Full Text of SB0267 95th General Assembly
SB0267enr 95TH GENERAL ASSEMBLY
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| AN ACT concerning revenue.
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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 adding | 5 |
| Section 2d as follows: | 6 |
| (35 ILCS 505/2d new) | 7 |
| Sec. 2d. Reporting and payment requirements for persons who | 8 |
| produce biodiesel fuel or biodiesel blends for self-use. | 9 |
| (a) Beginning July 1, 2007, notwithstanding any other | 10 |
| reporting provisions of this Act, if a private biodiesel fuel | 11 |
| producer's total gallonage that is taxable under Sections 2 and | 12 |
| 2a of this Act for biodiesel fuel and biodiesel fuel blends is | 13 |
| less than 5,000 gallons per year, then he or she must file | 14 |
| returns and make payment of the tax imposed by Section 2 and | 15 |
| Section 2a of this Act on an annual basis. The returns and | 16 |
| payment of tax for a given year are due by January 20 of the | 17 |
| following year. | 18 |
| (b) If a private biodiesel fuel producer's total gallonage | 19 |
| that is taxable under Sections 2 and 2a of this Act for | 20 |
| biodiesel fuel and biodiesel fuel blends is 5,000 or more | 21 |
| gallons per year, then he or she must file returns and make | 22 |
| payment of the tax imposed by Section 2 and Section 2a of this | 23 |
| Act on a monthly basis. The returns and payment of tax are due |
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| between the 1st and 20th days of each calendar month for the | 2 |
| preceding calendar month. | 3 |
| (c) Except for persons required to be licensed under | 4 |
| Section 13a.4 of this Act, a person who is subject to the | 5 |
| provisions of this Section is exempt from all bonding and | 6 |
| licensure requirements otherwise imposed under this Act. Each | 7 |
| person who is subject to the provisions of this Section must | 8 |
| keep records as required by Section 12 of this Act. | 9 |
| (d) For the purposes of this Section: | 10 |
| "Biodiesel blend" has the meaning set forth under Section | 11 |
| 3-42 of the Use Tax Act (35 ILCS 105/3-42).
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| "Biodiesel fuel" has the meaning set forth under Section | 13 |
| 3-41 of the Use Tax Act (35 ILCS 105/3-41).
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| "Biomass materials" has the meaning set forth under Section | 15 |
| 3-43 of the Use Tax Act (35 ILCS 105/3-43). | 16 |
| "Private biodiesel fuel producer" means a person whose only | 17 |
| activities with respect to motor fuel are:
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| (1) the conversion of any biomass materials into | 19 |
| biodiesel fuel, which is produced exclusively for personal | 20 |
| use and not for sale; or | 21 |
| (2) the blending of biodiesel fuel resulting in | 22 |
| biodiesel blends, which is produced exclusively for | 23 |
| personal use and not for sale. | 24 |
| Section 10. The Environmental Impact Fee Law is amended by | 25 |
| changing Section 325 as follows:
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| (415 ILCS 125/325)
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| (Section scheduled to be repealed on January 1, 2013)
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| Sec. 325. Incorporation of other Acts. The provisions of | 4 |
| Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, | 5 |
| 6c, 8, 9, 10 and 12 (except
to the extent to which the minimum | 6 |
| notice requirement for hearings conflicts
with that provided | 7 |
| for in Section 16 of the Motor Fuel Tax Law), of the
Retailers' | 8 |
| Occupation Tax Act that are not inconsistent with this Act, and
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| Section 3-7 of the Uniform Penalty and Interest Act shall apply | 10 |
| as far as
practicable, to the subject matter of this Law to the | 11 |
| same extent as if those
provisions were included in this Law.
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| In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17, | 13 |
| and 18 of the Motor
Fuel Tax Law shall apply as far as | 14 |
| practicable, to the subject matter of this
Law to the same | 15 |
| extent as if those provisions were included in this Law.
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| References to "taxes" in these incorporated Sections shall | 17 |
| be construed to
apply to the administration, payment, and | 18 |
| remittance of all fees under this
Law.
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| (Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; | 20 |
| 90-491, eff.
1-1-98 .)
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| Section 99. Effective date. This Act takes effect upon | 22 |
| becoming law.
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