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HB7305 |
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LRB093 22400 EFG 51702 b |
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| highways and recreational type watercraft
operating upon the |
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| waters of this State: (1) at the rate of 3 cents per gallon
on |
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| motor fuel owned or possessed by such retailer or reseller at |
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| 12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per |
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| gallon on motor fuel owned
or possessed by such retailer or |
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| reseller at 12:01 A.M. on January 1, 1990.
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| Retailers and resellers who are subject to this additional |
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| tax shall be
required to inventory such motor fuel and pay this |
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| additional tax in a
manner prescribed by the Department of |
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| Revenue.
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| The tax imposed in this paragraph (c) shall be in addition |
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| to all other
taxes imposed by the State of Illinois or any unit |
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| of local government in this
State.
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| (d) Except as provided in Section 2a, the collection of a |
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| tax based on
gallonage of gasoline used for the propulsion of |
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| any aircraft is prohibited
on and after October 1, 1979.
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| (e) The collection of a tax, based on gallonage of all |
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| products commonly or
commercially known or sold as 1-K |
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| kerosene, regardless of its classification
or uses, is |
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| prohibited (i) on and after July 1, 1992 until December 31, |
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| 1999,
except when the 1-K kerosene is either: (1) delivered |
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| into bulk storage
facilities of a bulk user, or (2) delivered |
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| directly into the fuel supply tanks
of motor vehicles and (ii) |
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| on and after January 1, 2000. Beginning on January
1, 2000, the |
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| collection of a tax, based on gallonage of all products |
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| commonly
or commercially known or sold as 1-K kerosene, |
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| regardless of its classification
or uses, is prohibited except |
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| when the 1-K kerosene is delivered directly into
a storage tank |
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| that is located at a facility that has withdrawal facilities
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| that are readily accessible to and are capable of dispensing |
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| 1-K kerosene into
the fuel supply tanks of motor vehicles.
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| Any person who sells or uses 1-K kerosene for use in motor |
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| vehicles upon
which the tax imposed by this Law has not been |
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| paid shall be liable for any
tax due on the sales or use of 1-K |
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| kerosene.
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| (Source: P.A. 93-17, eff. 6-11-03.)
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