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1 | AN ACT concerning taxes.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Gas Use Tax Law is amended by changing
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5 | Section 5-25 as follows:
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6 | (35 ILCS 173/5-25)
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7 | Sec. 5-25. Self-assessing purchaser; direct return and | |||||||||||||||||||
8 | payment of tax.
Except for
purchasers who
have chosen the | |||||||||||||||||||
9 | alternate tax rate to be paid to a delivering supplier
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10 | maintaining a place
of business in this State,
the tax imposed | |||||||||||||||||||
11 | in Section 5-10 of
this
Law shall be
paid to the
Department | |||||||||||||||||||
12 | directly by each self-assessing purchaser who is subject to the | |||||||||||||||||||
13 | tax
imposed by
this
Law. Each self-assessing purchaser shall, | |||||||||||||||||||
14 | on or before the 15th day of each
month, make a
return to the
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15 | Department for the preceding calendar month, stating the | |||||||||||||||||||
16 | following:
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17 | (1) His or her name and principal address.
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18 | (2) The total number of therms used by him or her | |||||||||||||||||||
19 | during the preceding
calendar month and upon the basis of | |||||||||||||||||||
20 | which the tax is imposed.
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21 | (3) The purchase price of gas used by him or her during | |||||||||||||||||||
22 | the preceding
calendar month and upon the basis of which | |||||||||||||||||||
23 | the tax is imposed.
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24 | (4) Amount of tax (computed upon items 2 and 3).
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25 | (5) Such other reasonable information as the | |||||||||||||||||||
26 | Department may require.
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27 | In making a
such return, the self-assessing purchaser may | |||||||||||||||||||
28 | use any
reasonable
method to
derive
reportable "therms" and | |||||||||||||||||||
29 | "purchase price" from his or her billing and payment
records.
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30 | If the average monthly liability of the self-assessing | |||||||||||||||||||
31 | purchaser to the
Department does
not
exceed $100, the | |||||||||||||||||||
32 | Department may authorize his or her returns to be filed on a
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1 | quarter-annual basis, with the return for January, February, | ||||||
2 | and March of a
given year
being due
by April 30 of such year; | ||||||
3 | with the return for April, May, and June of a given
year being
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4 | due by July 31 of such year; with the return for July, August, | ||||||
5 | and September of
a given
year being due by October 31 of such | ||||||
6 | year; and with the return for October,
November,
and December | ||||||
7 | of a given year being due by January 31 of the following year.
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8 | If the average monthly liability of the self-assessing | ||||||
9 | purchaser to the
Department does
not
exceed $20, the Department | ||||||
10 | may authorize his or her returns to be filed on a
annual basis,
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11 | with the return for a given year being due by January 31 of the | ||||||
12 | following year.
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13 | Such quarter-annual and annual returns, as to form and | ||||||
14 | substance, shall
be subject
to the same requirements as monthly | ||||||
15 | returns.
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16 | Notwithstanding any other provision in this Law concerning | ||||||
17 | the time
within which
a self-assessing purchaser may file his | ||||||
18 | or her return, in the case of any such
self-assessing purchaser | ||||||
19 | who
ceases to
engage in a kind of business which makes him or | ||||||
20 | her responsible for filing
returns under
this Law, such person | ||||||
21 | shall file a final return under this Law with the
Department | ||||||
22 | not more
than one month after discontinuing such business.
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23 | Each self-assessing purchaser whose average monthly | ||||||
24 | liability to the
Department under
this Law
was $10,000 or more | ||||||
25 | during the preceding calendar year, excluding the month of
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26 | highest
liability and the month of lowest liability in such | ||||||
27 | calendar year, and who is
not operated
by a unit of local | ||||||
28 | government, shall make estimated payments to the Department
on | ||||||
29 | or
before the 7th, 15th, 22nd, and last day of the month during | ||||||
30 | which tax
liability
to the
Department is incurred in an amount | ||||||
31 | not less than the lower of either 22.5% of
such
person's actual | ||||||
32 | tax liability for the month or 25% of such person's actual tax
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33 | liability for the
same calendar month of the preceding year. | ||||||
34 | The amount of such quarter-monthly
payments shall be credited | ||||||
35 | against the final tax liability of the
self-assessing | ||||||
36 | purchaser's
return for that
month. Any outstanding credit, |
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1 | approved by the Department, arising from the
self-assessing | ||||||
2 | purchaser's
overpayment of his or her final tax liability for | ||||||
3 | any month may be applied to
reduce the
amount of any subsequent | ||||||
4 | quarter-monthly payment or credited against the final
tax
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5 | liability of such self-assessing purchaser's return for any | ||||||
6 | subsequent month.
If any
quarter-monthly
payment is not paid at | ||||||
7 | the time or in the amount required by this Section, such
person
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8 | shall be liable for penalty and interest on the difference | ||||||
9 | between the minimum
amount
due as a payment and the amount of | ||||||
10 | such payment actually and timely paid,
except
insofar as such | ||||||
11 | person has previously made payments for that month to the
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12 | Department in
excess of the minimum payments previously due.
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13 | The self-assessing purchaser making the return provided | ||||||
14 | for in this Section
shall, at
the time of
making such return, | ||||||
15 | pay to the Department the amount of tax imposed by this
Law.
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16 | All
moneys received by the Department under this Law shall be | ||||||
17 | paid into the General
Revenue Fund in the State treasury.
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18 | (Source: P.A. 93-31, eff. 10-1-03.)
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