuel tax funds
apportioned to municipalities, counties and road
districts;
(3) refunds provided for in Section 13 of this Act
and under the terms of the International Fuel Tax
Agreement referenced in Section 14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State
Comptroller and Treasurer from the Motor Fuel Tax Fund to
the Vehicle Inspection Fund, and beginning July 1, 1994,
and until December 31, 2000, one-twelfth of $25,000,000
each month for the administration of the Vehicle
Emissions Inspection Law of 1995, to be transferred by
the State Comptroller and Treasurer from the Motor Fuel
Tax Fund into the Vehicle Inspection Fund;
(5) amounts ordered paid by the Court of Claims;
and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel
Tax Agreement. The Department shall certify these
amounts to the Comptroller by the 15th day of each month;
the Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
(1) 58.4% shall be deposited as follows:
(A) 37% into the State Construction Account
Fund, and
(B) 63% into the Road Fund, $1,250,000 of
which shall be reserved each month for the
Department of Transportation to be used in
accordance with the provisions of Sections 6-901
through 6-906 of the Illinois Highway Code;
(2) 41.6% shall be transferred to the Department of
Transportation to be distributed as follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having
less than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the
population of the municipality as determined by the last
preceding census for the purpose of determining the allotment
for that municipality. If the population of any municipality
was not determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall
be in accordance with any census taken by such municipality.
Any municipal census used in accordance with this Section
shall be certified to the Department of Transportation by the
clerk of such municipality, and the accuracy thereof shall be
subject to approval of the Department which may make such
corrections as it ascertains to be necessary.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of
the State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees
received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State
shall, on or before April 15 of each year, transmit to the
Department of Transportation a full and complete report
showing the amount of motor vehicle license fees received
from the residents of each county, respectively, during the
preceding calendar year. The Department of Transportation
shall, each month, use for allotment purposes the last such
report received from the Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the
total mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or
district roads in the respective road districts bears to the
total mileage of all such township or district roads in the
county. After July 1 of any year, no allocation shall be
made for any road district unless it levied a tax for road
and bridge purposes in an amount which will require the
extension of such tax against the taxable property in any
such road district at a rate of not less than either .08% of
the value thereof, based upon the assessment for the year
immediately prior to the year in which such tax was levied
and as equalized by the Department of Revenue or, in DuPage
County, an amount equal to or greater than $12,000 per mile
of road under the jurisdiction of the road district,
whichever is less. If any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied
in an amount which would require extension at a rate of not
less than .08% of the value of the taxable property thereof,
as equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a
proper compliance with this Section and shall qualify such
road district for an allotment under this Section. If a
township has transferred to the road and bridge fund money
which, when added to the amount of any tax levy of the road
district would be the equivalent of a tax levy requiring
extension at a rate of at least .08%, or, in DuPage County,
an amount equal to or greater than $12,000 per mile of road
under the jurisdiction of the road district, whichever is
less, such transfer, together with any such tax levy, shall
be deemed a proper compliance with this Section and shall
qualify the road district for an allotment under this
Section.
In counties in which a property tax extension limitation
is imposed under the Property Tax Extension Limitation Law,
road districts may retain their entitlement to a motor fuel
tax allotment if, at the time the property tax extension
limitation was imposed, the road district was levying a road
and bridge tax at a rate sufficient to entitle it to a motor
fuel tax allotment and continues to levy the maximum
allowable amount after the imposition of the property tax
extension limitation. Any road district may in all
circumstances retain its entitlement to a motor fuel tax
allotment if it levied a road and bridge tax in an amount
that will require the extension of the tax against the
taxable property in the road district at a rate of not less
than 0.08% of the assessed value of the property, based upon
the assessment for the year immediately preceding the year in
which the tax was levied and as equalized by the Department
of Revenue or, in DuPage County, an amount equal to or
greater than $12,000 per mile of road under the jurisdiction
of the road district, whichever is less.
As used in this Section the term "road district" means
any road district, including a county unit road district,
provided for by the Illinois Highway Code; and the term
"township or district road" means any road in the township
and district road system as defined in the Illinois Highway
Code. For the purposes of this Section, "road district" also
includes park districts, forest preserve districts and
conservation districts organized under Illinois law and
"township or district road" also includes such roads as are
maintained by park districts, forest preserve districts and
conservation districts. The Department of Transportation
shall determine the mileage of all township and district
roads for the purposes of making allotments and allocations
of motor fuel tax funds for use in road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the
allotment is made. The treasurer of the municipality or
county may invest these funds until their use is required and
the interest earned by these investments shall be limited to
the same uses as the principal funds.
(Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
9-16-98.)
(35 ILCS 505/11.5) (from Ch. 120, par. 427a)
Sec. 11.5. In the event that liability upon the bond
filed by a distributor, supplier, or receiver, or bulk user
with the Department shall be discharged or reduced, whether
by judgment rendered, payment made or otherwise, or if in the
opinion of the Department the bond of any distributor,
supplier, or receiver, or bulk user theretofore given shall
become unsatisfactory, then the distributor, supplier, or
receiver, or bulk user shall forthwith, upon the written
demand of the Department, file a new bond in the same manner
and form and in an amount and with sureties satisfactory to
the Department, failing which the Department shall forthwith
revoke the license of the distributor, supplier, or receiver,
or bulk user.
If such new bond shall be furnished by the distributor,
supplier, or receiver, or bulk user as above provided, the
Department shall cancel the bond for which such new bond
shall be substituted.
Any surety on any bond furnished by any distributor,
supplier, or receiver, or bulk user shall be released and
discharged from any and all liability to the State of
Illinois accruing on such bond after the expiration of 60
days from the date upon which such surety shall have filed
with the Department written request so to be released and
discharged. But such request shall not operate to relieve,
release or discharge such surety from any liability already
accrued, or which shall accrue, before the expiration of said
60-day period. The Department shall, promptly on receipt of
such request, notify the distributor, supplier, or receiver,
or bulk user and, unless such distributor, supplier, or
receiver, or bulk user shall on or before the expiration of
such 60-day period file with the Department a new bond with a
surety or sureties satisfactory to the Department in the
amount and form hereinbefore provided, the Department shall
forthwith cancel the license of such distributor, supplier,
or receiver, or bulk user. If such new bond shall be
furnished by said distributor, supplier, or receiver, or bulk
user as above provided, the Department shall cancel the bond
for which such new bond shall be substituted.
(Source: P.A. 86-958; 87-895.)
(35 ILCS 505/12) (from Ch. 120, par. 428)
Sec. 12. It is the duty of every distributor, receiver,
and or supplier under this Act to keep within this State and
of every bulk user under this Act to keep within this State
or at some office outside this State for any period for which
the Department is authorized to issue a Notice of Tax
Liability to the distributor, receiver, or supplier or bulk
user, records and books showing all purchases, receipts,
losses through any cause, sales, distribution and use of
motor fuel, aviation fuels, home heating oils, and kerosene,
and products used for the purpose of blending to produce
motor fuel, which records and books shall, at all times
during business hours of the day, be subject to inspection by
the Department, or its duly authorized agents and employees.
If, however, the records and books of any bulk user are kept
out of this State, such records and books shall be produced
for inspection within 20 days from date of notice from the
Department at Springfield or Chicago as designated in that
notice. For purposes of this Section, "records" means all
data maintained by the taxpayer including data on paper,
microfilm, microfiche or any type of machine-sensible data
compilation. The Department may, in its discretion, prescribe
reasonable and uniform methods for keeping of records and
books by licensees and that set forth requirements for the
form and format of records that must be maintained in order
to comply with any recordkeeping requirement under this Act.
(Source: P.A. 88-480.)
(35 ILCS 505/12a) (from Ch. 120, par. 428a)
Sec. 12a. (a) Any duly authorized agent or employee of
the Department shall have authority to enter in or upon the
premises of any manufacturer, vendor, dealer, retailer,
distributor, receiver, supplier or user of motor fuel or
special fuels during the regular business hours in order to
examine books, records, invoices, storage tanks, and any
other applicable equipment pertaining to motor fuel, aviation
fuels, home heating oils, kerosene, or special fuels, to
determine whether or not the taxes imposed by this Act have
been paid.
(b) Any duly authorized agent of the Department, upon
presenting appropriate credentials and a written notice to
the person who owns, operates, or controls the place to be
inspected, shall have the authority to enter any place and to
conduct inspections in accordance with subsections (b)
through (g) of this Section.
(c) Inspections will be performed in a reasonable manner
and at times that are reasonable under the circumstances,
taking into consideration the normal business hours of the
place to be entered.
(d) Inspections may be at any place at which taxable
motor fuel is or may be produced or stored or at any
inspection site where evidence of the following activities
may be discovered:
(1) Where any dyed diesel fuel is sold or held for
sale by any person for any use which the person knows or
has reason to know is not a nontaxable use of such fuel.
(2) Where any dyed diesel fuel is held for use or
used by any person for a use other than a nontaxable use
and the person knew, or had reason to know, that the fuel
was dyed according to Section 4d.
(3) Where any person willfully alters, or attempts
to alter, the strength or composition of any dye or
marking done pursuant to Section 4d of this Law.
The places may include, but are not limited to, the
following:
(1) Any terminal.
(2) Any fuel storage facility that is not a
terminal.
(3) Any retail fuel facility.
(4) Any designated inspection site.
(e) Duly authorized agents of the Department may
physically inspect, examine, or otherwise search any tank,
reservoir, or other container that can or may be used for the
production, storage, or transportation of fuel, fuel dyes, or
fuel markers. Inspection may also be made of any equipment
used for, or in connection with, production, storage, or
transportation of fuel, fuel dyes, or fuel markers. This
includes any equipment used for the dyeing or marking of
fuel. This also includes books and records, if any, that are
maintained at the place of inspection and are kept to
determine tax liability under this Law.
(f) Duly authorized agents of the Department may detain
any motor vehicle, train, barge, ship, or vessel for the
purpose of inspecting its fuel tanks and storage tanks.
Detainment will be either on the premises under inspection or
at a designated inspection site. Detainment may continue for
a reasonable period of time as is necessary to determine the
amount and composition of the fuel.
(g) Duly authorized agents of the Department may take
and remove samples of fuel in quantities as are reasonably
necessary to determine the composition of the fuel.
(h) (1) Any person that refuses to allow an inspection
shall pay a $1,000 penalty for each refusal. This
penalty is in addition to any other penalty or tax that
may be imposed upon that person or any other person
liable for tax under this Law. All penalties received
under this subsection shall be deposited into the Tax
Compliance and Administration Fund.
(2) In addition, any licensee who refuses to allow
an inspection shall be subject to license revocation as
provided by Section 16 of this Law ; provided that if
such books, records or invoices of any bulk user are kept
out of this State, such books, records or invoices shall
be produced for examination within 20 days from the date
of notice from the Department at Springfield or Chicago
as designated in said notice.
(Source: P.A. 86-958.)
(35 ILCS 505/13) (from Ch. 120, par. 429)
Sec. 13. Any person other than a distributor or
supplier, who loses motor fuel through any cause or uses
motor fuel (upon which he has paid the amount required to be
collected under Section 2 of this Act) for any purpose other
than operating a motor vehicle upon the public highways or
waters, shall be reimbursed and repaid the amount so paid.
Any person who purchases motor fuel in Illinois and uses
that motor fuel in another state and that other state imposes
a tax on the use of such motor fuel shall be reimbursed and
repaid the amount of Illinois tax paid under Section 2 of
this Act on the motor fuel used in such other state.
Reimbursement and repayment shall be made by the Department
upon receipt of adequate proof of taxes paid to another state
and the amount of motor fuel used in that state.
Claims for such reimbursement must be made to the
Department of Revenue, duly verified by the claimant (or by
the claimant's legal representative if the claimant has died
or become a person under legal disability), upon forms
prescribed by the Department. The claim must state such
facts relating to the purchase, importation, manufacture or
production of the motor fuel by the claimant as the
Department may deem necessary, and the time when, and the
circumstances of its loss or the specific purpose for which
it was used (as the case may be), together with such other
information as the Department may reasonably require. No
claim based upon idle time shall be allowed. Claims for full
reimbursement must be filed not later than one year after the
date on which the tax was paid by the claimant.
If, however, a claim for such reimbursement otherwise
meeting the requirements of this Section is filed more than
one year but less than 2 years after that date, the claimant
shall be reimbursed at the rate of 80% of the amount to which
he would have been entitled if his claim had been timely
filed.
The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department has approved any such claim,
it shall pay to the claimant (or to the claimant's legal
representative, as such if the claimant has died or become a
person under legal disability) the reimbursement provided in
this Section, out of any moneys appropriated to it for that
purpose.
Any distributor or supplier who has paid the tax imposed
by Section 2 of this Act upon motor fuel lost or used by such
distributor or supplier for any purpose other than operating
a motor vehicle upon the public highways or waters may file a
claim for credit or refund to recover the amount so paid.
Such claims shall be filed on forms prescribed by the
Department. Such claims shall be made to the Department,
duly verified by the claimant (or by the claimant's legal
representative if the claimant has died or become a person
under legal disability), upon forms prescribed by the
Department. The claim shall state such facts relating to the
purchase, importation, manufacture or production of the motor
fuel by the claimant as the Department may deem necessary and
the time when the loss or nontaxable use occurred, and the
circumstances of its loss or the specific purpose for which
it was used (as the case may be), together with such other
information as the Department may reasonably require. Claims
must be filed not later than one year after the date on which
the tax was paid by the claimant.
The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department approves a claim, the
Department shall issue a refund or credit memorandum as
requested by the taxpayer, to the distributor or supplier who
made the payment for which the refund or credit is being
given or, if the distributor or supplier has died or become
incompetent, to such distributor's or supplier's legal
representative, as such. The amount of such credit
memorandum shall be credited against any tax due or to become
due under this Act from the distributor or supplier who made
the payment for which credit has been given.
Any credit or refund that is allowed under this Section
shall bear interest at the rate and in the manner specified
in the Uniform Penalty and Interest Act.
In case the distributor or supplier requests and the
Department determines that the claimant is entitled to a
refund, such refund shall be made only from such
appropriation as may be available for that purpose. If it
appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
In any case in which there has been an erroneous refund
of tax payable under this Section, a notice of tax liability
may be issued at any time within 3 years from the making of
that refund, or within 5 years from the making of that refund
if it appears that any part of the refund was induced by
fraud or the misrepresentation of material fact. The amount
of any proposed assessment set forth by the Department shall
be limited to the amount of the erroneous refund.
If no tax is due and no proceeding is pending to
determine whether such distributor or supplier is indebted to
the Department for tax, the credit memorandum so issued may
be assigned and set over by the lawful holder thereof,
subject to reasonable rules of the Department, to any other
licensed distributor or supplier who is subject to this Act,
and the amount thereof applied by the Department against any
tax due or to become due under this Act from such assignee.
If the payment for which the distributor's or supplier's
claim is filed is held in the protest fund of the State
Treasury during the pendency of the claim for credit
proceedings pursuant to the order of the court in accordance
with Section 2a of the State Officers and Employees Money
Disposition Act and if it is determined by the Department or
by the final order of a reviewing court under the
Administrative Review Law that the claimant is entitled to
all or a part of the credit claimed, the claimant, instead of
receiving a credit memorandum from the Department, shall
receive a cash refund from the protest fund as provided for
in Section 2a of the State Officers and Employees Money
Disposition Act.
If any person ceases to be licensed as a distributor or
supplier while still holding an unused credit memorandum
issued under this Act, such person may, at his election
(instead of assigning the credit memorandum to a licensed
distributor or licensed supplier under this Act), surrender
such unused credit memorandum to the Department and receive a
refund of the amount to which such person is entitled.
No claim based upon the use of undyed diesel fuel shall
be allowed except for undyed diesel fuel used by a commercial
vehicle, as that term is defined in Section 1-111.8 of the
Illinois Vehicle Code, for any purpose other than operating
the commercial vehicle upon the public highways and
unlicensed commercial vehicles operating on private property.
Claims shall be limited to commercial vehicles that are
operated for both highway purposes and any purposes other
than operating such vehicles upon the public highways. The
Department shall promulgate regulations establishing specific
limits on the amount of undyed diesel fuel that may be
claimed for refund.
For purposes of claims for refund, "loss" means the
reduction of motor fuel resulting from fire, theft, spillage,
spoilage, leakage, or any other provable cause, but does not
include a reduction resulting from evaporation or shrinkage
due to temperature variations.
(Source: P.A. 90-491, eff. 1-1-98.)
(35 ILCS 505/13a.6) (from Ch. 120, par. 429a6)
Sec. 13a.6. In addition to any other penalties imposed
by this Act:
(a) If a commercial motor vehicle is found operating in
Illinois (i) without displaying decals required by Section
13a.4 of this Act, or in lieu thereof only for the period
specified on the temporary permit, a valid 30-day
International Fuel Tax Agreement temporary permit, (ii) or
without carrying a motor fuel use tax license as required by
Section 13a.4 of this Act, or (iii) without carrying a single
trip permit, when applicable, as provided in Section 13a.5 of
this Act, or (iv) with a revoked motor fuel use tax license,
the operator is guilty of a petty offense and must pay a
minimum of $75. For each subsequent occurrence, the operator
must pay a minimum of $150.
When a commercial vehicle is found operating in Illinois
with a revoked motor fuel use tax license, the vehicle shall
be placed out of service and not allowed to operate in
Illinois until the motor fuel use tax license is reinstated.
(b) If a commercial motor vehicle is found to be
operating in Illinois without a valid motor fuel use tax
license and without properly displaying decals required by
Section 13a.4 or without a valid single trip permit when
required by Section 13a.5 of this Act or a valid 30-day
International Fuel Tax Agreement temporary permit, the person
required to obtain a license or permit under Section 13a.4 or
13a.5 of this Law operator must pay a minimum of $1,000 as a
penalty. For each subsequent occurrence, the person must pay
a minimum of $2,000 as a penalty.
All penalties received under this Section shall be
deposited into the Tax Compliance and Administration Fund.
Improper use of the motor fuel use tax license, single
trip permit, or decals provided for in this Section may be
cause for revocation of the license.
For purposes of this Section, "motor fuel use tax
license" means (i) a motor fuel use tax license issued by the
Department or by any member jurisdiction under the
International Fuel Tax Agreement, or (ii) a valid 30-day
International Fuel Tax Agreement temporary permit.
(Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
8-20-95.)
(35 ILCS 505/13a.7) (from Ch. 120, par. 429a7)
Sec. 13a.7. Notwithstanding the provisions for credit
memoranda, credits or refunds contained in Section 13a.3 of
this Act, no credit memorandum, credit or refund shall be
allowed or made based upon a return filed more than 4 years
after the due date of the return or the date the return is
filed, whichever is later. In any case in which there has
been an erroneous refund of tax payable under this Section, a
notice of tax liability may be issued at any time within 3
years from the making of that refund or within 5 years from
the making of that refund if it appears that any part of the
refund was induced by fraud or the misrepresentation of
material fact. The amount of any proposed assessment set
forth by the Department shall be limited to the amount of the
erroneous refund.
(Source: P.A. 90-491, eff. 1-1-98.)
(35 ILCS 505/15) (from Ch. 120, par. 431)
Sec. 15. 1. Any person who knowingly acts as a
distributor of motor fuel or supplier or bulk user of special
fuel, or receiver of fuel without having a license so to do,
or who knowingly fails or refuses to file a return with the
Department as provided in Section 2b, Section 5, or Section
5a or Section 5b of this Act, or who knowingly fails or
refuses to make payment to the Department as provided either
in Section 2b, Section 6, Section 6a, or Section 7 of this
Act, shall be guilty of a Class 3 felony. Each day any person
knowingly acts as a distributor of motor fuel, supplier or
bulk user of special fuel, or receiver of fuel without having
a license so to do or after such a license has been revoked,
constitutes a separate offense.
2. Any person who acts as a motor carrier without having
a valid motor fuel use tax license, issued by the Department
or by a member jurisdiction under the provisions of the
International Fuel Tax Agreement, or a valid single trip
permit is guilty of a Class A misdemeanor for a first offense
and is guilty of a Class 4 felony for each subsequent
offense. Any person (i) who fails or refuses to make payment
to the Department as provided in Section 13a.1 of this Act or
in the International Fuel Tax Agreement referenced in Section
14a, or (ii) who fails or refuses to make the quarterly
return as provided in Section 13a.3 is guilty of a Class 4
felony; and for each subsequent offense, such person is
guilty of a Class 3 felony.
3. In case such person acting as a distributor,
receiver, supplier, or bulk user or motor carrier is a
corporation, then the officer or officers, agent or agents,
employee or employees, of such corporation responsible for
any act of such corporation, or failure of such corporation
to act, which acts or failure to act constitutes a violation
of any of the provisions of this Act as enumerated in
paragraphs 1 and 2 of this Section, shall be punished by such
fine or imprisonment, or by both such fine and imprisonment
as provided in those paragraphs.
3.5. Any person who knowingly enters false information
on any supporting documentation required to be kept by
Section 6 or 6a of this Act is guilty of a Class 3 felony.
3.7. Any person who knowingly attempts in any manner to
evade or defeat any tax imposed by this Act or the payment of
any tax imposed by this Act is guilty of a Class 2 felony.
4. Any person who refuses, upon demand, to submit for
inspection, books and records, or who fails or refuses to
keep books and records in violation of Section 12 of this
Act, or any distributor, receiver, or supplier, or bulk user
who violates any reasonable rule or regulation adopted by the
Department for the enforcement of this Act is guilty of a
Class A misdemeanor. Any person who acts as a blender in
violation of Section 3 of this Act or who having transported
reportable motor fuel within Section 7b of this Act fails to
make the return required by that Section, is guilty of a
Class 4 felony.
5. Any person licensed under Section 13a.4, 13a.5, or
the International Fuel Tax Agreement who: (a) fails or
refuses to keep records and books, as provided in Section
13a.2 or as required by the terms of the International Fuel
Tax Agreement, (b) refuses upon demand by the Department to
submit for inspection and examination the records required by
Section 13a.2 of this Act or by the terms of the
International Motor Fuel Tax Agreement, or (c) violates any
reasonable rule or regulation adopted by the Department for
the enforcement of this Act, is guilty of a Class A
misdemeanor.
6. Any person who makes any false return or report to
the Department as to any material fact required by Sections
2b, 5, 5a, 5b, 7, 13, or 13a.3 of this Act or by the
International Fuel Tax Agreement is guilty of a Class 2
felony.
7. A prosecution for any violation of this Section may
be commenced anytime within 5 years of the commission of that
violation. A prosecution for tax evasion as set forth in
paragraph 3.7 of this Section may be prosecuted any time
within 5 years of the commission of the last act in
furtherance of evasion. The running of the period of
limitations under this Section shall be suspended while any
proceeding or appeal from any proceeding relating to the
quashing or enforcement of any grand jury or administrative
subpoena issued in connection with an investigation of the
violation of any provision of this Act is pending.
8. Any person who provides false documentation required
by any Section of this Act is guilty of a Class 4 felony.
9. Any person filing a fraudulent application or order
form under any provision of this Act is guilty of a Class A
misdemeanor. For each subsequent offense, the person is
guilty of a Class 4 felony.
10. Any person who acts as a motor carrier and who fails
to carry a manifest as provided in Section 5.5 is guilty of a
Class A misdemeanor. For each subsequent offense, the person
is guilty of a Class 4 felony.
11. Any person who knowingly sells or attempts to sell
dyed diesel fuel for highway use is guilty of a Class 4
felony. For each subsequent offense, the person is guilty of
a Class 2 felony.
12. Any person who knowingly possesses dyed diesel fuel
for highway use is guilty of a Class A misdemeanor. For each
subsequent offense, the person is guilty of a Class 4 felony.
13. Any person who sells or transports dyed diesel fuel
without the notice required by Section 4e shall pay the
following penalty:
First occurrence....................................$ 500
Second and each occurrence thereafter..............$1,000
14. Any person who owns, operates, or controls any
container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f shall pay the following penalty:
First occurrence....................................$ 500
Second and each occurrence thereafter..............$1,000
15. If a licensed motor vehicle is found to have dyed
diesel fuel within the ordinary fuel tanks attached to the
motor vehicle, the operator shall pay the following penalty:
First occurrence...................................$2,500
Second and each occurrence thereafter..............$5,000
16. Any licensed motor fuel distributor or licensed
supplier who sells or attempts to sell dyed diesel fuel for
highway use shall pay the following penalty:
First occurrence..................................$ 5,000
Second and each occurrence thereafter.............$10,000
17. Any person who knowingly sells or transports dyed
diesel fuel without the notice required by Section 4e is
guilty of a petty offense. For each subsequent offense, the
person is guilty of a Class A misdemeanor.
18. Any person who knowingly owns, operates, or controls
any container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f is guilty of a petty offense. For each subsequent
offense the person is guilty of a Class A misdemeanor.
For purposes of this Section, dyed diesel fuel means any
dyed diesel fuel whether or not dyed pursuant to Section 4d
of this Law.
All penalties received under items 13, 14, 15, and 16 of
this Section shall be deposited into the Tax Compliance and
Administration Fund.
(Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
8-20-95.)
(35 ILCS 505/16) (from Ch. 120, par. 432)
Sec. 16. The Department may, after 5 days' notice,
revoke the distributor's, receiver's, or supplier's or bulk
user's license or permit of any person (1) who does not
operate as a distributor, receiver, supplier or bulk user (a)
under Sections 1.2, 1.14, 1.15, or 1.20, (other than those
persons who hold licenses under Paragraph A of Section 3),
(b) under Paragraph B of Section 3, or (c) under Section 3a-1
or (2) who violates any provision of this Act or any rule or
regulation promulgated by the Department under Section 14 of
this Act, or (3) who refuses to allow any inspection or test
authorized by this Law.
Any person whose returns for 2 or more consecutive months
do not show sufficient taxable sales to indicate an active
business as a distributor, receiver, or supplier shall be
deemed to not be operating as a distributor, receiver, or
supplier as defined in Sections 1.2, 1.14 or 1.20.
The Department may, after 5 days notice, revoke any
distributor's, receiver's, or supplier's license of a person
who is registered as a reseller of motor fuel pursuant to
Section 2a or 2c of the Retailers' Occupation Tax Act and who
fails to collect such prepaid tax on invoiced gallons of
motor fuel sold or who fails to deliver a statement of tax
paid to the purchaser or to the Department as required by
Sections 2d and 2e of the Retailers' Occupation Tax Act.
The Department may, on notice given by registered mail,
cancel a Blender's Permit for any violation of any provisions
of this Act or for noncompliance with any rule or regulation
made by the Department under Section 14 of this Act.
The Department, upon complaint filed in the circuit
court, may, by injunction, restrain any person who fails or
refuses to comply with the provisions of this Act from acting
as a blender or distributor of motor fuel, supplier of
special fuel, bulk user of special fuel, or receiver of fuel
in this State.
The Department may revoke the motor fuel use tax license
of a motor carrier registered under Section 13a.4, or that is
required to be registered under the terms of the
International Fuel Tax Agreement, that violates any provision
of this Act or any rule promulgated by the Department under
Sections 14 or 14a of this Act. Motor fuel use tax licenses
that have been revoked are subject to a $100 reinstatement
fee.
Licensees registered or required to be registered under
Section 13a.4, or persons required to obtain single trip
permits under Section 13a.5, may protest any action or audit
finding made by the Department by making a written request
for a hearing within 30 days after service of the notice of
the original action or finding. If the hearing is not
requested within 30 days in writing, the original finding or
action is final. Once a hearing has been properly requested,
the Department shall give at least 20 days written notice of
the time and place of the hearing.
(Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
8-20-95.)
(35 ILCS 505/1.15 rep.)
(35 ILCS 505/3a-1 rep.)
(35 ILCS 505/3b rep.)
(35 ILCS 505/5b rep.)
Section 10. The Motor Fuel Tax Law is amended by
repealing Sections 1.15, 3a-1, 3b, and 5b.
Section 12. The Environmental Impact Fee Law is amended
by changing Section 315 as follows:
(415 ILCS 125/315)
(Section scheduled to be repealed on January 1, 2003)
Sec. 315. Fee on receivers of fuel for sale or use;
collection and reporting. A person that is required to pay
the fee imposed by this Law shall pay the fee to the
Department by return showing all fuel purchased, acquired, or
received and sold, distributed or used during the preceding
calendar month, including losses of fuel as the result of
evaporation or shrinkage due to temperature variations.
Losses of fuel as the result of evaporation or shrinkage due
to temperature variations may not exceed one percent of the
total gallons in storage at the beginning of the month, plus
the receipts of gallonage during the month, minus the
gallonage remaining in storage at the end of the month. Any
loss reported that is in excess of this amount shall be
subject to the fee imposed by Section 310 of this Law.
The return shall be prescribed by the Department and
shall be filed between the 1st and 20th days of each calendar
month. The Department may, in its discretion, combine the
return filed under this Law with the return filed under
Section 2b of the Motor Fuel Tax Law. If the return is
timely filed, the receiver may take a discount of 2% to
reimburse himself for the expenses incurred in keeping
records, preparing and filing returns, collecting and
remitting the fee, and supplying data to the Department on
request. However, the 2% discount applies only to the amount
of the fee payment that accompanies a return that is timely
filed in accordance with this Section.
(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96.)
Section 15. The Illinois Vehicle Code is amended by
adding Section 11-1419.05 as follows:
(625 ILCS 5/11-1419.05 new)
Sec. 11-1419.05. A motor carrier shall not operate or
cause to be operated a commercial motor vehicle upon the
highways of this State with a revoked motor fuel use tax
license. Any person who operates a commercial motor vehicle
with a revoked motor fuel use tax license is guilty of a
petty offense as provided in Section 13a.6 of the Motor Fuel
Tax Law. When a commercial motor vehicle is found to be
operating in Illinois with a revoked motor fuel use tax
license, the vehicle shall be placed out of service and not
allowed to operate in Illinois until the motor fuel use tax
license is reinstated.
Section 99. Effective date. This Act takes effect
January 1, 2000.
INDEX
Statutes amended in order of appearance
35 ILCS 505/1.2 from Ch. 120, par. 417.2
35 ILCS 505/1.5 from Ch. 120, par. 417.5
35 ILCS 505/1.13A from Ch. 120, par. 417.13A
35 ILCS 505 1.13B new
35 ILCS 505/1.14 from Ch. 120, par. 417.14
35 ILCS 505/1.23 new
35 ILCS 505/1.24 new
35 ILCS 505/1.25 new
35 ILCS 505/1.26 new
35 ILCS 505/2 from Ch. 120, par. 418
35 ILCS 505/2b from Ch. 120, par. 418b
35 ILCS 505/3 from Ch. 120, par. 419
35 ILCS 505/3a from Ch. 120, par. 419a
35 ILCS 505/3c from Ch. 120, par. 419b.1
35 ILCS 505/4c from Ch. 120, par. 419c
N5 ILCS 505/4d new
35 ILCS 505/4e new
35 ILCS 505/4f new
35 ILCS 505/5 from Ch. 120, par. 421
35 ILCS 505/5a from Ch. 120, par. 421a
35 ILCS 505/6 from Ch. 120, par. 422
35 ILCS 505/6a from Ch. 120, par. 422a
35 ILCS 505/8 from Ch. 120, par. 424
35 ILCS 505/11.5 from Ch. 120, par. 427a
35 ILCS 505/12 from Ch. 120, par. 428
35 ILCS 505/12a from Ch. 120, par. 428a
35 ILCS 505/13 from Ch. 120, par. 429
35 ILCS 505/13a.6 from Ch. 120, par. 429a6
35 ILCS 505/13a.7 from Ch. 120, par. 429a7
35 ILCS 505/15 from Ch. 120, par. 431
35 ILCS 505/16 from Ch. 120, par. 432
35 ILCS 505/1.15 rep.
35 ILCS 505/3a-1 rep.
N5 ILCS 505/3b rep.
35 ILCS 505/5b rep.
625 ILCS 5/11-1419.05 new
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