|
|
Rep. Frank J. Mautino
Filed: 5/29/2009
|
|
09600SB1623ham002 |
|
LRB096 07700 HLH 27716 a |
|
|
| 1 |
| AMENDMENT TO SENATE BILL 1623
|
| 2 |
| AMENDMENT NO. ______. Amend Senate Bill 1623, AS AMENDED, |
| 3 |
| by replacing everything after the enacting clause with the |
| 4 |
| following:
|
| 5 |
| "Section 5. The Gas Use Tax Law is amended by changing |
| 6 |
| Section 5-40 as follows:
|
| 7 |
| (35 ILCS 173/5-40)
|
| 8 |
| Sec. 5-40. Incorporation of applicable Sections. The |
| 9 |
| Department shall
have
full power to administer and enforce this |
| 10 |
| Law; to collect all taxes, penalties,
and interest
due |
| 11 |
| hereunder; to dispose of taxes, penalties, and interest so |
| 12 |
| collected in the
manner
hereinafter provided; and to determine |
| 13 |
| all rights to credit memoranda or
refunds
arising
on account of |
| 14 |
| the erroneous payment of tax, penalty, or interest hereunder. |
| 15 |
| In
the
administration of, and compliance with, this Section, |
| 16 |
| the Department and
persons
who
are subject to this Section |
|
|
|
09600SB1623ham002 |
- 2 - |
LRB096 07700 HLH 27716 a |
|
|
| 1 |
| shall have the same rights, remedies, privileges,
immunities,
|
| 2 |
| powers, and duties, be subject to the same conditions, |
| 3 |
| restrictions,
limitations,
penalties, and definitions of |
| 4 |
| terms, and employ the same modes of procedure, as
are
|
| 5 |
| prescribed in Sections 2, 4, 5, 6, 7, 9 (except provisions |
| 6 |
| relating to
transaction returns and
except that the due date |
| 7 |
| for returns shall be the 15th day of each month for
the
|
| 8 |
| preceding
calendar month), 10, 11, 12, 12a, 12b, 13, 14, 15, |
| 9 |
| 18, 19, 20, 21, and 22 of
the
Use Tax
Act, and are not |
| 10 |
| inconsistent with this Section, as fully as if those
provisions
|
| 11 |
| were set
forth herein.
|
| 12 |
| Notwithstanding any other provision of this Chapter, a |
| 13 |
| business enterprise classified under Standard Industrial Code |
| 14 |
| (SIC) 3221 that (i) was located, on or before November 1, 2005, |
| 15 |
| in an enterprise zone certified by the Department of Commerce |
| 16 |
| and Economic Opportunity, (ii) was eligible for an exemption |
| 17 |
| under item (1) of Section 5-50 of this Act for the entire |
| 18 |
| period of November 1, 2005, through October 31, 2008, (iii) was |
| 19 |
| entitled to a refund of at least $75,000 during any 6-month |
| 20 |
| period between November 1, 2005 and October 31, 2008, and (iv) |
| 21 |
| paid the tax due under this Act for the period from November 1, |
| 22 |
| 2005 through October 31, 2008, may request that the public |
| 23 |
| utility file an amended return or returns with the Department |
| 24 |
| reflecting the entire credit due to the business enterprise, |
| 25 |
| and the utility shall file that amended return or returns. The |
| 26 |
| business enterprise must make a written request to the public |