Public Act 098-0964
 
SB3262 EnrolledLRB098 19715 HLH 54926 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Motor Fuel Tax Law is amended by changing
Section 13a.3 as follows:
 
    (35 ILCS 505/13a.3)  (from Ch. 120, par. 429a3)
    Sec. 13a.3. Every person holding a valid unrevoked motor
fuel use tax license issued under Section 13a.4 of this Act
shall, on or before the last day of the month next succeeding
any calendar quarter, file with the Department a report, in
such form as the Department may by rule or regulation
prescribe, setting forth a statement of the number of miles
traveled in every jurisdiction and in this State during the
previous calendar quarter, the number of gallons and type of
reportable motor fuel consumed on the highways of every
jurisdiction and of this State, and the total number of gallons
and types of tax paid fuel purchased within every jurisdiction
during said previous calendar quarter. A motor carrier who
purchases motor fuel in this State who pays a tax thereon under
any section of the Motor Fuel Tax Law other than Sections 13a,
13a.1, 13a.2 and 13a.3, and who does not apply for a refund
under Section 13 of the Motor Fuel Tax Law, shall receive a
gallon for gallon credit against his liability under Sections
13a, 13a.1, 13a.2 and 13a.3 hereof. The rate under Section 2 of
this Act shall apply to each gallon of motor fuel used by such
motor carrier on the highways of Illinois during the previous
calendar quarter in excess of the motor fuel purchased in
Illinois during such previous calendar quarter.
    The rate under subsection (2) of Section 13a of this Act
shall apply to each gallon of motor fuel used by such motor
carrier on the highways of Illinois during the previous
calendar quarter. For purposes of the preceding paragraphs
"used" shall be determined as provided in Section 13a.2 of this
Act.
    For such motor fuel consumed during the previous calendar
quarter, said tax shall be payable on the last day of the month
next succeeding such previous calendar quarter and shall bear
interest until paid at the rate established by the
International Motor Fuel Tax Agreement, as now and hereafter
amended of 1% per month or fraction of month until paid. Motor
carriers required to file bonds under Section 13a.4 of this Act
shall make tax payments to the Department by certified check.
    Reports not filed by the due date shall be considered late
and any taxes due considered delinquent. The licensee may be
assessed a penalty of $50 or 10% of the delinquent taxes,
whichever is greater, for failure to file a report, or for
filing a late report, or for underpayment of taxes due.
    As to each gallon of motor fuel purchased in Illinois by
such motor carrier during the previous calendar quarter in
excess of the number of gallons of motor fuel used by such
motor carrier on the highways of Illinois during such previous
calendar quarter, the taxpayer may take a credit for the
current calendar quarter or the Department may issue a credit
memorandum or refund to such motor carrier for any tax imposed
by Part (a) of Section 13a of this Act paid on each such
gallon. If a credit is given, the credit memorandum shall be
carried over to offset liabilities of the licensee until the
credit is fully offset or until 8 calendar quarters pass after
the end of the calendar quarter in which the credit accrued,
whichever occurs sooner.
    A motor carrier who purchases motor fuel in this State
shall be entitled to a refund under this Section or a credit
against all his liabilities under Sections 13a, 13a.1, 13a.2
and 13a.3 hereof for taxes imposed by the Use Tax Act, the
Retailers' Occupation Tax Act, the Municipal Retailers'
Occupation Tax Act and the County Retailers' Occupation Tax Act
on such motor fuel at a rate equal to that established by
subsection (2) of Section 13a of this Act, provided that such
taxes have been paid by the taxpayer and such taxes have been
charged to the motor carrier claiming the credit or refund.
(Source: P.A. 94-1074, eff. 12-26-06.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/15/2014