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91_SB1082
LRB9105921PTdv
1 AN ACT concerning motor fuel.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Motor Fuel Tax Law is amended by changing
5 Sections 1.2, 1.5, 1.13A, 1.14, 2, 2b, 3, 3a, 3c, 4c, 5, 5a,
6 6, 6a, 8, 11.5, 12, 12a, 13, 13a.6, 13a.7, 15 and 16 and
7 adding Sections 1.13B, 1.23, 1.24, 1.25, 1.26, 4d, 4e, and 4f
8 as follows:
9 (35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
10 Sec. 1.2. Distributor. "Distributor" means a person who
11 either produces, refines, blends, compounds or manufactures
12 motor fuel in this State, or transports motor fuel into this
13 State or engages in the distribution of motor fuel primarily
14 by tank car or tank truck, or both, and who operates an
15 Illinois bulk plant where he or she has active bulk storage
16 capacity of not less than 30,000 gallons for gasoline as
17 defined in item (A) of Section 5 of this Law receives motor
18 fuel transported to him from without the State.
19 "Distributor" does not, however, include a person who
20 receives or transports into this State and sells or uses
21 motor fuel under such circumstances as preclude the
22 collection of the tax herein imposed, by reason of the
23 provisions of the constitution and statutes of the United
24 States. However, a person operating a motor vehicle into the
25 State, may transport motor fuel in the ordinary fuel tank
26 attached to the motor vehicle, not more than twenty gallons
27 of motor fuel, for the operation of the motor vehicle,
28 without being considered a distributor.
29 (Source: P.A. 89-399, eff. 8-20-95.)
30 (35 ILCS 505/1.5) (from Ch. 120, par. 417.5)
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1 Sec. 1.5. "Blending" means the mixing together by any
2 process whatsoever, of any one or more products with other
3 products, and regardless of the original character of the
4 products so blended, provided the resultant product so
5 obtained is suitable or practicable for use as a motor fuel,
6 except such blending as may occur in the process known as
7 refining by the original refiner of crude petroleum, and
8 except, also, the blending of products known as lubricating
9 oil in the production of lubricating oils and greases and
10 except, also, the dyeing of special fuel as required by
11 Section 4d of this Law.
12 (Source: Laws 1961, p. 3653.)
13 (35 ILCS 505/1.13A) (from Ch. 120, par. 417.13A)
14 Sec. 1.13A. "1-K Kerosene" means a special low-sulfur
15 grade kerosene suitable for use in non-flue connected
16 kerosene burner appliances, and in wick-fed illuminate lamps
17 which has a maximum limit of .04% sulfur mass, and a freezing
18 point of -22 Fahrenheit, and has a minimum saybolt color of
19 +16. For purposes of this Law, 1-K Kerosene includes 1-K
20 Kerosene that has been dyed in accordance with Section 4d of
21 this Law.
22 (Source: P.A. 87-149.)
23 (35 ILCS 505/1.13B new)
24 Sec. 1.13B. "Dyed diesel fuel" means special fuel, as
25 defined in Section 1.13 of this Law, dyed in accordance with
26 Section 4d of this Law.
27 (35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
28 Sec. 1.14. Supplier. "Supplier" means any person other
29 than a licensed distributor who transports special fuel into
30 this State or engages in the distribution of special fuel
31 primarily by tank car or tank truck, or both, and who
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1 operates an Illinois bulk plant where he has active bulk
2 storage capacity of not less than 30,000 gallons for special
3 fuel as defined in Section 1.13 of this Law receives special
4 fuel transported to him from outside the State.
5 "Supplier" does not, however, include a person who
6 receives or transports into this State and sells or uses
7 special fuel under such circumstances as preclude the
8 collection of the tax herein imposed, by reason of the
9 provisions of the Constitution and laws of the United States.
10 However, a person operating a motor vehicle into the State,
11 may transport special fuel in the ordinary fuel tank attached
12 to the motor vehicle for the operation of the motor vehicle
13 without being considered a supplier.
14 (Source: P.A. 89-399, eff. 8-20-95.)
15 (35 ILCS 505/1.23 new)
16 Sec. 1.23. "Terminal rack" means a mechanism for
17 dispensing motor fuel or fuel from a refinery, terminal, or
18 bulk plant into a transport truck, railroad tank car, or
19 other means of transportation.
20 (35 ILCS 505/1.24 new)
21 Sec. 1.24. "Premises" means any location where original
22 records are kept; where tank cars, ships, barges, tank
23 trucks, tank wagons, or other types of transportation
24 equipment are used to distribute fuel or motor fuel; or where
25 containers, storage tanks, or other facilities are used to
26 store or distribute fuel or motor fuel.
27 (35 ILCS 505/1.25 new)
28 Sec. 1.25. "Kerosene-type jet fuel" means any jet fuel as
29 described in ASTM specification D 1655 and military
30 specifications MIL-T-5624R and MIL-T-83133D (Grades JP-5 and
31 JP-8).
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1 (35 ILCS 505/1.26 new)
2 Sec. 1.26. "Designated inspection site" means any State
3 highway inspection station, weigh station, agricultural
4 inspection station, mobile station, or other location
5 designated by the Department to be used as a fuel inspection
6 site. A designated inspection site will be identified as a
7 fuel inspection site.
8 (35 ILCS 505/2) (from Ch. 120, par. 418)
9 Sec. 2. A tax is imposed on the privilege of operating
10 motor vehicles upon the public highways and recreational-type
11 watercraft upon the waters of this State.
12 (a) Prior to August 1, 1989, the tax is imposed at the
13 rate of 13 cents per gallon on all motor fuel used in motor
14 vehicles operating on the public highways and recreational
15 type watercraft operating upon the waters of this State.
16 Beginning on August 1, 1989 and until January 1, 1990, the
17 rate of the tax imposed in this paragraph shall be 16 cents
18 per gallon. Beginning January 1, 1990, the rate of tax
19 imposed in this paragraph shall be 19 cents per gallon.
20 (b) The tax on the privilege of operating motor vehicles
21 which use diesel fuel shall be the rate according to
22 paragraph (a) plus an additional 2 1/2 cents per gallon.
23 "Diesel fuel" is defined as any petroleum product intended
24 for use or offered for sale as a fuel for engines in which
25 the fuel is injected into the combustion chamber and ignited
26 by pressure without electric spark.
27 (c) A tax is imposed upon the privilege of engaging in
28 the business of selling motor fuel as a retailer or reseller
29 on all motor fuel used in motor vehicles operating on the
30 public highways and recreational type watercraft operating
31 upon the waters of this State: (1) at the rate of 3 cents per
32 gallon on motor fuel owned or possessed by such retailer or
33 reseller at 12:01 a.m. on August 1, 1989; and (2) at the rate
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1 of 3 cents per gallon on motor fuel owned or possessed by
2 such retailer or reseller at 12:01 A.M. on January 1, 1990.
3 Retailers and resellers who are subject to this
4 additional tax shall be required to inventory such motor fuel
5 and pay this additional tax in a manner prescribed by the
6 Department of Revenue.
7 The tax imposed in this paragraph (c) shall be in
8 addition to all other taxes imposed by the State of Illinois
9 or any unit of local government in this State.
10 (d) Except as provided in Section 2a, the collection of
11 a tax based on gallonage of gasoline used for the propulsion
12 of any aircraft is prohibited on and after October 1, 1979.
13 (e) The collection of a tax, based on gallonage of all
14 products commonly or commercially known or sold as 1-K
15 kerosene, regardless of its classification or uses, is
16 prohibited (i) on and after July 1, 1992 until December 31,
17 1999, except when the 1-K kerosene is either: (1) delivered
18 into bulk storage facilities of a bulk user, or (2) delivered
19 directly into the fuel supply tanks of motor vehicles and
20 (ii) on and after January 1, 2000. Beginning on January 1,
21 2000, the collection of a tax, based on gallonage of all
22 products commonly or commercially known or sold as 1-K
23 kerosene, regardless of its classification or uses, is
24 prohibited except when the 1-K kerosene is delivered directly
25 into the fuel supply tanks of motor vehicles.
26 Any sales, except as provided in paragraph (e), items in
27 (1) or (2) of this Section, of 1-K kerosene that are
28 delivered into a storage tank that is located at a facility
29 that has withdrawal facilities which are readily accessible
30 to, and are capable of dispensing 1-K kerosene into the fuel
31 supply tanks of motor vehicles must not be dyed in accordance
32 with Section 4d of this Law supported by documentation
33 affirming that the 1-K kerosene will not be sold for use in
34 highway vehicles. Any person, who after submitting
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1 documentation, sells or uses 1-K kerosene for use in motor
2 vehicles shall be liable for any tax due on the sales of 1-K
3 kerosene.
4 (Source: P.A. 86-16; 86-125; 86-1028; 87-149.)
5 (35 ILCS 505/2b) (from Ch. 120, par. 418b)
6 Sec. 2b. In addition to the tax collection and reporting
7 responsibilities imposed elsewhere in this Act, a person who
8 is required to pay the tax imposed by Section 2a of this Act
9 shall pay the tax to the Department by return showing all
10 fuel purchased, acquired or received and sold, distributed or
11 used during the preceding calendar month including losses of
12 fuel as the result of evaporation or shrinkage due to
13 temperature variations. Losses of fuel as the result of
14 evaporation or shrinkage due to temperature variations may
15 not exceed one percent of the total gallons in storage at
16 the beginning of the month, plus the receipts of gallonage
17 during the month, minus the gallonage remaining in storage at
18 the end of the month. Any loss reported that is in excess of
19 this amount shall be subject to the tax imposed by Section 2a
20 of this Law and the fee imposed by Section 310 of the
21 Environmental Impact Fee Law.
22 The return shall be prescribed by the Department and
23 shall be filed between the 1st and 20th days of each calendar
24 month. The Department may, in its discretion, combine the
25 returns filed under this Section, Section 5, and Section 5a
26 of this Act. The return must be accompanied by appropriate
27 computer-generated magnetic media supporting schedule data in
28 the format required by the Department, unless, as provided by
29 rule, the Department grants an exception upon petition of a
30 taxpayer. If the return is filed timely, the seller shall
31 take a discount of 2% which is allowed to reimburse the
32 seller for the expenses incurred in keeping records,
33 preparing and filing returns, collecting and remitting the
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1 tax and supplying data to the Department on request. The 2%
2 discount, however, shall be applicable only to the amount of
3 payment which accompanies a return that is filed timely in
4 accordance with this Section.
5 (Source: P.A. 88-194.)
6 (35 ILCS 505/3) (from Ch. 120, par. 419)
7 Sec. 3. No person shall act as a distributor of motor
8 fuel within this State without first securing a license to
9 act as a distributor of motor fuel from the Department.
10 Application for such license shall be made to the Department
11 upon blanks furnished by it. The application shall be signed
12 and verified, and shall contain such information as the
13 Department deems necessary. A blender shall, in addition to
14 securing a distributor's license, make application to the
15 Department for a blender's permit, setting forth in the
16 application such information as the Department deems
17 necessary. The applicant for a distributor's license shall
18 also file with the Department a bond on a form to be approved
19 by and with a surety or sureties satisfactory to the
20 Department conditioned upon such applicant paying to the
21 State of Illinois all monies becoming due by reason of the
22 sale or use of motor fuel by the applicant, together with all
23 penalties and interest thereon. The Department shall fix the
24 penalty of such bond in each case taking into consideration
25 the amount of motor fuel expected to be sold, distributed and
26 used by such applicant and the penalty fixed by the
27 Department shall be such, as in its opinion, will protect the
28 State of Illinois against failure to pay the amount
29 hereinafter provided on motor fuel sold, distributed and
30 used, but the amount of the penalty fixed by the Department
31 shall not exceed twice 2.1 times the monthly amount that
32 would be collectable as a tax in the event of a sale on all
33 the motor fuel sold, distributed, and used by the distributor
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1 inclusive of tax-free sales, use, or distribution of tax
2 liability of a monthly return; however, in no event shall the
3 amount of such penalty exceed $100,000. Upon receipt of the
4 application and bond in proper form, the Department shall
5 issue to the applicant a license to act as a distributor. No
6 person who is in default to the State for monies due under
7 this Act for the sale, distribution or use of motor fuel
8 shall receive a license either directly or indirectly to act
9 as a distributor.
10 A license shall not be granted to any person whose
11 principal place of business is in a state other than
12 Illinois, unless such person is licensed for motor fuel
13 distribution in the state in which the principal place of
14 business is located and that such person is not in default to
15 that State for any monies due for the sale, distribution, or
16 use of motor fuel.
17 Notwithstanding his activities are not those of a
18 distributor as defined in Section 1.2 of this Act:
19 A. A person who as of July 1, 1957 holds a
20 distributor's license may continue in that capacity so
21 long as he continues to comply with obligations of a
22 distributor.
23 B. A person who in this State is engaged in the
24 distribution of motor fuel primarily by tank car or tank
25 truck, or both, and who operates an Illinois bulk plant
26 where he has active bulk storage capacity of not less
27 than 30,000 gallons for gasoline as defined in example
28 (A) in the second paragraph of Section 5 of this Act,
29 may, by application to the Department and compliance with
30 the requirements of this Section, obtain a distributor's
31 license, and when so licensed shall be subject to all the
32 obligations and have all the rights and privileges of a
33 distributor under this Act.
34 (Source: P.A. 90-491, eff. 1-1-98.)
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1 (35 ILCS 505/3a) (from Ch. 120, par. 419a)
2 Sec. 3a. No person, other than a licensed distributor,
3 shall act as a supplier of special fuel within this State
4 without first securing a license to act as a supplier of
5 special fuel from the Department.
6 Application for such license shall be made to the
7 Department upon blanks furnished by it. The application shall
8 be signed and verified and shall contain such information as
9 the Department deems necessary.
10 The applicant for a supplier's license shall also file,
11 with the Department, a bond on a form to be approved by and
12 with a surety or sureties satisfactory to the Department,
13 conditioned upon such applicant paying to the State of
14 Illinois all moneys becoming due by reason of the sale or use
15 of special fuel by the applicant, together with all penalties
16 and interest thereon. The Department shall fix the penalty of
17 such bond in each case, taking into consideration the amount
18 of special fuel expected to be sold, distributed and used by
19 such applicant, and the penalty fixed by the Department shall
20 be such, as in its opinion, will protect the State of
21 Illinois against failure to pay the amount hereinafter
22 provided on special fuel sold, distributed and used, but the
23 amount of the penalty fixed by the Department shall not
24 exceed twice the monthly amount of tax liability that would
25 be collectable as a tax in the event of a taxable sale on all
26 the special fuel sold, distributed, and used by the supplier
27 inclusive of tax free sales, use, or distribution of a
28 monthly return; however, in no event shall the amount exceed
29 $100,000.
30 Upon receipt of the application and bond in proper form,
31 the Department shall issue to the applicant a license to act
32 as a supplier. No person who is in default to the State for
33 moneys due under this Act for the sale, distribution or use
34 of motor fuel shall receive a license either directly or
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1 indirectly to act as a supplier.
2 A license shall not be granted to any person whose
3 principal place of business is in a state other than
4 Illinois, unless such person is licensed for motor fuel
5 distribution in the State in which the principal place of
6 business is located and that other State requires such
7 license and that such person is not in default to that State
8 for any monies due for the sale, distribution, or use of
9 motor fuel.
10 (Source: P.A. 90-491, eff. 1-1-98.)
11 (35 ILCS 505/3c) (from Ch. 120, par. 419b.1)
12 Sec. 3c. No person shall act as a receiver of fuel
13 within this State without first securing a license from the
14 Department to act as a receiver of fuel.
15 Application for such license shall be made to the
16 Department upon blanks furnished by it. The application
17 shall be signed and verified, and shall contain such
18 information as the Department deems necessary. The applicant
19 for a receiver's license shall also file with the Department
20 a bond on a form to be approved by and with a surety or
21 sureties satisfactory to the Department conditioned upon such
22 applicant paying to the State of Illinois all monies becoming
23 due by reason of the receipt of fuel by the applicant,
24 together with all penalties and interest thereon. The
25 Department shall fix the penalty of such bond in each case
26 taking into consideration the amount of fuel expected to be
27 sold, distributed and used by such applicant and the penalty
28 fixed by the Department shall be such, as in its opinion,
29 will protect the State of Illinois against failure to pay the
30 tax imposed by Section 2a on fuel received in this State, but
31 the amount of the penalty fixed by the Department shall not
32 exceed twice the monthly amount that would be due in the
33 event of a sale or use on all the fuel sold or used by the
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1 receiver inclusive of tax-free sales or use of tax liability
2 of a monthly return; however, in no event shall the amount
3 exceed $100,000.
4 Upon receipt of the application and bond in proper form,
5 the Department shall issue to the applicant a license to act
6 as a receiver. No person who is in default to the State for
7 monies due under this Act for the receipt, sale, distribution
8 or use of fuel or motor fuel shall receive a license either
9 directly or indirectly to act as a receiver.
10 (Source: P.A. 90-491, eff. 1-1-98.)
11 (35 ILCS 505/4c) (from Ch. 120, par. 419c)
12 Sec. 4c. Notwithstanding any other provision to the
13 contrary, any person who is required to file a bond pursuant
14 to any provision of this Act and who has continuously
15 complied with all provisions of this Act for 48 24 or more
16 consecutive months, shall no longer be required to comply
17 with the bonding provisions of this Act so long as such
18 person continues his compliance with the provisions of this
19 Act. This provision does not apply to motor carriers subject
20 to the provisions of Sections 13a through 13a.5 of this Act.
21 (Source: P.A. 88-480.)
22 (35 ILCS 505/4d new)
23 Sec. 4d. All special fuel sold or used for non-highway
24 purposes must contain only the dye Solvent Red 164 at a
25 concentration spectrally equivalent to at least 3.9 pounds of
26 the solid dye standard Solvent Red 26 per thousand barrels of
27 special fuel except kerosene-type jet fuel sold for the
28 propulsion of any aircraft. The dye must be added prior to
29 removal from a terminal rack. The Department may also require
30 all special fuel sold for non-highway use to have a marker
31 added.
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1 (35 ILCS 505/4e new)
2 Sec. 4e. A legible and conspicuous notice stating "Dyed
3 Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use"
4 must appear on all shipping papers, bills of lading, and
5 invoices accompanying any sale of dyed diesel fuel.
6 (35 ILCS 505/4f)
7 Sec. 4f. A legible and conspicuous notice stating "Dyed
8 Diesel Fuel, Non-taxable Use Only" must appear on all
9 containers, storage tanks, or facilities used to store or
10 distribute dyed diesel fuel.
11 (35 ILCS 505/5) (from Ch. 120, par. 421)
12 Sec. 5. Except as hereinafter provided, a person holding
13 a valid unrevoked license to act as a distributor of motor
14 fuel shall, between the 1st and 20th days of each calendar
15 month, make return to the Department, showing an itemized
16 statement of the number of invoiced gallons of motor fuel of
17 the types specified in this Section which were purchased,
18 acquired or received during the preceding calendar month; the
19 amount of such motor fuel produced, refined, compounded,
20 manufactured, blended, sold, distributed, and used by the
21 licensed distributor during the preceding calendar month; the
22 amount of such motor fuel lost or destroyed during the
23 preceding calendar month; and the amount of such motor fuel
24 on hand at the close of business for such month. If a
25 distributor's only activities with respect to motor fuel are
26 either: (1) production of alcohol in quantities of less than
27 10,000 proof gallons per year or (2) blending alcohol in
28 quantities of less than 10,000 proof gallons per year which
29 such distributor has produced, he shall file returns on an
30 annual basis with the return for a given year being due by
31 January 20 of the following year. Distributors whose total
32 production of alcohol (whether blended or not) exceeds 10,000
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1 proof gallons per year, based on production during the
2 preceding (calendar) year or as reasonably projected by the
3 Department if one calendar year's record of production cannot
4 be established, shall file returns between the 1st and 20th
5 days of each calendar month as hereinabove provided.
6 The types of motor fuel referred to in the preceding
7 paragraph are: (A) All products commonly or commercially
8 known or sold as gasoline (including casing-head and
9 absorption or natural gasoline), gasohol, motor benzol or
10 motor benzene regardless of their classification or uses; and
11 (B) all combustible gases which exist in a gaseous state at
12 60 degrees Fahrenheit and at 14.7 pounds per square inch
13 absolute including, but not limited to, liquefied petroleum
14 gases used for highway purposes; and (C) special fuel. Only
15 those quantities of combustible gases (example (B) above)
16 which are used or sold by the distributor to be used to
17 propel motor vehicles on the public highways, or which are
18 delivered into the bulk storage facilities of a bulk user, or
19 which are delivered into a storage tank that is located at a
20 facility that has withdrawal facilities which are readily
21 accessible to and are capable of dispensing combustible gases
22 into the fuel supply tanks of motor vehicles, shall be
23 subject to return. For the purposes of this Act, liquefied
24 petroleum gases shall mean and include any material having a
25 vapor pressure not exceeding that allowed for commercial
26 propane composed predominantly of the following hydrocarbons,
27 either by themselves or as mixtures: Propane, Propylene,
28 Butane (normal butane or iso-butane) and Butylene (including
29 isomers).
30 In case of a sale of special fuel to someone other than a
31 licensed distributor, or a licensed supplier or a licensed
32 bulk user with a valid permit, for a use other than in motor
33 vehicles, the distributor shall show in his return the amount
34 of invoiced gallons sold and the name and address of the
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1 purchaser in addition to any other information the Department
2 may require.
3 All special fuel sold or used for non-highway purposes
4 must have a dye added in accordance with Section 4d of this
5 Law.
6 In case of a tax-free sale, as provided in Section 6, of
7 motor fuel which the distributor is required by this Section
8 to include in his return to the Department, the distributor
9 in his return shall show: (1) If the sale is made to another
10 licensed distributor the amount sold and the name, address
11 and license number of the purchasing distributor; (2) if the
12 sale is made to a person where delivery is made outside of
13 this State the name and address of such purchaser and the
14 point of delivery together with the date and amount
15 delivered; (3) if the sale is made to the Federal Government
16 or its instrumentalities the amount sold, as evidenced by
17 official forms of exemption certificates properly executed
18 and furnished by the Federal Government or its
19 instrumentalities; (4) if the sale is made to a municipal
20 corporation owning and operating a local transportation
21 system for public service in this State the name and address
22 of such purchaser, and the amount sold, as evidenced by
23 official forms of exemption certificates properly executed
24 and furnished by such purchaser; (5) if the sale is made to a
25 privately owned public utility owning and operating 2-axle
26 vehicles designed and used for transporting more than 7
27 passengers, which vehicles are used as common carriers in
28 general transportation of passengers, are not devoted to any
29 specialized purpose and are operated entirely within the
30 territorial limits of a single municipality or of any group
31 of contiguous municipalities or in a close radius thereof,
32 and the operations of which are subject to the regulations of
33 the Illinois Commerce Commission, then the name and address
34 of such purchaser and the amount sold as evidenced by
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1 official forms of exemption certificates properly executed
2 and furnished by the purchaser; (6) if the product sold is
3 special fuel and if the sale is made to a licensed supplier
4 under conditions which qualify the sale for tax exemption
5 under Section 6 of this Act, the amount sold and the name,
6 address and license number of the purchaser; and (7) if a
7 sale of special fuel is made to someone other than a licensed
8 distributor, or a licensed supplier, or a licensed bulk user
9 with a permit, for a use other than in motor vehicles, by
10 making a specific notation thereof on the invoice or sales
11 slip covering such sales and obtaining such supporting
12 documentation as may be required by the Department; and (8)
13 if a sale of special fuel is made to a licensed bulk user
14 with a valid unrevoked permit to purchase special fuel tax
15 exempt.
16 All special fuel sold or used for non-highway purposes
17 must have a dye added in accordance with Section 4d of this
18 Law.
19 A person whose license to act as a distributor of motor
20 fuel has been revoked shall make a return to the Department
21 covering the period from the date of the last return to the
22 date of the revocation of the license, which return shall be
23 delivered to the Department not later than 10 days from the
24 date of the revocation or termination of the license of such
25 distributor; the return shall in all other respects be
26 subject to the same provisions and conditions as returns by
27 distributors licensed under the provisions of this Act.
28 The records, waybills and supporting documents kept by
29 railroads and other common carriers in the regular course of
30 business shall be prima facie evidence of the contents and
31 receipt of cars or tanks covered by those records, waybills
32 or supporting documents.
33 If the Department has reason to believe and does believe
34 that the amount shown on the return as purchased, acquired,
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1 received, sold, used, lost or destroyed is incorrect, or that
2 an amount of motor fuel of the types required by the second
3 paragraph of this Section to be reported to the Department by
4 distributors as a receipt has not been correctly reported as
5 a receipt, the Department shall fix an amount for such
6 receipt, sales, use, loss or destruction according to its
7 best judgment and information, which amount so fixed by the
8 Department shall be prima facie correct. All returns shall
9 be made on forms prepared and furnished by the Department,
10 and shall contain such other information as the Department
11 may reasonably require. The return must be accompanied by
12 appropriate computer-generated magnetic media supporting
13 schedule data in the format required by the Department,
14 unless, as provided by rule, the Department grants an
15 exception upon petition of a taxpayer. All licensed
16 distributors shall report all losses of motor fuel sustained
17 on account of fire, theft, spillage, spoilage, leakage, or
18 any other provable cause when filing the return for the
19 period during which the loss occurred. The mere making of the
20 report does not assure the allowance of the loss as a
21 reduction in tax liability. Losses of motor fuel as the
22 result of evaporation or shrinkage due to temperature
23 variations may not exceed one percent of the total gallons
24 in storage at the beginning of the month, plus the receipts
25 of gallonage during the month, minus the gallonage remaining
26 in storage at the end of the month. Any loss reported that
27 is in excess of one percent shall be subject to the tax
28 imposed by Section 2 of this Law.
29 (Source: P.A. 87-149; 88-194.)
30 (35 ILCS 505/5a) (from Ch. 120, par. 421a)
31 Sec. 5a. A person holding a valid unrevoked license to
32 act as a supplier of special fuel shall, between the 1st and
33 20th days of each calendar month, make return to the
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1 Department showing an itemized statement of the number of
2 invoiced gallons of special fuel acquired, received,
3 purchased, or sold, or used during the preceding calendar
4 month; the amount of special fuel sold, distributed, and used
5 by the licensed supplier during the preceding calendar month;
6 the amount of special fuel lost or destroyed during the
7 preceding calendar month; and the amount of special fuel on
8 hand at the close of business for the preceding calendar
9 month.
10 A person whose license to act as a supplier of special
11 fuel has been revoked shall make a return to the Department
12 covering the period from the date of the last return to the
13 date of the revocation of the license, which return shall be
14 delivered to the Department not later than 10 days from the
15 date of the revocation or termination of the license of such
16 supplier. The return shall in all other respects be subject
17 to the same provisions and conditions as returns by suppliers
18 licensed under this Act.
19 The records, waybills and supporting documents kept by
20 railroads and other common carriers in the regular course of
21 business shall be prima facie evidence of the contents and
22 receipt of cars or tanks covered by those records, waybills
23 or supporting documents.
24 If the Department has reason to believe and does believe
25 that the amount shown on the return as purchased, acquired,
26 received, or sold, or used, or lost is incorrect, or that an
27 amount of special fuel of the type required by the 1st
28 paragraph of this Section to be reported to the Department by
29 suppliers as a purchase, sale or use has not been correctly
30 reported as a purchase, receipt, sale, or use, or loss the
31 Department shall fix an amount for such purchase, receipt,
32 sale, or use, or loss according to its best judgment and
33 information, which amount so fixed by the Department shall be
34 prima facie correct. All licensed suppliers shall report all
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1 losses of special fuel sustained on account of fire, theft,
2 spillage, spoilage, leakage, or any other provable cause when
3 filing the return for the period during which the loss
4 occurred. The mere making of the report does not assure the
5 allowance of the loss as a reduction in tax liability. Losses
6 of special fuel as the result of evaporation or shrinkage due
7 to temperature variations may not exceed one percent of the
8 total gallons in storage at the beginning of the month, plus
9 the receipts of gallonage during the month, minus the
10 gallonage remaining in storage at the end of the month.
11 Any loss reported that is in excess of one percent shall
12 be subject to the tax imposed by Section 2 of this Law.
13 In case of a sale of special fuel to someone other than a
14 licensed distributor or, licensed supplier, or licensed bulk
15 user with a valid permit, for a use other than in motor
16 vehicles, the supplier shall show in his return the amount of
17 invoiced gallons sold and the name and address of the
18 purchaser in addition to any other information the Department
19 may require.
20 All special fuel sold or used for non-highway purposes
21 must have a dye added in accordance with Section 4d of this
22 Law.
23 All returns shall be made on forms prepared and furnished
24 by the Department and shall contain such other information as
25 the Department may reasonably require. The return must be
26 accompanied by appropriate computer-generated magnetic media
27 supporting schedule data in the format required by the
28 Department, unless, as provided by rule, the Department
29 grants an exception upon petition of a taxpayer.
30 In case of a tax-free sale, as provided in Section 6a, of
31 special fuel which the supplier is required by this Section
32 to include in his return to the Department, the supplier in
33 his return shall show: (1) If the sale of special fuel is
34 made to the Federal Government or its instrumentalities, the
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1 amount sold as evidenced by official forms of exemption
2 certificates properly executed and furnished by the
3 Government or its instrumentalities; (2) if the sale of
4 special fuel is made to a municipal corporation owning and
5 operating a local transportation system for public service in
6 this State, the name and address of such purchaser and the
7 amount sold, as evidenced by official forms of exemption
8 certificates properly executed and furnished by such
9 purchaser; (3) if the sale of special fuel is made to a
10 privately owned public utility owning and operating 2-axle
11 vehicles designed and used for transporting more than 7
12 passengers, which vehicles are used as common carriers in
13 general transportation of passengers, are not devoted to any
14 specialized purpose and are operated entirely within the
15 territorial limits of a single municipality or of any group
16 of contiguous municipalities or in a close radius thereof,
17 and the operations of which are subject to the regulations of
18 the Illinois Commerce Commission, then the name and address
19 of such purchaser and the amount sold, as evidenced by
20 official forms of exemption certificates properly executed
21 and furnished by such purchaser; (4) if the product sold is
22 special fuel and if the sale is made to a licensed supplier
23 or to a licensed distributor under conditions which qualify
24 the sale for tax exemption under Section 6a of this Act, the
25 amount sold and the name, address and license number of such
26 purchaser; (5) if a sale of special fuel is made to a person
27 where delivery is made outside of this State, the name and
28 address of such purchaser and the point of delivery together
29 with the date and amount of invoiced gallons delivered; and
30 (6) if a sale of special fuel is made to someone other than a
31 licensed distributor or a, licensed supplier, or a licensed
32 bulk user with a permit, for a use other than in motor
33 vehicles, by making a specific notation thereof on the
34 invoice or sales slip covering that sale and obtaining such
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1 supporting documentation as may be required by the Department
2 ; and (7) if a sale of special fuel is made to a licensed
3 bulk user with a valid unrevoked permit to purchase special
4 fuel tax exempt.
5 All special fuel sold or used for non-highway purposes
6 must have a dye added in accordance with Section 4d of this
7 Law.
8 (Source: P.A. 87-149; 88-194.)
9 (35 ILCS 505/6) (from Ch. 120, par. 422)
10 Sec. 6. Collection of tax; distributors. A distributor
11 who sells or distributes any motor fuel, which he is required
12 by Section 5 to report to the Department when filing a
13 return, shall (except as hereinafter provided) collect at the
14 time of such sale and distribution, the amount of tax imposed
15 under this Act on all such motor fuel sold and distributed,
16 and at the time of making a return, the distributor shall pay
17 to the Department the amount so collected less a discount of
18 2% which is allowed to reimburse the distributor for the
19 expenses incurred in keeping records, preparing and filing
20 returns, collecting and remitting the tax and supplying data
21 to the Department on request, and shall also pay to the
22 Department an amount equal to the amount that would be
23 collectible as a tax in the event of a sale thereof on all
24 such motor fuel used by said distributor during the period
25 covered by the return. However, no payment shall be made
26 based upon dyed diesel fuel used by the distributor for
27 non-highway purposes. The 2% discount shall only be
28 applicable to the amount of tax payment which accompanies a
29 return which is filed timely in accordance with Section 5 of
30 this Act. In each subsequent sale of motor fuel on which the
31 amount of tax imposed under this Act has been collected as
32 provided in this Section, the amount so collected shall be
33 added to the selling price, so that the amount of tax is paid
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1 ultimately by the user of the motor fuel. However, no
2 collection or payment shall be made in the case of the sale
3 or use of any motor fuel to the extent to which such sale or
4 use of motor fuel may not, under the constitution and
5 statutes of the United States, be made the subject of
6 taxation by this State. A person whose license to act as a
7 distributor of fuel has been revoked shall, at the time of
8 making a return, also pay to the Department an amount equal
9 to the amount that would be collectible as a tax in the event
10 of a sale thereof on all motor fuel, which he is required by
11 the second paragraph of Section 5 to report to the Department
12 in making a return, and which he had on hand on the date on
13 which the license was revoked, and with respect to which no
14 tax had been previously paid under this Act.
15 A distributor may make tax free sales of motor fuel, with
16 respect to which he is otherwise required to collect the tax,
17 when the motor fuel is delivered from a dispensing facility
18 that has withdrawal facilities capable of dispensing motor
19 fuel into the fuel supply tanks of motor vehicles only as
20 specified in the following items 3, 4, and 5. A distributor
21 may make tax-free sales of motor fuel, with respect to which
22 he is otherwise required to collect the tax, when the motor
23 fuel is delivered from other facilities only as specified in
24 the following items 1 through 7 8.
25 1. When the sale is made to a person holding a
26 valid unrevoked license as a distributor, by making a
27 specific notation thereof on invoices or sales slip
28 covering each sale.
29 2. When the sale is made with delivery to a
30 purchaser outside of this State.
31 3. When the sale is made to the Federal Government
32 or its instrumentalities.
33 4. When the sale is made to a municipal corporation
34 owning and operating a local transportation system for
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1 public service in this State when an official certificate
2 of exemption is obtained in lieu of the tax.
3 5. When the sale is made to a privately owned
4 public utility owning and operating 2 axle vehicles
5 designed and used for transporting more than 7
6 passengers, which vehicles are used as common carriers in
7 general transportation of passengers, are not devoted to
8 any specialized purpose and are operated entirely within
9 the territorial limits of a single municipality or of any
10 group of contiguous municipalities, or in a close radius
11 thereof, and the operations of which are subject to the
12 regulations of the Illinois Commerce Commission, when an
13 official certificate of exemption is obtained in lieu of
14 the tax.
15 6. When a sale of special fuel is made to a person
16 holding a valid, unrevoked license as a supplier, by
17 making a specific notation thereof on the invoice or
18 sales slip covering each such sale.
19 7. When a sale of special fuel is made to someone
20 other than a licensed distributor, licensed supplier, or
21 a licensed bulk user, for a use other than in motor
22 vehicles, by making a specific notation thereof on the
23 invoice or sales slip covering such sale and obtaining
24 such supporting documentation as may be required by the
25 Department. The distributor shall obtain and keep the
26 supporting documentation in such form as the Department
27 may require by rule. The supporting documentation shall
28 be signed by the buyer of the special fuel and shall
29 specify the reasons for which the sale should be made tax
30 free. It shall be made available by the distributor on
31 demand for inspection and copying by the Department.
32 8. (Blank). When a sale of special fuel is made to
33 a licensed bulk user with a valid unrevoked permit to
34 purchase special fuel tax exempt.
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1 All special fuel sold or used for non-highway purposes
2 must have a dye added in accordance with Section 4d of this
3 Law.
4 All suits or other proceedings brought for the purpose of
5 recovering any taxes, interest or penalties due the State of
6 Illinois under this Act may be maintained in the name of the
7 Department.
8 (Source: P.A. 89-399, eff. 8-20-95.)
9 (35 ILCS 505/6a) (from Ch. 120, par. 422a)
10 Sec. 6a. Collection of tax; suppliers. A supplier, other
11 than a licensed distributor, who sells or distributes any
12 special fuel, which he is required by Section 5a to report to
13 the Department when filing a return, shall (except as
14 hereinafter provided) collect at the time of such sale and
15 distribution, the amount of tax imposed under this Act on all
16 such special fuel sold and distributed, and at the time of
17 making a return, the supplier shall pay to the Department the
18 amount so collected less a discount of 2% which is allowed
19 to reimburse the supplier for the expenses incurred in
20 keeping records, preparing and filing returns, collecting and
21 remitting the tax and supplying data to the Department on
22 request, and shall also pay to the Department an amount
23 equal to the amount that would be collectible as a tax in the
24 event of a sale thereof on all such special fuel used by said
25 supplier during the period covered by the return. However,
26 no payment shall be made based upon dyed diesel fuel used by
27 said distributor for non-highway purposes. The 2% discount
28 shall only be applicable to the amount of tax payment which
29 accompanies a return which is filed timely in accordance with
30 Section 5(a) of this Act. In each subsequent sale of special
31 fuel on which the amount of tax imposed under this Act has
32 been collected as provided in this Section, the amount so
33 collected shall be added to the selling price, so that the
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1 amount of tax is paid ultimately by the user of the special
2 fuel. However, no collection or payment shall be made in the
3 case of the sale or use of any special fuel to the extent to
4 which such sale or use of motor fuel may not, under the
5 Constitution and statutes of the United States, be made the
6 subject of taxation by this State.
7 A person whose license to act as supplier of special fuel
8 has been revoked shall, at the time of making a return, also
9 pay to the Department an amount equal to the amount that
10 would be collectible as a tax in the event of a sale thereof
11 on all special fuel, which he is required by the 1st
12 paragraph of Section 5a to report to the Department in making
13 a return.
14 A supplier may make tax-free sales of special fuel, with
15 respect to which he is otherwise required to collect the tax,
16 when the motor fuel is delivered from a dispensing facility
17 that has withdrawal facilities capable of dispensing special
18 fuel into the fuel supply tanks of motor vehicles only as
19 specified in the following items 1, 2, and 3. A supplier may
20 make tax-free sales of special fuel, with respect to which he
21 is otherwise required to collect the tax, when the special
22 fuel is delivered from other facilities only as specified in
23 the following items 1 through 7.
24 1. When the sale is made to the federal government
25 or its instrumentalities.
26 2. When the sale is made to a municipal corporation
27 owning and operating a local transportation system for
28 public service in this State when an official certificate
29 of exemption is obtained in lieu of the tax.
30 3. When the sale is made to a privately owned
31 public utility owning and operating 2 axle vehicles
32 designed and used for transporting more than 7
33 passengers, which vehicles are used as common carriers in
34 general transportation of passengers, are not devoted to
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1 any specialized purpose and are operated entirely within
2 the territorial limits of a single municipality or of any
3 group of contiguous municipalities, or in a close radius
4 thereof, and the operations of which are subject to the
5 regulations of the Illinois Commerce Commission, when an
6 official certificate of exemption is obtained in lieu of
7 the tax.
8 4. When a sale of special fuel is made to a person
9 holding a valid unrevoked license as a supplier or a
10 distributor by making a specific notation thereof on
11 invoice or sales slip covering each such sale.
12 5. When a sale of special fuel is made to someone
13 other than a licensed distributor, licensed supplier, or
14 licensed bulk user for a use other than in motor
15 vehicles, by making a specific notation thereof on the
16 invoice or sales slip covering such sale and obtaining
17 such supporting documentation as may be required by the
18 Department. The supplier shall obtain and keep the
19 supporting documentation in such form as the Department
20 may require by rule. The supporting documentation shall
21 be signed by the buyer of the special fuel and shall
22 specify the reasons for which the sale should be made tax
23 free. It shall be made available by the supplier on
24 demand for inspection and copying by the Department.
25 6. (Blank). When a sale of special fuel is made to
26 a licensed bulk user with a valid, unrevoked permit to
27 purchase special fuel tax exempt.
28 7. When a sale of special fuel is made to a person
29 where delivery is made outside of this State.
30 All special fuel sold or used for non-highway purposes
31 must have a dye added in accordance with Section 4d of this
32 Law.
33 All suits or other proceedings brought for the purpose of
34 recovering any taxes, interest or penalties due the State of
-26- LRB9105921PTdv
1 Illinois under this Act may be maintained in the name of the
2 Department.
3 (Source: P.A. 89-399, eff. 8-20-95.)
4 (35 ILCS 505/8) (from Ch. 120, par. 424)
5 Sec. 8. Except as provided in Sections Section 8a and
6 13a.6 and items 13, 14, 15, and 16 of Section 15, all money
7 received by the Department under this Act, including payments
8 made to the Department by member jurisdictions participating
9 in the International Fuel Tax Agreement, shall be deposited
10 in a special fund in the State treasury, to be known as the
11 "Motor Fuel Tax Fund", and shall be used as follows:
12 (a) 2 1/2 cents per gallon of the tax collected on
13 special fuel under paragraph (b) of Section 2 and Section 13a
14 of this Act shall be transferred to the State Construction
15 Account Fund in the State Treasury;
16 (b) $420,000 shall be transferred each month to the
17 State Boating Act Fund to be used by the Department of
18 Natural Resources for the purposes specified in Article X of
19 the Boat Registration and Safety Act;
20 (c) $1,500,000 shall be transferred each month to the
21 Grade Crossing Protection Fund to be used as follows: not
22 less than $6,000,000 each fiscal year shall be used for the
23 construction or reconstruction of rail highway grade
24 separation structures; beginning with fiscal year 1997 and
25 ending in fiscal year 1999, $1,500,000, and $750,000 in
26 fiscal year 2000 and each fiscal year thereafter shall be
27 transferred to the Transportation Regulatory Fund and shall
28 be accounted for as part of the rail carrier portion of such
29 funds and shall be used to pay the cost of administration of
30 the Illinois Commerce Commission's railroad safety program in
31 connection with its duties under subsection (3) of Section
32 18c-7401 of the Illinois Vehicle Code, with the remainder to
33 be used by the Department of Transportation upon order of the
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1 Illinois Commerce Commission, to pay that part of the cost
2 apportioned by such Commission to the State to cover the
3 interest of the public in the use of highways, roads or
4 streets in the county highway system, township and district
5 road system or municipal street system as defined in the
6 Illinois Highway Code, as the same may from time to time be
7 amended, for separation of grades, for installation,
8 construction or reconstruction of crossing protection or
9 reconstruction, alteration, relocation including construction
10 or improvement of any existing highway necessary for access
11 to property or improvement of any grade crossing including
12 the necessary highway approaches thereto of any railroad
13 across the highway or public road, as provided for in and in
14 accordance with Section 18c-7401 of the Illinois Vehicle
15 Code. In entering orders for projects for which payments
16 from the Grade Crossing Protection Fund will be made, the
17 Commission shall account for expenditures authorized by the
18 orders on a cash rather than an accrual basis. For purposes
19 of this requirement an "accrual basis" assumes that the total
20 cost of the project is expended in the fiscal year in which
21 the order is entered, while a "cash basis" allocates the cost
22 of the project among fiscal years as expenditures are
23 actually made. To meet the requirements of this subsection,
24 the Illinois Commerce Commission shall develop annual and
25 5-year project plans of rail crossing capital improvements
26 that will be paid for with moneys from the Grade Crossing
27 Protection Fund. The annual project plan shall identify
28 projects for the succeeding fiscal year and the 5-year
29 project plan shall identify projects for the 5 directly
30 succeeding fiscal years. The Commission shall submit the
31 annual and 5-year project plans for this Fund to the
32 Governor, the President of the Senate, the Senate Minority
33 Leader, the Speaker of the House of Representatives, and the
34 Minority Leader of the House of Representatives on the first
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1 Wednesday in April of each year;
2 (d) of the amount remaining after allocations provided
3 for in subsections (a), (b) and (c), a sufficient amount
4 shall be reserved to pay all of the following:
5 (1) the costs of the Department of Revenue in
6 administering this Act;
7 (2) the costs of the Department of Transportation
8 in performing its duties imposed by the Illinois Highway
9 Code for supervising the use of motor fuel tax funds
10 apportioned to municipalities, counties and road
11 districts;
12 (3) refunds provided for in Section 13 of this Act
13 and under the terms of the International Fuel Tax
14 Agreement referenced in Section 14a;
15 (4) from October 1, 1985 until June 30, 1994, the
16 administration of the Vehicle Emissions Inspection Law,
17 which amount shall be certified monthly by the
18 Environmental Protection Agency to the State Comptroller
19 and shall promptly be transferred by the State
20 Comptroller and Treasurer from the Motor Fuel Tax Fund to
21 the Vehicle Inspection Fund, and beginning July 1, 1994,
22 and until December 31, 2000, one-twelfth of $25,000,000
23 each month for the administration of the Vehicle
24 Emissions Inspection Law of 1995, to be transferred by
25 the State Comptroller and Treasurer from the Motor Fuel
26 Tax Fund into the Vehicle Inspection Fund;
27 (5) amounts ordered paid by the Court of Claims;
28 and
29 (6) payment of motor fuel use taxes due to member
30 jurisdictions under the terms of the International Fuel
31 Tax Agreement. The Department shall certify these
32 amounts to the Comptroller by the 15th day of each month;
33 the Comptroller shall cause orders to be drawn for such
34 amounts, and the Treasurer shall administer those amounts
-29- LRB9105921PTdv
1 on or before the last day of each month;
2 (e) after allocations for the purposes set forth in
3 subsections (a), (b), (c) and (d), the remaining amount shall
4 be apportioned as follows:
5 (1) 58.4% shall be deposited as follows:
6 (A) 37% into the State Construction Account
7 Fund, and
8 (B) 63% into the Road Fund, $1,250,000 of
9 which shall be reserved each month for the
10 Department of Transportation to be used in
11 accordance with the provisions of Sections 6-901
12 through 6-906 of the Illinois Highway Code;
13 (2) 41.6% shall be transferred to the Department of
14 Transportation to be distributed as follows:
15 (A) 49.10% to the municipalities of the State,
16 (B) 16.74% to the counties of the State having
17 1,000,000 or more inhabitants,
18 (C) 18.27% to the counties of the State having
19 less than 1,000,000 inhabitants,
20 (D) 15.89% to the road districts of the State.
21 As soon as may be after the first day of each month the
22 Department of Transportation shall allot to each municipality
23 its share of the amount apportioned to the several
24 municipalities which shall be in proportion to the population
25 of such municipalities as determined by the last preceding
26 municipal census if conducted by the Federal Government or
27 Federal census. If territory is annexed to any municipality
28 subsequent to the time of the last preceding census the
29 corporate authorities of such municipality may cause a census
30 to be taken of such annexed territory and the population so
31 ascertained for such territory shall be added to the
32 population of the municipality as determined by the last
33 preceding census for the purpose of determining the allotment
34 for that municipality. If the population of any municipality
-30- LRB9105921PTdv
1 was not determined by the last Federal census preceding any
2 apportionment, the apportionment to such municipality shall
3 be in accordance with any census taken by such municipality.
4 Any municipal census used in accordance with this Section
5 shall be certified to the Department of Transportation by the
6 clerk of such municipality, and the accuracy thereof shall be
7 subject to approval of the Department which may make such
8 corrections as it ascertains to be necessary.
9 As soon as may be after the first day of each month the
10 Department of Transportation shall allot to each county its
11 share of the amount apportioned to the several counties of
12 the State as herein provided. Each allotment to the several
13 counties having less than 1,000,000 inhabitants shall be in
14 proportion to the amount of motor vehicle license fees
15 received from the residents of such counties, respectively,
16 during the preceding calendar year. The Secretary of State
17 shall, on or before April 15 of each year, transmit to the
18 Department of Transportation a full and complete report
19 showing the amount of motor vehicle license fees received
20 from the residents of each county, respectively, during the
21 preceding calendar year. The Department of Transportation
22 shall, each month, use for allotment purposes the last such
23 report received from the Secretary of State.
24 As soon as may be after the first day of each month, the
25 Department of Transportation shall allot to the several
26 counties their share of the amount apportioned for the use of
27 road districts. The allotment shall be apportioned among the
28 several counties in the State in the proportion which the
29 total mileage of township or district roads in the respective
30 counties bears to the total mileage of all township and
31 district roads in the State. Funds allotted to the respective
32 counties for the use of road districts therein shall be
33 allocated to the several road districts in the county in the
34 proportion which the total mileage of such township or
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1 district roads in the respective road districts bears to the
2 total mileage of all such township or district roads in the
3 county. After July 1 of any year, no allocation shall be
4 made for any road district unless it levied a tax for road
5 and bridge purposes in an amount which will require the
6 extension of such tax against the taxable property in any
7 such road district at a rate of not less than either .08% of
8 the value thereof, based upon the assessment for the year
9 immediately prior to the year in which such tax was levied
10 and as equalized by the Department of Revenue or, in DuPage
11 County, an amount equal to or greater than $12,000 per mile
12 of road under the jurisdiction of the road district,
13 whichever is less. If any road district has levied a special
14 tax for road purposes pursuant to Sections 6-601, 6-602 and
15 6-603 of the Illinois Highway Code, and such tax was levied
16 in an amount which would require extension at a rate of not
17 less than .08% of the value of the taxable property thereof,
18 as equalized or assessed by the Department of Revenue, or, in
19 DuPage County, an amount equal to or greater than $12,000 per
20 mile of road under the jurisdiction of the road district,
21 whichever is less, such levy shall, however, be deemed a
22 proper compliance with this Section and shall qualify such
23 road district for an allotment under this Section. If a
24 township has transferred to the road and bridge fund money
25 which, when added to the amount of any tax levy of the road
26 district would be the equivalent of a tax levy requiring
27 extension at a rate of at least .08%, or, in DuPage County,
28 an amount equal to or greater than $12,000 per mile of road
29 under the jurisdiction of the road district, whichever is
30 less, such transfer, together with any such tax levy, shall
31 be deemed a proper compliance with this Section and shall
32 qualify the road district for an allotment under this
33 Section.
34 In counties in which a property tax extension limitation
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1 is imposed under the Property Tax Extension Limitation Law,
2 road districts may retain their entitlement to a motor fuel
3 tax allotment if, at the time the property tax extension
4 limitation was imposed, the road district was levying a road
5 and bridge tax at a rate sufficient to entitle it to a motor
6 fuel tax allotment and continues to levy the maximum
7 allowable amount after the imposition of the property tax
8 extension limitation. Any road district may in all
9 circumstances retain its entitlement to a motor fuel tax
10 allotment if it levied a road and bridge tax in an amount
11 that will require the extension of the tax against the
12 taxable property in the road district at a rate of not less
13 than 0.08% of the assessed value of the property, based upon
14 the assessment for the year immediately preceding the year in
15 which the tax was levied and as equalized by the Department
16 of Revenue or, in DuPage County, an amount equal to or
17 greater than $12,000 per mile of road under the jurisdiction
18 of the road district, whichever is less.
19 As used in this Section the term "road district" means
20 any road district, including a county unit road district,
21 provided for by the Illinois Highway Code; and the term
22 "township or district road" means any road in the township
23 and district road system as defined in the Illinois Highway
24 Code. For the purposes of this Section, "road district" also
25 includes park districts, forest preserve districts and
26 conservation districts organized under Illinois law and
27 "township or district road" also includes such roads as are
28 maintained by park districts, forest preserve districts and
29 conservation districts. The Department of Transportation
30 shall determine the mileage of all township and district
31 roads for the purposes of making allotments and allocations
32 of motor fuel tax funds for use in road districts.
33 Payment of motor fuel tax moneys to municipalities and
34 counties shall be made as soon as possible after the
-33- LRB9105921PTdv
1 allotment is made. The treasurer of the municipality or
2 county may invest these funds until their use is required and
3 the interest earned by these investments shall be limited to
4 the same uses as the principal funds.
5 (Source: P.A. 89-167, eff. 1-1-96; 89-445, eff. 2-7-96;
6 89-699, eff. 1-16-97; 90-110, eff. 7-14-97; 90-655, eff.
7 7-30-98; 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; revised
8 9-16-98.)
9 (35 ILCS 505/11.5) (from Ch. 120, par. 427a)
10 Sec. 11.5. In the event that liability upon the bond
11 filed by a distributor, supplier, or receiver, or bulk user
12 with the Department shall be discharged or reduced, whether
13 by judgment rendered, payment made or otherwise, or if in the
14 opinion of the Department the bond of any distributor,
15 supplier, or receiver, or bulk user theretofore given shall
16 become unsatisfactory, then the distributor, supplier, or
17 receiver, or bulk user shall forthwith, upon the written
18 demand of the Department, file a new bond in the same manner
19 and form and in an amount and with sureties satisfactory to
20 the Department, failing which the Department shall forthwith
21 revoke the license of the distributor, supplier, or receiver,
22 or bulk user.
23 If such new bond shall be furnished by the distributor,
24 supplier, or receiver, or bulk user as above provided, the
25 Department shall cancel the bond for which such new bond
26 shall be substituted.
27 Any surety on any bond furnished by any distributor,
28 supplier, or receiver, or bulk user shall be released and
29 discharged from any and all liability to the State of
30 Illinois accruing on such bond after the expiration of 60
31 days from the date upon which such surety shall have filed
32 with the Department written request so to be released and
33 discharged. But such request shall not operate to relieve,
-34- LRB9105921PTdv
1 release or discharge such surety from any liability already
2 accrued, or which shall accrue, before the expiration of said
3 60-day period. The Department shall, promptly on receipt of
4 such request, notify the distributor, supplier, or receiver,
5 or bulk user and, unless such distributor, supplier, or
6 receiver, or bulk user shall on or before the expiration of
7 such 60-day period file with the Department a new bond with a
8 surety or sureties satisfactory to the Department in the
9 amount and form hereinbefore provided, the Department shall
10 forthwith cancel the license of such distributor, supplier,
11 or receiver, or bulk user. If such new bond shall be
12 furnished by said distributor, supplier, or receiver, or bulk
13 user as above provided, the Department shall cancel the bond
14 for which such new bond shall be substituted.
15 (Source: P.A. 86-958; 87-895.)
16 (35 ILCS 505/12) (from Ch. 120, par. 428)
17 Sec. 12. It is the duty of every distributor, receiver,
18 and or supplier under this Act to keep within this State and
19 of every bulk user under this Act to keep within this State
20 or at some office outside this State for any period for which
21 the Department is authorized to issue a Notice of Tax
22 Liability to the distributor, receiver, or supplier or bulk
23 user, records and books showing all purchases, receipts,
24 losses through any cause, sales, distribution and use of
25 motor fuel, aviation fuels, home heating oils, and kerosene,
26 and products used for the purpose of blending to produce
27 motor fuel, which records and books shall, at all times
28 during business hours of the day, be subject to inspection by
29 the Department, or its duly authorized agents and employees.
30 If, however, the records and books of any bulk user are kept
31 out of this State, such records and books shall be produced
32 for inspection within 20 days from date of notice from the
33 Department at Springfield or Chicago as designated in that
-35- LRB9105921PTdv
1 notice. For purposes of this Section, "records" means all
2 data maintained by the taxpayer including data on paper,
3 microfilm, microfiche or any type of machine-sensible data
4 compilation. The Department may, in its discretion, prescribe
5 reasonable and uniform methods for keeping of records and
6 books by licensees and that set forth requirements for the
7 form and format of records that must be maintained in order
8 to comply with any recordkeeping requirement under this Act.
9 (Source: P.A. 88-480.)
10 (35 ILCS 505/12a) (from Ch. 120, par. 428a)
11 Sec. 12a. (a) Any duly authorized agent or employee of
12 the Department shall have authority to enter in or upon the
13 premises of any manufacturer, vendor, dealer, retailer,
14 distributor, receiver, supplier or user of motor fuel or
15 special fuels during the regular business hours in order to
16 examine books, records, invoices, storage tanks, and any
17 other applicable equipment pertaining to motor fuel, aviation
18 fuels, home heating oils, kerosene, or special fuels, to
19 determine whether or not the taxes imposed by this Act have
20 been paid.
21 (b) Any duly authorized agent of the Department, upon
22 presenting appropriate credentials and a written notice to
23 the person who owns, operates, or controls the place to be
24 inspected, shall have the authority to enter any place and to
25 conduct inspections in accordance with subsections (b)
26 through (g) of this Section.
27 (c) Inspections will be performed in a reasonable manner
28 and at times that are reasonable under the circumstances,
29 taking into consideration the normal business hours of the
30 place to be entered.
31 (d) Inspections may be at any place at which taxable
32 motor fuel is or may be produced or stored or at any
33 inspection site where evidence of the following activities
-36- LRB9105921PTdv
1 may be discovered:
2 (1) Where any dyed diesel fuel is sold or held for
3 sale by any person for any use which the person knows or
4 has reason to know is not a nontaxable use of such fuel.
5 (2) Where any dyed diesel fuel is held for use or
6 used by any person for a use other than a nontaxable use
7 and the person knew, or had reason to know, that the fuel
8 was dyed according to Section 4d.
9 (3) Where any person willfully alters, or attempts
10 to alter, the strength or composition of any dye or
11 marking done pursuant to Section 4d of this Law.
12 The places may include, but are not limited to, the
13 following:
14 (1) Any terminal.
15 (2) Any fuel storage facility that is not a
16 terminal.
17 (3) Any retail fuel facility.
18 (4) Any designated inspection site.
19 (e) Duly authorized agents of the Department may
20 physically inspect, examine, or otherwise search any tank,
21 reservoir, or other container that can or may be used for the
22 production, storage, or transportation of fuel, fuel dyes, or
23 fuel markers. Inspection may also be made of any equipment
24 used for, or in connection with, production, storage, or
25 transportation of fuel, fuel dyes, or fuel markers. This
26 includes any equipment used for the dyeing or marking of
27 fuel. This also includes books and records, if any, that are
28 maintained at the place of inspection and are kept to
29 determine tax liability under this Law.
30 (f) Duly authorized agents of the Department may detain
31 any motor vehicle, train, barge, ship, or vessel for the
32 purpose of inspecting its fuel tanks and storage tanks.
33 Detainment will be either on the premises under inspection or
34 at a designated inspection site. Detainment may continue for
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1 a reasonable period of time as is necessary to determine the
2 amount and composition of the fuel.
3 (g) Duly authorized agents of the Department may take
4 and remove samples of fuel in quantities as are reasonably
5 necessary to determine the composition of the fuel.
6 (h) (1) Any person that refuses to allow an inspection
7 shall pay a $1,000 penalty for each refusal. This
8 penalty is in addition to any other penalty or tax that
9 may be imposed upon that person or any other person
10 liable for tax under this Law. All penalties received
11 under this subsection shall be deposited into the Tax
12 Compliance and Administration Fund.
13 (2) In addition, any licensee who refuses to allow
14 an inspection shall be subject to license revocation as
15 provided by Section 16 of this Law ; provided that if
16 such books, records or invoices of any bulk user are kept
17 out of this State, such books, records or invoices shall
18 be produced for examination within 20 days from the date
19 of notice from the Department at Springfield or Chicago
20 as designated in said notice.
21 (Source: P.A. 86-958.)
22 (35 ILCS 505/13) (from Ch. 120, par. 429)
23 Sec. 13. Any person other than a distributor or
24 supplier, who loses motor fuel through any cause or uses
25 motor fuel (upon which he has paid the amount required to be
26 collected under Section 2 of this Act) for any purpose other
27 than operating a motor vehicle upon the public highways or
28 waters, shall be reimbursed and repaid the amount so paid.
29 Any person who purchases motor fuel in Illinois and uses
30 that motor fuel in another state and that other state imposes
31 a tax on the use of such motor fuel shall be reimbursed and
32 repaid the amount of Illinois tax paid under Section 2 of
33 this Act on the motor fuel used in such other state.
-38- LRB9105921PTdv
1 Reimbursement and repayment shall be made by the Department
2 upon receipt of adequate proof of taxes paid to another state
3 and the amount of motor fuel used in that state.
4 Claims for such reimbursement must be made to the
5 Department of Revenue, duly verified by the claimant (or by
6 the claimant's legal representative if the claimant has died
7 or become a person under legal disability), upon forms
8 prescribed by the Department. The claim must state such
9 facts relating to the purchase, importation, manufacture or
10 production of the motor fuel by the claimant as the
11 Department may deem necessary, and the time when, and the
12 circumstances of its loss or the specific purpose for which
13 it was used (as the case may be), together with such other
14 information as the Department may reasonably require. No
15 claim based upon idle time shall be allowed. Claims for full
16 reimbursement must be filed not later than one year after the
17 date on which the tax was paid by the claimant.
18 If, however, a claim for such reimbursement otherwise
19 meeting the requirements of this Section is filed more than
20 one year but less than 2 years after that date, the claimant
21 shall be reimbursed at the rate of 80% of the amount to which
22 he would have been entitled if his claim had been timely
23 filed.
24 The Department may make such investigation of the
25 correctness of the facts stated in such claims as it deems
26 necessary. When the Department has approved any such claim,
27 it shall pay to the claimant (or to the claimant's legal
28 representative, as such if the claimant has died or become a
29 person under legal disability) the reimbursement provided in
30 this Section, out of any moneys appropriated to it for that
31 purpose.
32 Any distributor or supplier who has paid the tax imposed
33 by Section 2 of this Act upon motor fuel lost or used by such
34 distributor or supplier for any purpose other than operating
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1 a motor vehicle upon the public highways or waters may file a
2 claim for credit or refund to recover the amount so paid.
3 Such claims shall be filed on forms prescribed by the
4 Department. Such claims shall be made to the Department,
5 duly verified by the claimant (or by the claimant's legal
6 representative if the claimant has died or become a person
7 under legal disability), upon forms prescribed by the
8 Department. The claim shall state such facts relating to the
9 purchase, importation, manufacture or production of the motor
10 fuel by the claimant as the Department may deem necessary and
11 the time when the loss or nontaxable use occurred, and the
12 circumstances of its loss or the specific purpose for which
13 it was used (as the case may be), together with such other
14 information as the Department may reasonably require. Claims
15 must be filed not later than one year after the date on which
16 the tax was paid by the claimant.
17 The Department may make such investigation of the
18 correctness of the facts stated in such claims as it deems
19 necessary. When the Department approves a claim, the
20 Department shall issue a refund or credit memorandum as
21 requested by the taxpayer, to the distributor or supplier who
22 made the payment for which the refund or credit is being
23 given or, if the distributor or supplier has died or become
24 incompetent, to such distributor's or supplier's legal
25 representative, as such. The amount of such credit
26 memorandum shall be credited against any tax due or to become
27 due under this Act from the distributor or supplier who made
28 the payment for which credit has been given.
29 Any credit or refund that is allowed under this Section
30 shall bear interest at the rate and in the manner specified
31 in the Uniform Penalty and Interest Act.
32 In case the distributor or supplier requests and the
33 Department determines that the claimant is entitled to a
34 refund, such refund shall be made only from such
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1 appropriation as may be available for that purpose. If it
2 appears unlikely that the amount appropriated would permit
3 everyone having a claim allowed during the period covered by
4 such appropriation to elect to receive a cash refund, the
5 Department, by rule or regulation, shall provide for the
6 payment of refunds in hardship cases and shall define what
7 types of cases qualify as hardship cases.
8 In any case in which there has been an erroneous refund
9 of tax payable under this Section, a notice of tax liability
10 may be issued at any time within 3 years from the making of
11 that refund, or within 5 years from the making of that refund
12 if it appears that any part of the refund was induced by
13 fraud or the misrepresentation of material fact. The amount
14 of any proposed assessment set forth by the Department shall
15 be limited to the amount of the erroneous refund.
16 If no tax is due and no proceeding is pending to
17 determine whether such distributor or supplier is indebted to
18 the Department for tax, the credit memorandum so issued may
19 be assigned and set over by the lawful holder thereof,
20 subject to reasonable rules of the Department, to any other
21 licensed distributor or supplier who is subject to this Act,
22 and the amount thereof applied by the Department against any
23 tax due or to become due under this Act from such assignee.
24 If the payment for which the distributor's or supplier's
25 claim is filed is held in the protest fund of the State
26 Treasury during the pendency of the claim for credit
27 proceedings pursuant to the order of the court in accordance
28 with Section 2a of the State Officers and Employees Money
29 Disposition Act and if it is determined by the Department or
30 by the final order of a reviewing court under the
31 Administrative Review Law that the claimant is entitled to
32 all or a part of the credit claimed, the claimant, instead of
33 receiving a credit memorandum from the Department, shall
34 receive a cash refund from the protest fund as provided for
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1 in Section 2a of the State Officers and Employees Money
2 Disposition Act.
3 If any person ceases to be licensed as a distributor or
4 supplier while still holding an unused credit memorandum
5 issued under this Act, such person may, at his election
6 (instead of assigning the credit memorandum to a licensed
7 distributor or licensed supplier under this Act), surrender
8 such unused credit memorandum to the Department and receive a
9 refund of the amount to which such person is entitled.
10 No claim based upon the use of undyed diesel fuel shall
11 be allowed except undyed diesel fuel used for any purpose
12 other than operating a commercial vehicle, as that term is
13 defined in Section 1-114 of the Illinois Vehicle Code, upon
14 the public highways. Claims shall be limited to commercial
15 vehicles that are operated for both highway purposes and any
16 purposes other than operating such vehicles upon the public
17 highways. The Department shall promulgate regulations
18 establishing specific limits on the amount of undyed diesel
19 fuel that may be claimed for refund.
20 For purposes of claims for refund, "loss" means the
21 reduction of motor fuel resulting from fire, theft, spillage,
22 spoilage, leakage, or any other provable cause, but does not
23 include a reduction resulting from evaporation or shrinkage
24 due to temperature variations.
25 (Source: P.A. 90-491, eff. 1-1-98.)
26 (35 ILCS 505/13a.6) (from Ch. 120, par. 429a6)
27 Sec. 13a.6. In addition to any other penalties imposed
28 by this Act:
29 (a) If a commercial motor vehicle is found operating in
30 Illinois (i) without displaying decals required by Section
31 13a.4 of this Act, or in lieu thereof only for the period
32 specified on the temporary permit, a valid 30-day
33 International Fuel Tax Agreement temporary permit, (ii) or
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1 without carrying a motor fuel use tax license as required by
2 Section 13a.4 of this Act, or (iii) without carrying a single
3 trip permit, when applicable, as provided in Section 13a.5 of
4 this Act, or (iv) with a revoked motor fuel use tax license,
5 the operator is guilty of a petty offense. The operator must
6 pay a minimum of $75 as a penalty. For each subsequent
7 occurrence, the operator must pay a minimum of $150 as a
8 penalty.
9 When a commercial vehicle is found operating in Illinois
10 with a revoked motor fuel use tax license, the vehicle shall
11 be placed out of service and not allowed to operate in
12 Illinois until the motor fuel use tax license is reinstated.
13 (b) If a commercial motor vehicle is found to be
14 operating in Illinois without a valid motor fuel use tax
15 license and without properly displaying decals required by
16 Section 13a.4 or without a valid single trip permit when
17 required by Section 13a.5 of this Act or a valid 30-day
18 International Fuel Tax Agreement temporary permit, the
19 operator must pay a minimum of $1,000 as a penalty. For each
20 subsequent occurrence, the operator must pay a minimum of
21 $2,000 as a penalty.
22 All penalties received under this Section shall be
23 deposited into the Tax Compliance and Administration Fund.
24 Improper use of the motor fuel use tax license, single
25 trip permit, or decals provided for in this Section may be
26 cause for revocation of the license.
27 For purposes of this Section, "motor fuel use tax
28 license" means (i) a motor fuel use tax license issued by the
29 Department or by any member jurisdiction under the
30 International Fuel Tax Agreement, or (ii) a valid 30-day
31 International Fuel Tax Agreement temporary permit.
32 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
33 8-20-95.)
-43- LRB9105921PTdv
1 (35 ILCS 505/13a.7) (from Ch. 120, par. 429a7)
2 Sec. 13a.7. Notwithstanding the provisions for credit
3 memoranda, credits or refunds contained in Section 13a.3 of
4 this Act, no credit memorandum, credit or refund shall be
5 allowed or made based upon a return filed more than 4 years
6 after the due date of the return or the date the return is
7 filed, whichever is later. In any case in which there has
8 been an erroneous refund of tax payable under this Section, a
9 notice of tax liability may be issued at any time within 3
10 years from the making of that refund or within 5 years from
11 the making of that refund if it appears that any part of the
12 refund was induced by fraud or the misrepresentation of
13 material fact. The amount of any proposed assessment set
14 forth by the Department shall be limited to the amount of the
15 erroneous refund.
16 (Source: P.A. 90-491, eff. 1-1-98.)
17 (35 ILCS 505/15) (from Ch. 120, par. 431)
18 Sec. 15. 1. Any person who knowingly acts as a
19 distributor of motor fuel or supplier or bulk user of special
20 fuel, or receiver of fuel without having a license so to do,
21 or who knowingly fails or refuses to file a return with the
22 Department as provided in Section 2b, Section 5, or Section
23 5a or Section 5b of this Act, or who knowingly fails or
24 refuses to make payment to the Department as provided either
25 in Section 2b, Section 6, Section 6a, or Section 7 of this
26 Act, shall be guilty of a Class 3 felony. Each day any person
27 knowingly acts as a distributor of motor fuel, supplier or
28 bulk user of special fuel, or receiver of fuel without having
29 a license so to do or after such a license has been revoked,
30 constitutes a separate offense.
31 2. Any person who acts as a motor carrier without having
32 a valid motor fuel use tax license, issued by the Department
33 or by a member jurisdiction under the provisions of the
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1 International Fuel Tax Agreement, or a valid single trip
2 permit is guilty of a Class A misdemeanor for a first offense
3 and is guilty of a Class 4 felony for each subsequent
4 offense. Any person (i) who fails or refuses to make payment
5 to the Department as provided in Section 13a.1 of this Act or
6 in the International Fuel Tax Agreement referenced in Section
7 14a, or (ii) who fails or refuses to make the quarterly
8 return as provided in Section 13a.3 is guilty of a Class 4
9 felony; and for each subsequent offense, such person is
10 guilty of a Class 3 felony.
11 3. In case such person acting as a distributor,
12 receiver, supplier, or bulk user or motor carrier is a
13 corporation, then the officer or officers, agent or agents,
14 employee or employees, of such corporation responsible for
15 any act of such corporation, or failure of such corporation
16 to act, which acts or failure to act constitutes a violation
17 of any of the provisions of this Act as enumerated in
18 paragraphs 1 and 2 of this Section, shall be punished by such
19 fine or imprisonment, or by both such fine and imprisonment
20 as provided in those paragraphs.
21 3.5. Any person who knowingly enters false information
22 on any supporting documentation required to be kept by
23 Section 6 or 6a of this Act is guilty of a Class 3 felony.
24 3.7. Any person who knowingly attempts in any manner to
25 evade or defeat any tax imposed by this Act or the payment of
26 any tax imposed by this Act is guilty of a Class 2 felony.
27 4. Any person who refuses, upon demand, to submit for
28 inspection, books and records, or who fails or refuses to
29 keep books and records in violation of Section 12 of this
30 Act, or any distributor, receiver, or supplier, or bulk user
31 who violates any reasonable rule or regulation adopted by the
32 Department for the enforcement of this Act is guilty of a
33 Class A misdemeanor. Any person who acts as a blender in
34 violation of Section 3 of this Act or who having transported
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1 reportable motor fuel within Section 7b of this Act fails to
2 make the return required by that Section, is guilty of a
3 Class 4 felony.
4 5. Any person licensed under Section 13a.4, 13a.5, or
5 the International Fuel Tax Agreement who: (a) fails or
6 refuses to keep records and books, as provided in Section
7 13a.2 or as required by the terms of the International Fuel
8 Tax Agreement, (b) refuses upon demand by the Department to
9 submit for inspection and examination the records required by
10 Section 13a.2 of this Act or by the terms of the
11 International Motor Fuel Tax Agreement, or (c) violates any
12 reasonable rule or regulation adopted by the Department for
13 the enforcement of this Act, is guilty of a Class A
14 misdemeanor.
15 6. Any person who makes any false return or report to
16 the Department as to any material fact required by Sections
17 2b, 5, 5a, 5b, 7, 13, or 13a.3 of this Act or by the
18 International Fuel Tax Agreement is guilty of a Class 2
19 felony.
20 7. A prosecution for any violation of this Section may
21 be commenced anytime within 5 years of the commission of that
22 violation. A prosecution for tax evasion as set forth in
23 paragraph 3.7 of this Section may be prosecuted any time
24 within 5 years of the commission of the last act in
25 furtherance of evasion. The running of the period of
26 limitations under this Section shall be suspended while any
27 proceeding or appeal from any proceeding relating to the
28 quashing or enforcement of any grand jury or administrative
29 subpoena issued in connection with an investigation of the
30 violation of any provision of this Act is pending.
31 8. Any person who provides false documentation required
32 by any Section of this Act is guilty of a Class 4 felony.
33 9. Any person filing a fraudulent application or order
34 form under any provision of this Act is guilty of a Class A
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1 misdemeanor. For each subsequent offense, the person is
2 guilty of a Class 4 felony.
3 10. Any person who acts as a motor carrier and who fails
4 to carry a manifest as provided in Section 5.5 is guilty of a
5 Class A misdemeanor. For each subsequent offense, the person
6 is guilty of a Class 4 felony.
7 11. Any person who knowingly sells or attempts to sell
8 dyed diesel fuel for highway use is guilty of a Class 4
9 felony. For each subsequent offense, the person is guilty of
10 a Class 2 felony.
11 12. Any person who knowingly possesses dyed diesel fuel
12 for highway use is guilty of a Class A misdemeanor. For each
13 subsequent offense, the person is guilty of a Class 4 felony.
14 13. Any person who sells or transports dyed diesel fuel
15 without the notice required by Section 4e shall pay the
16 following penalty:
17 First occurrence....................................$ 500
18 Second and each occurrence thereafter..............$1,000
19 14. Any person who owns, operates, or controls any
20 container, storage tank, or facility used to store or
21 distribute dyed diesel fuel without the notice required by
22 Section 4f shall pay the following penalty:
23 First occurrence....................................$ 500
24 Second and each occurrence thereafter..............$1,000
25 15. If a licensed motor vehicle is found to have dyed
26 diesel fuel within the ordinary fuel tanks attached to the
27 motor vehicle, the operator shall pay the following penalty:
28 First occurrence...................................$2,500
29 Second and each occurrence thereafter..............$5,000
30 16. Any licensed motor fuel distributor or licensed
31 supplier who sells or attempts to sell dyed diesel fuel for
32 highway use shall pay the following penalty:
33 First occurrence..................................$ 5,000
34 Second and each occurrence thereafter.............$10,000
-47- LRB9105921PTdv
1 17. Any person who knowingly sells or transports dyed
2 diesel fuel without the notice required by Section 4e is
3 guilty of a petty offense. For each subsequent offense, the
4 person is guilty of a Class A misdemeanor.
5 18. Any person who knowingly owns, operates, or controls
6 any container, storage tank, or facility used to store or
7 distribute dyed diesel fuel without the notice required by
8 Section 4f is guilty of a petty offense. For each subsequent
9 offense the person is guilty of a Class A misdemeanor.
10 For purposes of this Section, dyed diesel fuel means any
11 dyed diesel fuel whether or not dyed pursuant to Section 4d
12 of this Law.
13 All penalties received under items 13, 14, 15, and 16 of
14 this Section shall be deposited into the Tax Compliance and
15 Administration Fund.
16 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
17 8-20-95.)
18 (35 ILCS 505/16) (from Ch. 120, par. 432)
19 Sec. 16. The Department may, after 5 days' notice,
20 revoke the distributor's, receiver's, or supplier's or bulk
21 user's license or permit of any person (1) who does not
22 operate as a distributor, receiver, supplier or bulk user (a)
23 under Sections 1.2, 1.14, 1.15, or 1.20, (other than those
24 persons who hold licenses under Paragraph A of Section 3),
25 (b) under Paragraph B of Section 3, or (c) under Section 3a-1
26 or (2) who violates any provision of this Act or any rule or
27 regulation promulgated by the Department under Section 14 of
28 this Act, or (3) who refuses to allow any inspection or test
29 authorized by this Law.
30 Any person whose returns for 2 or more consecutive months
31 do not show sufficient taxable sales to indicate an active
32 business as a distributor, receiver, or supplier shall be
33 deemed to not be operating as a distributor, receiver, or
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1 supplier as defined in Sections 1.2, 1.14 or 1.20.
2 The Department may, after 5 days notice, revoke any
3 distributor's, receiver's, or supplier's license of a person
4 who is registered as a reseller of motor fuel pursuant to
5 Section 2a or 2c of the Retailers' Occupation Tax Act and who
6 fails to collect such prepaid tax on invoiced gallons of
7 motor fuel sold or who fails to deliver a statement of tax
8 paid to the purchaser or to the Department as required by
9 Sections 2d and 2e of the Retailers' Occupation Tax Act.
10 The Department may, on notice given by registered mail,
11 cancel a Blender's Permit for any violation of any provisions
12 of this Act or for noncompliance with any rule or regulation
13 made by the Department under Section 14 of this Act.
14 The Department, upon complaint filed in the circuit
15 court, may, by injunction, restrain any person who fails or
16 refuses to comply with the provisions of this Act from acting
17 as a blender or distributor of motor fuel, supplier of
18 special fuel, bulk user of special fuel, or receiver of fuel
19 in this State.
20 The Department may revoke the motor fuel use tax license
21 of a motor carrier registered under Section 13a.4, or that is
22 required to be registered under the terms of the
23 International Fuel Tax Agreement, that violates any provision
24 of this Act or any rule promulgated by the Department under
25 Sections 14 or 14a of this Act. Motor fuel use tax licenses
26 that have been revoked are subject to a $100 reinstatement
27 fee.
28 Licensees registered or required to be registered under
29 Section 13a.4, or persons required to obtain single trip
30 permits under Section 13a.5, may protest any action or audit
31 finding made by the Department by making a written request
32 for a hearing within 30 days after service of the notice of
33 the original action or finding. If the hearing is not
34 requested within 30 days in writing, the original finding or
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1 action is final. Once a hearing has been properly requested,
2 the Department shall give at least 20 days written notice of
3 the time and place of the hearing.
4 (Source: P.A. 88-480; 88-669, eff. 11-29-94; 89-399, eff.
5 8-20-95.)
6 (35 ILCS 505/1.15 rep.)
7 (35 ILCS 505/3a-1 rep.)
8 (35 ILCS 505/3b rep.)
9 (35 ILCS 505/5b rep.)
10 Section 10. The Motor Fuel Tax Law is amended by
11 repealing Sections 1.15, 3a-1, 3b, and 5b.
12 Section 15. The Illinois Vehicle Code is amended by
13 adding Section 11-1419.05 as follows:
14 (625 ILCS 5/11-1419.05 new)
15 Sec. 11-1419-05. A motor carrier shall not operate or
16 cause to be operated, a commercial motor vehicle upon the
17 highways of this State with a revoked motor fuel use tax
18 license. Any person who operates a commercial motor vehicle
19 with a revoked motor fuel use tax license is guilty of a
20 petty offense as provided in Section 13a.6 of the Motor Fuel
21 Tax Law. When a commercial motor vehicle is found to be
22 operating in Illinois with a revoked motor fuel use tax
23 license the vehicle shall be placed out of service and not
24 allowed to operate in Illinois until the motor fuel use tax
25 license is reinstated.
26 Section 99. Effective date. This Act takes effect
27 January 1, 2000.
-50- LRB9105921PTdv
1 INDEX
2 Statutes amended in order of appearance
3 35 ILCS 505/1.2 from Ch. 120, par. 417.2
4 35 ILCS 505/1.5 from Ch. 120, par. 417.5
5 35 ILCS 505/1.13A from Ch. 120, par. 417.13A
6 35 ILCS 505 1.13B new
7 35 ILCS 505/1.14 from Ch. 120, par. 417.14
8 35 ILCS 505/1.23 new
9 35 ILCS 505/1.24 new
10 35 ILCS 505/1.25 new
11 35 ILCS 505/1.26 new
12 35 ILCS 505/2 from Ch. 120, par. 418
13 35 ILCS 505/2b from Ch. 120, par. 418b
14 35 ILCS 505/3 from Ch. 120, par. 419
15 35 ILCS 505/3a from Ch. 120, par. 419a
16 35 ILCS 505/3c from Ch. 120, par. 419b.1
17 35 ILCS 505/4c from Ch. 120, par. 419c
18 N5 ILCS 505/4d new
19 35 ILCS 505/4e new
20 35 ILCS 505/4f
21 35 ILCS 505/5 from Ch. 120, par. 421
22 35 ILCS 505/5a from Ch. 120, par. 421a
23 35 ILCS 505/6 from Ch. 120, par. 422
24 35 ILCS 505/6a from Ch. 120, par. 422a
25 35 ILCS 505/8 from Ch. 120, par. 424
26 35 ILCS 505/11.5 from Ch. 120, par. 427a
27 35 ILCS 505/12 from Ch. 120, par. 428
28 35 ILCS 505/12a from Ch. 120, par. 428a
29 35 ILCS 505/13 from Ch. 120, par. 429
30 35 ILCS 505/13a.6 from Ch. 120, par. 429a6
31 35 ILCS 505/13a.7 from Ch. 120, par. 429a7
32 35 ILCS 505/15 from Ch. 120, par. 431
33 35 ILCS 505/16 from Ch. 120, par. 432
34 35 ILCS 505/1.15 rep.
-51- LRB9105921PTdv
1 35 ILCS 505/3a-1 rep.
2 N5 ILCS 505/3b rep.
3 35 ILCS 505/5b rep.
4 625 ILCS 5/11-1419.05 new