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| Public Act 095-0264 |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Motor Fuel Tax Law is amended by adding | ||||
Section 2d as follows: | ||||
(35 ILCS 505/2d new) | ||||
Sec. 2d. Reporting and payment requirements for persons who | ||||
produce biodiesel fuel or biodiesel blends for self-use. | ||||
(a) Beginning July 1, 2007, notwithstanding any other | ||||
reporting provisions of this Act, if a private biodiesel fuel | ||||
producer's total gallonage that is taxable under Sections 2 and | ||||
2a of this Act for biodiesel fuel and biodiesel fuel blends is | ||||
less than 5,000 gallons per year, then he or she must file | ||||
returns and make payment of the tax imposed by Section 2 and | ||||
Section 2a of this Act on an annual basis. The returns and | ||||
payment of tax for a given year are due by January 20 of the | ||||
following year. | ||||
(b) If a private biodiesel fuel producer's total gallonage | ||||
that is taxable under Sections 2 and 2a of this Act for | ||||
biodiesel fuel and biodiesel fuel blends is 5,000 or more | ||||
gallons per year, then he or she must file returns and make | ||||
payment of the tax imposed by Section 2 and Section 2a of this | ||||
Act on a monthly basis. The returns and payment of tax are due | ||||
between the 1st and 20th days of each calendar month for the | ||
preceding calendar month. | ||
(c) Except for persons required to be licensed under | ||
Section 13a.4 of this Act, a person who is subject to the | ||
provisions of this Section is exempt from all bonding and | ||
licensure requirements otherwise imposed under this Act. Each | ||
person who is subject to the provisions of this Section must | ||
keep records as required by Section 12 of this Act. | ||
(d) For the purposes of this Section: | ||
"Biodiesel blend" has the meaning set forth under Section | ||
3-42 of the Use Tax Act (35 ILCS 105/3-42).
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"Biodiesel fuel" has the meaning set forth under Section | ||
3-41 of the Use Tax Act (35 ILCS 105/3-41).
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"Biomass materials" has the meaning set forth under Section | ||
3-43 of the Use Tax Act (35 ILCS 105/3-43). | ||
"Private biodiesel fuel producer" means a person whose only | ||
activities with respect to motor fuel are:
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(1) the conversion of any biomass materials into | ||
biodiesel fuel, which is produced exclusively for personal | ||
use and not for sale; or | ||
(2) the blending of biodiesel fuel resulting in | ||
biodiesel blends, which is produced exclusively for | ||
personal use and not for sale. | ||
Section 10. The Environmental Impact Fee Law is amended by | ||
changing Section 325 as follows:
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(415 ILCS 125/325)
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(Section scheduled to be repealed on January 1, 2013)
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Sec. 325. Incorporation of other Acts. The provisions of | ||
Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, | ||
6c, 8, 9, 10 and 12 (except
to the extent to which the minimum | ||
notice requirement for hearings conflicts
with that provided | ||
for in Section 16 of the Motor Fuel Tax Law), of the
Retailers' | ||
Occupation Tax Act that are not inconsistent with this Act, and
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Section 3-7 of the Uniform Penalty and Interest Act shall apply | ||
as far as
practicable, to the subject matter of this Law to the | ||
same extent as if those
provisions were included in this Law.
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In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17, | ||
and 18 of the Motor
Fuel Tax Law shall apply as far as | ||
practicable, to the subject matter of this
Law to the same | ||
extent as if those provisions were included in this Law.
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References to "taxes" in these incorporated Sections shall | ||
be construed to
apply to the administration, payment, and | ||
remittance of all fees under this
Law.
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(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; | ||
90-491, eff.
1-1-98.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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