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Public Act 92-0232
SB855 Enrolled LRB9204998SMdv
AN ACT concerning taxation.
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 2a and 15 as follows:
(35 ILCS 505/2a) (from Ch. 120, par. 418a)
Sec. 2a. Except as hereinafter provided, on and after
January 1, 1990 and before January 1, 2013, a tax of
three-tenths of a cent per gallon is imposed upon the
privilege of being a receiver in this State of fuel for sale
or use.
The tax shall be paid by the receiver in this State who
first sells or uses fuel. In the case of a sale, the tax
shall be stated as a separate item on the invoice.
For the purpose of the tax imposed by this Section, being
a receiver of "motor fuel" as defined by Section 1.1 of this
Act, and aviation fuels, home heating oil and kerosene, but
excluding liquified petroleum gases, is subject to tax
without regard to whether the fuel is intended to be used for
operation of motor vehicles on the public highways and
waters. However, no such tax shall be imposed upon the
importation or receipt of aviation fuels and kerosene at
airports with over 300,000 operations per year, for years
prior to 1991, and over 170,000 operations per year beginning
in 1991, located in a city of more than 1,000,000 inhabitants
for sale to or use by holders of certificates of public
convenience and necessity or foreign air carrier permits,
issued by the United States Department of Transportation, and
their air carrier affiliates, or upon the importation or
receipt of aviation fuels and kerosene at facilities owned or
leased by those certificate or permit holders and used in
their activities at an airport described above. In addition,
no such tax shall be imposed upon the importation or receipt
of diesel fuel sold to or used by a rail carrier, registered
pursuant to Section 18c-7201 of the Illinois Vehicle Code or
otherwise recognized by the Illinois Commerce Commission as a
rail carrier, to the extent and used directly in railroad
operations. In addition, no such tax shall be imposed when
the sale is made with delivery to a purchaser outside this
State or when the sale is made to a person holding a valid
license as a receiver. In addition, no tax shall be imposed
upon diesel fuel consumed or used in the operation of ships,
barges, or vessels, that are used primarily in or for the
transportation of property in interstate commerce for hire on
rivers bordering on this State, if the diesel fuel is
delivered by a licensed receiver to the purchaser's barge,
ship, or vessel while it is afloat upon that bordering river.
A specific notation thereof shall be made on the invoices or
sales slips covering each sale.
(Source: P.A. 88-496; 89-428, eff. 1-1-96; 89-457, eff.
5-22-96; 89-468, eff. 1-1-97.)
(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 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 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 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 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 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, 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 or for use by
recreational-type watercraft on the waters of this State 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 or for use by recreational-type watercraft on
the waters of this State 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 or if a recreational-type watercraft on the
waters of this State is found to have dyed diesel fuel within
the ordinary fuel tanks attached to the watercraft, the
operator shall pay the following penalty:
First occurrence...................................$2,500
Second and each occurrence thereafter..............$5,000
16. Any licensed motor fuel distributor or licensed
supplier who sells or attempts to sell dyed diesel fuel for
highway use or for use by recreational-type watercraft on the
waters of this State shall pay the following penalty:
First occurrence..................................$ 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. 91-173, eff. 1-1-00.)
Section 10. The Environmental Impact Fee Law is amended
by changing Section 310 as follows:
(415 ILCS 125/310)
(Section scheduled to be repealed on January 1, 2003)
Sec. 310. Environmental impact fee; imposition.
Beginning January 1, 1996, all receivers of fuel are subject
to an environmental impact fee of $60 per 7,500 gallons of
fuel, or an equivalent amount per fraction thereof, that is
sold or used in Illinois. The fee shall be paid by the
receiver in this State who first sells or uses the fuel. The
environmental impact fee imposed by this Law replaces the fee
imposed under the corresponding provisions of Article 3 of
Public Act 89-428. Environmental impact fees paid under that
Article 3 shall satisfy the receiver's corresponding
liability under this Law.
A receiver of fuels is subject to the fee without regard
to whether the fuel is intended to be used for operation of
motor vehicles on the public highways and waters. However,
no fee shall be imposed upon the importation or receipt of
aviation fuels and kerosene at airports with over 170,000
operations per year, located in a city of more than 1,000,000
inhabitants, for sale to or use by holders of certificates of
public convenience and necessity or foreign air carrier
permits, issued by the United States Department of
Transportation, and their air carrier affiliates, or upon the
importation or receipt of aviation fuels and kerosene at
facilities owned or leased by those certificate or permit
holders and used in their activities at an airport described
above. In addition, no fee may be imposed upon the
importation or receipt of diesel fuel sold to or used by a
rail carrier registered under Section 18c-7201 of the
Illinois Vehicle Code or otherwise recognized by the Illinois
Commerce Commission as a rail carrier, to the extent and used
directly in railroad operations. In addition, no fee may be
imposed when the sale is made with delivery to a purchaser
outside this State or when the sale is made to a person
holding a valid license as a receiver. In addition, no fee
shall be imposed upon diesel fuel consumed or used in the
operation of ships, barges, or vessels, that are used
primarily in or for the transportation of property in
interstate commerce for hire on rivers bordering on this
State, if the diesel fuel is delivered by a licensed receiver
to the purchaser's barge, ship, or vessel while it is afloat
upon that bordering river. A specific notation thereof shall
be made on the invoices or sales slips covering each sale.
(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96;
89-468, eff. 1-1-97; 90-14, eff. 7-1-97.)
Section 99. Effective date. This Act takes effect upon
becoming law.
Passed in the General Assembly May 09, 2001.
Approved August 02, 2001.
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