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| 1 | AN ACT concerning revenue.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Use Tax Act is amended by changing Section | ||||||
| 5 | 3-40 as follows:
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| 6 | (35 ILCS 105/3-40) (from Ch. 120, par. 439.3-40)
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| 7 | Sec. 3-40. Gasohol. As used in this Act, "gasohol" means a | ||||||
| 8 | motor
fuel that is
a denatured ethanol and gasoline blend of
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| 9 | denatured ethanol and gasoline that contains (i) no more than | ||||||
| 10 | 1.25% water by weight and (ii) the maximum proportion of | ||||||
| 11 | ethanol authorized by the United States Environmental | ||||||
| 12 | Protection Agency under Section 211 of the Clean Air Act. | ||||||
| 13 | However, if, on or after June 1, 2010, the United States | ||||||
| 14 | Environmental Protection Agency (USEPA), while acting under
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| 15 | the authority granted it in Section 211 of the Clean Air Act,
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| 16 | authorizes an increase in the maximum proportion of ethanol | ||||||
| 17 | that may be included in motor fuel blends, then (i) a motor
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| 18 | fuel blend containing a proportion of ethanol greater than that
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| 19 | which was authorized prior to the USEPA action shall not be
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| 20 | treated as gasohol under the Retailers' Occupation Tax Act, the
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| 21 | Service Occupation Tax Act, the Use Tax Act, or the Service Use
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| 22 | Tax Act, until (A) the Director of
Agriculture has certified to | ||||||
| 23 | the Director of
Revenue that the new motor fuel blend meets the | ||||||
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| 1 | definition of
"gasohol" in this Section and that the blend can | ||||||
| 2 | be legally and
safely produced and delivered to consumers with | ||||||
| 3 | non-flex fuel
vehicles and (B) the State Fire Marshal has been | ||||||
| 4 | provided information by the storage tank owner or operator that | ||||||
| 5 | the storage tank system, including the fuel delivery | ||||||
| 6 | infrastructure, meets technical requirements for these | ||||||
| 7 | regulated storage tank systems under rules promulgated by the | ||||||
| 8 | Office of the State Fire Marshal pursuant to the Gasoline | ||||||
| 9 | Storage Act and (ii) a motor fuel
blend containing a proportion | ||||||
| 10 | of ethanol equal to or less than
that which was authorized | ||||||
| 11 | prior to the USEPA action shall, for
180 days after the | ||||||
| 12 | Director of Revenue receives the last of the
required | ||||||
| 13 | certifications, continue to be treated as gasohol
under the | ||||||
| 14 | Retailers' Occupation Tax Act, the Service Occupation
Tax Act, | ||||||
| 15 | the Use Tax Act, and the Service Use Tax Act.
The blend must | ||||||
| 16 | contain 90% gasoline and 10% denatured ethanol. A maximum of | ||||||
| 17 | one percent error factor in the amount of denatured ethanol | ||||||
| 18 | used in the blend is allowable to compensate for blending | ||||||
| 19 | equipment variations. Any person who knowingly
sells or | ||||||
| 20 | represents as gasohol any fuel that does not qualify as gasohol
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| 21 | under this Act is guilty of a business offense and shall be | ||||||
| 22 | fined not more
than $100 for each day that the sale or | ||||||
| 23 | representation takes place after
notification from the | ||||||
| 24 | Department of Agriculture that the fuel in question
does not | ||||||
| 25 | qualify as gasohol.
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| 26 | (Source: P.A. 93-724, eff. 7-13-04.)
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