Full Text of HB0242 94th General Assembly
HB0242eng 94TH GENERAL ASSEMBLY
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| AN ACT concerning taxes.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Motor Fuel Tax Law is amended by changing | 5 |
| Section 8 as follows:
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| (35 ILCS 505/8) (from Ch. 120, par. 424)
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| Sec. 8. Except as provided in Section 8a, subdivision
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| (h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and | 9 |
| 16 of Section 15, all money received by the Department under
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| this Act, including payments made to the Department by
member | 11 |
| jurisdictions participating in the International Fuel Tax | 12 |
| Agreement,
shall be deposited in a special fund in the State | 13 |
| treasury, to be known as the
"Motor Fuel Tax Fund", and shall | 14 |
| be used as follows:
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| (a) 2 1/2 cents per gallon of the tax collected on special | 16 |
| fuel under
paragraph (b) of Section 2 and Section 13a of this | 17 |
| Act shall be transferred
to the State Construction Account Fund | 18 |
| in the State Treasury;
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| (b) $420,000 shall be transferred each month to the State | 20 |
| Boating Act
Fund to be used by the Department of Natural | 21 |
| Resources for the purposes
specified in Article X of the Boat | 22 |
| Registration and Safety Act;
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| (c) $2,250,000 shall be transferred each month to the Grade | 24 |
| Crossing
Protection Fund to be used as follows: not less than | 25 |
| $6,000,000 each fiscal
year shall be used for the construction | 26 |
| or reconstruction of rail highway grade
separation structures; | 27 |
| $2,250,000 in fiscal year 2004 and each fiscal
year
thereafter | 28 |
| shall be transferred to the Transportation
Regulatory Fund and | 29 |
| shall be accounted for as part of the rail carrier
portion of | 30 |
| such funds and shall be used to pay the cost of administration
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| of the Illinois Commerce Commission's railroad safety program | 32 |
| in connection
with its duties under subsection (3) of Section |
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | 2 |
| used by the Department of Transportation
upon order of the | 3 |
| Illinois Commerce Commission, to pay that part of the
cost | 4 |
| apportioned by such Commission to the State to cover the | 5 |
| interest
of the public in the use of highways, roads, streets, | 6 |
| or
pedestrian walkways in the
county highway system, township | 7 |
| and district road system, or municipal
street system as defined | 8 |
| in the Illinois Highway Code, as the same may
from time to time | 9 |
| be amended, for separation of grades, for installation,
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| construction or reconstruction of crossing protection or | 11 |
| reconstruction,
alteration, relocation including construction | 12 |
| or improvement of any
existing highway necessary for access to | 13 |
| property or improvement of any
grade crossing including the | 14 |
| necessary highway approaches thereto of any
railroad across the | 15 |
| highway or public road, or for the installation,
construction, | 16 |
| reconstruction, or maintenance of a pedestrian walkway over or
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| under a railroad right-of-way, as provided for in and in
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| accordance with Section 18c-7401 of the Illinois Vehicle Code.
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| The Commission shall not order more than $2,000,000 per year in | 20 |
| Grade
Crossing Protection Fund moneys for pedestrian walkways.
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| In entering orders for projects for which payments from the | 22 |
| Grade Crossing
Protection Fund will be made, the Commission | 23 |
| shall account for expenditures
authorized by the orders on a | 24 |
| cash rather than an accrual basis. For purposes
of this | 25 |
| requirement an "accrual basis" assumes that the total cost of | 26 |
| the
project is expended in the fiscal year in which the order | 27 |
| is entered, while a
"cash basis" allocates the cost of the | 28 |
| project among fiscal years as
expenditures are actually made. | 29 |
| To meet the requirements of this subsection,
the Illinois | 30 |
| Commerce Commission shall develop annual and 5-year project | 31 |
| plans
of rail crossing capital improvements that will be paid | 32 |
| for with moneys from
the Grade Crossing Protection Fund. The | 33 |
| annual project plan shall identify
projects for the succeeding | 34 |
| fiscal year and the 5-year project plan shall
identify projects | 35 |
| for the 5 directly succeeding fiscal years. The Commission
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| shall submit the annual and 5-year project plans for this Fund |
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| to the Governor,
the President of the Senate, the Senate | 2 |
| Minority Leader, the Speaker of the
House of Representatives, | 3 |
| and the Minority Leader of the House of
Representatives on
the | 4 |
| first Wednesday in April of each year;
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| (d) of the amount remaining after allocations provided for | 6 |
| in
subsections (a), (b) and (c), a sufficient amount shall be | 7 |
| reserved to
pay all of the following:
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| (1) the costs of the Department of Revenue in | 9 |
| administering this
Act;
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| (2) the costs of the Department of Transportation in | 11 |
| performing its
duties imposed by the Illinois Highway Code | 12 |
| for supervising the use of motor
fuel tax funds apportioned | 13 |
| to municipalities, counties and road districts;
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| (3) refunds provided for in Section 13 of this Act and | 15 |
| under the terms
of the International Fuel Tax Agreement | 16 |
| referenced in Section 14a;
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| (4) from October 1, 1985 until June 30, 1994, the | 18 |
| administration of the
Vehicle Emissions Inspection Law, | 19 |
| which amount shall be certified monthly by
the | 20 |
| Environmental Protection Agency to the State Comptroller | 21 |
| and shall promptly
be transferred by the State Comptroller | 22 |
| and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | 23 |
| Inspection Fund, and for the period July 1, 1994 through
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| June 30, 2000, one-twelfth of $25,000,000 each month, for | 25 |
| the period July 1, 2000 through June 30, 2003,
one-twelfth | 26 |
| of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | 27 |
| and $15,000,000 on January 1, 2004, and $15,000,000
on
each
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| July
1 and October 1, or as soon thereafter as may be | 29 |
| practical, during the period July 1, 2004 through June 30, | 30 |
| 2006,
for the administration of the Vehicle Emissions | 31 |
| Inspection Law of
1995, to be transferred by the State | 32 |
| Comptroller and Treasurer from the Motor
Fuel Tax Fund into | 33 |
| the Vehicle Inspection Fund;
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| (5) amounts ordered paid by the Court of Claims; and
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| (6) payment of motor fuel use taxes due to member | 36 |
| jurisdictions under
the terms of the International Fuel Tax |
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| Agreement. The Department shall
certify these amounts to | 2 |
| the Comptroller by the 15th day of each month; the
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| Comptroller shall cause orders to be drawn for such | 4 |
| amounts, and the Treasurer
shall administer those amounts | 5 |
| on or before the last day of each month;
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| (e) after allocations for the purposes set forth in | 7 |
| subsections
(a), (b), (c) and (d), the remaining amount shall | 8 |
| be apportioned as follows:
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| (1) Until January 1, 2000, 58.4%, and beginning January | 10 |
| 1, 2000, 45.6%
shall be deposited as follows:
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| (A) 37% into the State Construction Account Fund, | 12 |
| and
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| (B) 63% into the Road Fund, $1,250,000 of which | 14 |
| shall be reserved each
month for the Department of | 15 |
| Transportation to be used in accordance with
the | 16 |
| provisions of Sections 6-901 through 6-906 of the | 17 |
| Illinois Highway Code;
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| (2) Until January 1, 2000, 41.6%, and beginning January | 19 |
| 1, 2000, 54.4%
shall be transferred to the Department of | 20 |
| Transportation to be
distributed as follows:
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| (A) 49.10% to the municipalities of the State,
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| (B) 16.74% to the counties of the State having | 23 |
| 1,000,000 or more inhabitants,
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| (C) 18.27% to the counties of the State having less | 25 |
| than 1,000,000 inhabitants,
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| (D) 15.89% to the road districts of the State.
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| As soon as may be after the first day of each month the | 28 |
| Department of
Transportation shall allot to each municipality | 29 |
| its share of the amount
apportioned to the several | 30 |
| municipalities which shall be in proportion
to the population | 31 |
| of such municipalities as determined by the last
preceding | 32 |
| municipal census if conducted by the Federal Government or
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| Federal census. If territory is annexed to any municipality | 34 |
| subsequent
to the time of the last preceding census the | 35 |
| corporate authorities of
such municipality may cause a census | 36 |
| to be taken of such annexed
territory and the population so |
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| ascertained for such territory shall be
added to the population | 2 |
| of the municipality as determined by the last
preceding census | 3 |
| for the purpose of determining the allotment for that
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| municipality. If the population of any municipality was not | 5 |
| determined
by the last Federal census preceding any | 6 |
| apportionment, the
apportionment to such municipality shall be | 7 |
| in accordance with any
census taken by such municipality. Any | 8 |
| municipal census used in
accordance with this Section shall be | 9 |
| certified to the Department of
Transportation by the clerk of | 10 |
| such municipality, and the accuracy
thereof shall be subject to | 11 |
| approval of the Department which may make
such corrections as | 12 |
| it ascertains to be necessary.
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| As soon as may be after the first day of each month the | 14 |
| Department of
Transportation shall allot to each county its | 15 |
| share of the amount
apportioned to the several counties of the | 16 |
| State as herein provided.
Each allotment to the several | 17 |
| counties having less than 1,000,000
inhabitants shall be in | 18 |
| proportion to the amount of motor vehicle
license fees received | 19 |
| from the residents of such counties, respectively,
during the | 20 |
| preceding calendar year. The Secretary of State shall, on or
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| before April 15 of each year, transmit to the Department of
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| Transportation a full and complete report showing the amount of | 23 |
| motor
vehicle license fees received from the residents of each | 24 |
| county,
respectively, during the preceding calendar year. The | 25 |
| Department of
Transportation shall, each month, use for | 26 |
| allotment purposes the last
such report received from the | 27 |
| Secretary of State.
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| As soon as may be after the first day of each month, the | 29 |
| Department
of Transportation shall allot to the several | 30 |
| counties their share of the
amount apportioned for the use of | 31 |
| road districts. The allotment shall
be apportioned among the | 32 |
| several counties in the State in the proportion
which the total | 33 |
| mileage of township or district roads in the respective
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| counties bears to the total mileage of all township and | 35 |
| district roads
in the State. Funds allotted to the respective | 36 |
| counties for the use of
road districts therein shall be |
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| allocated to the several road districts
in the county in the | 2 |
| proportion which the total mileage of such township
or district | 3 |
| roads in the respective road districts bears to the total
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| mileage of all such township or district roads in the county. | 5 |
| After
July 1 prior to 2006 of any year, no allocation shall be | 6 |
| made for any road district
unless it levied a tax for road and | 7 |
| bridge purposes in an amount which
will require the extension | 8 |
| of such tax against the taxable property in
any such road | 9 |
| district at a rate of not less than either .08% of the value
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| thereof, based upon the assessment for the year immediately | 11 |
| prior to the year
in which such tax was levied and as equalized | 12 |
| by the Department of Revenue
or, in DuPage County, an amount | 13 |
| equal to or greater than $12,000 per mile of
road under the | 14 |
| jurisdiction of the road district, whichever is less. Beginning | 15 |
| July 1, 2006 and each July 1 thereafter, an allocation shall be | 16 |
| made for any road district
if it levied a tax for road and | 17 |
| bridge purposes. If the amount of the tax levy, however, | 18 |
| requires the extension of the tax against the taxable property | 19 |
| in
the road district at a rate that is less than 0.08% of the | 20 |
| value
thereof, based upon the assessment for the year | 21 |
| immediately prior to the year
in which the tax was levied and | 22 |
| as equalized by the Department of Revenue, then the amount of | 23 |
| the allocation for the road district shall be a percentage of | 24 |
| the maximum allocation equal to the percentage obtained by | 25 |
| dividing the rate extended by the district by 0.08%. In DuPage | 26 |
| County, however, no allocation shall be made for any road | 27 |
| district
unless it levied a tax for road and bridge purposes in | 28 |
| an amount that
will require the extension of that tax against | 29 |
| the taxable property in
any such road district (i) at a rate of | 30 |
| not less than either 0.08% of the value
thereof, based upon the | 31 |
| assessment for the year immediately prior to the year
in which | 32 |
| such tax was levied and as equalized by the Department of | 33 |
| Revenue,
or (ii) an amount equal to or greater than $12,000 per | 34 |
| mile of
road under the jurisdiction of the road district, | 35 |
| whichever is less. | 36 |
| Prior to 2006, if
If any
road district has levied a special |
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| tax for road purposes
pursuant to Sections 6-601, 6-602 and | 2 |
| 6-603 of the Illinois Highway Code, and
such tax was levied in | 3 |
| an amount which would require extension at a
rate of not less | 4 |
| than .08% of the value of the taxable property thereof,
as | 5 |
| equalized or assessed by the Department of Revenue,
or, in | 6 |
| DuPage County, an amount equal to or greater than $12,000 per | 7 |
| mile of
road under the jurisdiction of the road district, | 8 |
| whichever is less,
such levy shall, however, be deemed a proper | 9 |
| compliance with this
Section and shall qualify such road | 10 |
| district for an allotment under this
Section. Beginning in 2006 | 11 |
| and thereafter, if any
road district has levied a special tax | 12 |
| for road purposes
under Sections 6-601, 6-602, and 6-603 of the | 13 |
| Illinois Highway Code, and
the tax was levied in an amount that | 14 |
| would require extension at a
rate of not less than 0.08% of the | 15 |
| value of the taxable property thereof,
as equalized or assessed | 16 |
| by the Department of Revenue or, in DuPage County, an amount | 17 |
| equal to or greater than $12,000 per mile of road under the | 18 |
| jurisdiction of the road district, whichever is less, that levy | 19 |
| shall be deemed a proper compliance with this
Section and shall | 20 |
| qualify such road district for a full, rather than | 21 |
| proportionate, allotment under this
Section. Except in DuPage | 22 |
| County, if the levy for the special tax is less than 0.08% of | 23 |
| the value of the taxable property and if the levy for the | 24 |
| special tax is more than any other levy for road and bridge | 25 |
| purposes, then the levy for the special tax qualifies the road | 26 |
| district for a proportionate, rather than full, allotment under | 27 |
| this Section. If the levy for the special tax is equal to or | 28 |
| less than any other levy for road and bridge purposes, then any | 29 |
| allotment under this Section shall be determined by the other | 30 |
| levy for road and bridge purposes. | 31 |
| Prior to 2006, if
If a township has transferred to the road | 32 |
| and bridge fund
money which, when added to the amount of any | 33 |
| tax levy of the road
district would be the equivalent of a tax | 34 |
| levy requiring extension at a
rate of at least .08%, or, in | 35 |
| DuPage County, an amount equal to or greater
than $12,000 per | 36 |
| mile of road under the jurisdiction of the road district,
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| whichever is less, such transfer, together with any such tax | 2 |
| levy,
shall be deemed a proper compliance with this Section and | 3 |
| shall qualify
the road district for an allotment under this | 4 |
| Section. Beginning in 2006 and thereafter, if a township has | 5 |
| transferred to the road and bridge fund
money which, when added | 6 |
| to the amount of any tax levy of the road
district would be the | 7 |
| equivalent of a tax levy requiring extension at a
rate of at | 8 |
| least 0.08% or, in DuPage County, an amount equal to or greater | 9 |
| than $12,000 per mile of road under the jurisdiction of the | 10 |
| road district, whichever is less,
then the transfer, together | 11 |
| with any such tax levy,
shall be deemed a proper compliance | 12 |
| with this Section and shall qualify
the road district for a | 13 |
| full, rather than proportionate, allotment under this Section.
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| In counties in which a property tax extension limitation is | 15 |
| imposed
under the Property Tax Extension Limitation Law, road | 16 |
| districts may retain
their entitlement to a motor fuel tax | 17 |
| allotment or, beginning in 2006, their entitlement to a full | 18 |
| allotment if, at the time the property
tax
extension limitation | 19 |
| was imposed, the road district was levying a road and
bridge | 20 |
| tax at a rate sufficient to entitle it to a motor fuel tax | 21 |
| allotment
and continues to levy the maximum allowable amount | 22 |
| after the imposition of the
property tax extension limitation. | 23 |
| Any road district may in all circumstances
retain its | 24 |
| entitlement to a motor fuel tax allotment or, beginning in | 25 |
| 2006, its entitlement to a full allotment if it levied a road | 26 |
| and
bridge tax in an amount that will require the extension of | 27 |
| the tax against the
taxable property in the road district at a | 28 |
| rate of not less than 0.08% of the
assessed value of the | 29 |
| property, based upon the assessment for the year
immediately | 30 |
| preceding the year in which the tax was levied and as equalized | 31 |
| by
the Department of Revenue or, in DuPage County, an amount | 32 |
| equal to or greater
than $12,000 per mile of road under the | 33 |
| jurisdiction of the road district,
whichever is less.
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| As used in this Section the term "road district" means any | 35 |
| road
district, including a county unit road district, provided | 36 |
| for by the
Illinois Highway Code; and the term "township or |
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HB0242 Engrossed |
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LRB094 04196 RSP 34220 b |
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| district road"
means any road in the township and district road | 2 |
| system as defined in the
Illinois Highway Code. For the | 3 |
| purposes of this Section, "road
district" also includes park | 4 |
| districts, forest preserve districts and
conservation | 5 |
| districts organized under Illinois law and "township or
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| district road" also includes such roads as are maintained by | 7 |
| park
districts, forest preserve districts and conservation | 8 |
| districts. The
Department of Transportation shall determine | 9 |
| the mileage of all township
and district roads for the purposes | 10 |
| of making allotments and allocations of
motor fuel tax funds | 11 |
| for use in road districts.
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| Payment of motor fuel tax moneys to municipalities and | 13 |
| counties shall
be made as soon as possible after the allotment | 14 |
| is made. The treasurer
of the municipality or county may invest | 15 |
| these funds until their use is
required and the interest earned | 16 |
| by these investments shall be limited
to the same uses as the | 17 |
| principal funds.
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| (Source: P.A. 92-16, eff. 6-28-01; 92-30, eff. 7-1-01; 93-32, | 19 |
| eff. 6-20-03; 93-839, eff. 7-30-04.)
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| Section 99. Effective date. This Act takes effect January | 21 |
| 1, 2006. |
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