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Public Act 92-0030
SB539 Enrolled LRB9204505SMdvA
AN ACT regarding taxes.
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
Sections 2b, 4e, 5a, 6a, 8, 13, 13a.6, and 15 and by adding
Sections 1.27, 1.28, and 1.29 as follows:
(35 ILCS 505/1.27 new)
Sec. 1.27. "Power take-off equipment" means any accessory
that is mounted onto or designed as an integral part of a
transmission of a motor vehicle that is registered for
highway purposes whereby the accessory allows power to be
transferred outside the transmission to a shaft or driveline
and the power is used for a purpose other than propelling the
motor vehicle.
(35 ILCS 505/1.28 new)
Sec. 1.28. "Semitrailer" means every vehicle without
motive power, other than a pole trailer, designed for
carrying persons or property and for being drawn by a motor
vehicle and so constructed that some part of its weight and
that of its load rests upon or is carried by another vehicle.
(35 ILCS 505/1.29 new)
Sec. 1.29. "Research and development" means basic and
applied research in the engineering, designing, development,
or testing of prototypes or new products. "Research and
development" does not include manufacturing quality control,
any product testing by consumers, market research, sales
promotion, sales service, or other non-technological
activities or technical services.
(35 ILCS 505/2b) (from Ch. 120, par. 418b)
Sec. 2b. In addition to the tax collection and reporting
responsibilities imposed elsewhere in this Act, a person who
is required to pay the tax imposed by Section 2a of this Act
shall pay the tax to the Department by return showing all
fuel purchased, acquired or received and sold, distributed or
used during the preceding calendar month including losses of
fuel as the result of evaporation or shrinkage due to
temperature variations, and such other reasonable information
as the Department may require. Losses of fuel as the result
of evaporation or shrinkage due to temperature variations may
not exceed 1% one percent of the total gallons in storage at
the beginning of the month, plus the receipts of gallonage
during the month, minus the gallonage remaining in storage at
the end of the month. Any loss reported that is in excess of
this amount shall be subject to the tax imposed by Section 2a
of this Law. On and after July 1, 2001, for each 6-month
period January through June, net losses of fuel (for each
category of fuel that is required to be reported on a return)
as the result of evaporation or shrinkage due to temperature
variations may not exceed 1% of the total gallons in storage
at the beginning of each January, plus the receipts of
gallonage each January through June, minus the gallonage
remaining in storage at the end of each June. On and after
July 1, 2001, for each 6-month period July through December,
net losses of fuel (for each category of fuel that is
required to be reported on a return) as the result of
evaporation or shrinkage due to temperature variations may
not exceed 1% of the total gallons in storage at the
beginning of each July, plus the receipts of gallonage each
July through December, minus the gallonage remaining in
storage at the end of each December. Any net loss reported
that is in excess of this amount shall be subject to the tax
imposed by Section 2a of this Law. For purposes of this
Section, "net loss" means the number of gallons gained
through temperature variations minus the number of gallons
lost through temperature variations or evaporation for each
of the respective 6-month periods.
The return shall be prescribed by the Department and
shall be filed between the 1st and 20th days of each calendar
month. The Department may, in its discretion, combine the
returns filed under this Section, Section 5, and Section 5a
of this Act. The return must be accompanied by appropriate
computer-generated magnetic media supporting schedule data in
the format required by the Department, unless, as provided by
rule, the Department grants an exception upon petition of a
taxpayer. If the return is filed timely, the seller shall
take a discount of 2% which is allowed to reimburse the
seller for the expenses incurred in keeping records,
preparing and filing returns, collecting and remitting the
tax and supplying data to the Department on request. The 2%
discount, however, shall be applicable only to the amount of
payment which accompanies a return that is filed timely in
accordance with this Section.
(Source: P.A. 91-173, eff. 1-1-00.)
(35 ILCS 505/4e)
Sec. 4e. A legible and conspicuous notice stating "Dyed
Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use"
must appear on all shipping papers, bills of lading, and
invoices accompanying any sale of dyed diesel fuel.
(Source: P.A. 91-173, eff. 1-1-00.)
(35 ILCS 505/5) (from Ch. 120, par. 421)
Sec. 5. Except as hereinafter provided, a person holding
a valid unrevoked license to act as a distributor of motor
fuel shall, between the 1st and 20th days of each calendar
month, make return to the Department, showing an itemized
statement of the number of invoiced gallons of motor fuel of
the types specified in this Section which were purchased,
acquired or received during the preceding calendar month; the
amount of such motor fuel produced, refined, compounded,
manufactured, blended, sold, distributed, and used by the
licensed distributor during the preceding calendar month; the
amount of such motor fuel lost or destroyed during the
preceding calendar month; and the amount of such motor fuel
on hand at the close of business for such month; and such
other reasonable information as the Department may require.
If a distributor's only activities with respect to motor fuel
are either: (1) production of alcohol in quantities of less
than 10,000 proof gallons per year or (2) blending alcohol in
quantities of less than 10,000 proof gallons per year which
such distributor has produced, he shall file returns on an
annual basis with the return for a given year being due by
January 20 of the following year. Distributors whose total
production of alcohol (whether blended or not) exceeds 10,000
proof gallons per year, based on production during the
preceding (calendar) year or as reasonably projected by the
Department if one calendar year's record of production cannot
be established, shall file returns between the 1st and 20th
days of each calendar month as hereinabove provided.
The types of motor fuel referred to in the preceding
paragraph are: (A) All products commonly or commercially
known or sold as gasoline (including casing-head and
absorption or natural gasoline), gasohol, motor benzol or
motor benzene regardless of their classification or uses; and
(B) all combustible gases which exist in a gaseous state at
60 degrees Fahrenheit and at 14.7 pounds per square inch
absolute including, but not limited to, liquefied petroleum
gases used for highway purposes; and (C) special fuel. Only
those quantities of combustible gases (example (B) above)
which are used or sold by the distributor to be used to
propel motor vehicles on the public highways, or which are
delivered into the bulk storage facilities of a bulk user, or
which are delivered into a storage tank that is located at a
facility that has withdrawal facilities which are readily
accessible to and are capable of dispensing combustible gases
into the fuel supply tanks of motor vehicles, shall be
subject to return. For the purposes of this Act, liquefied
petroleum gases shall mean and include any material having a
vapor pressure not exceeding that allowed for commercial
propane composed predominantly of the following hydrocarbons,
either by themselves or as mixtures: Propane, Propylene,
Butane (normal butane or iso-butane) and Butylene (including
isomers).
In case of a sale of special fuel to someone other than a
licensed distributor, or a licensed supplier, for a use other
than in motor vehicles, the distributor shall show in his
return the amount of invoiced gallons sold and the name and
address of the purchaser in addition to any other information
the Department may require.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
In case of a tax-free sale, as provided in Section 6, of
motor fuel which the distributor is required by this Section
to include in his return to the Department, the distributor
in his return shall show: (1) If the sale is made to another
licensed distributor the amount sold and the name, address
and license number of the purchasing distributor; (2) if the
sale is made to a person where delivery is made outside of
this State the name and address of such purchaser and the
point of delivery together with the date and amount
delivered; (3) if the sale is made to the Federal Government
or its instrumentalities the amount sold; (4) if the sale is
made to a municipal corporation owning and operating a local
transportation system for public service in this State the
name and address of such purchaser, and the amount sold, as
evidenced by official forms of exemption certificates
properly executed and furnished by such purchaser; (5) if the
sale is made to a privately owned public utility owning and
operating 2-axle vehicles designed and used for transporting
more than 7 passengers, which vehicles are used as common
carriers in general transportation of passengers, are not
devoted to any specialized purpose and are operated entirely
within the territorial limits of a single municipality or of
any group of contiguous municipalities or in a close radius
thereof, and the operations of which are subject to the
regulations of the Illinois Commerce Commission, then the
name and address of such purchaser and the amount sold as
evidenced by official forms of exemption certificates
properly executed and furnished by the purchaser; (6) if the
product sold is special fuel and if the sale is made to a
licensed supplier under conditions which qualify the sale for
tax exemption under Section 6 of this Act, the amount sold
and the name, address and license number of the purchaser;
and (7) if a sale of special fuel is made to someone other
than a licensed distributor, or a licensed supplier, for a
use other than in motor vehicles, by making a specific
notation thereof on the invoice or sales slip covering such
sales and obtaining such supporting documentation as may be
required by the Department.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
A person whose license to act as a distributor of motor
fuel has been revoked shall make a return to the Department
covering the period from the date of the last return to the
date of the revocation of the license, which return shall be
delivered to the Department not later than 10 days from the
date of the revocation or termination of the license of such
distributor; the return shall in all other respects be
subject to the same provisions and conditions as returns by
distributors licensed under the provisions of this Act.
The records, waybills and supporting documents kept by
railroads and other common carriers in the regular course of
business shall be prima facie evidence of the contents and
receipt of cars or tanks covered by those records, waybills
or supporting documents.
If the Department has reason to believe and does believe
that the amount shown on the return as purchased, acquired,
received, sold, used, lost or destroyed is incorrect, or that
an amount of motor fuel of the types required by the second
paragraph of this Section to be reported to the Department
has not been correctly reported the Department shall fix an
amount for such receipt, sales, use, loss or destruction
according to its best judgment and information, which amount
so fixed by the Department shall be prima facie correct. All
returns shall be made on forms prepared and furnished by the
Department, and shall contain such other information as the
Department may reasonably require. The return must be
accompanied by appropriate computer-generated magnetic media
supporting schedule data in the format required by the
Department, unless, as provided by rule, the Department
grants an exception upon petition of a taxpayer. All licensed
distributors shall report all losses of motor fuel sustained
on account of fire, theft, spillage, spoilage, leakage, or
any other provable cause when filing the return for the
period during which the loss occurred. The mere making of the
report does not assure the allowance of the loss as a
reduction in tax liability. Losses of motor fuel as the
result of evaporation or shrinkage due to temperature
variations may not exceed 1% one percent of the total gallons
in storage at the beginning of the month, plus the receipts
of gallonage during the month, minus the gallonage remaining
in storage at the end of the month. Any loss reported that
is in excess of 1% one percent shall be subject to the tax
imposed by Section 2 of this Law. On and after July 1, 2001,
for each 6-month period January through June, net losses of
motor fuel (for each category of motor fuel that is required
to be reported on a return) as the result of evaporation or
shrinkage due to temperature variations may not exceed 1% of
the total gallons in storage at the beginning of each
January, plus the receipts of gallonage each January through
June, minus the gallonage remaining in storage at the end of
each June. On and after July 1, 2001, for each 6-month
period July through December, net losses of motor fuel (for
each category of motor fuel that is required to be reported
on a return) as the result of evaporation or shrinkage due to
temperature variations may not exceed 1% of the total gallons
in storage at the beginning of each July, plus the receipts
of gallonage each July through December, minus the gallonage
remaining in storage at the end of each December. Any net
loss reported that is in excess of this amount shall be
subject to the tax imposed by Section 2 of this Law. For
purposes of this Section, "net loss" means the number of
gallons gained through temperature variations minus the
number of gallons lost through temperature variations or
evaporation for each of the respective 6-month periods.
(Source: P.A. 91-173, eff. 1-1-00.)
(35 ILCS 505/5a) (from Ch. 120, par. 421a)
Sec. 5a. A person holding a valid unrevoked license to
act as a supplier of special fuel shall, between the 1st and
20th days of each calendar month, make return to the
Department showing an itemized statement of the number of
invoiced gallons of special fuel acquired, received,
purchased, sold, or used during the preceding calendar month;
the amount of special fuel sold, distributed, and used by the
licensed supplier during the preceding calendar month; the
amount of special fuel lost or destroyed during the preceding
calendar month; and the amount of special fuel on hand at the
close of business for the preceding calendar month; and such
other reasonable information as the Department may require.
A person whose license to act as a supplier of special
fuel has been revoked shall make a return to the Department
covering the period from the date of the last return to the
date of the revocation of the license, which return shall be
delivered to the Department not later than 10 days from the
date of the revocation or termination of the license of such
supplier. The return shall in all other respects be subject
to the same provisions and conditions as returns by suppliers
licensed under this Act.
The records, waybills and supporting documents kept by
railroads and other common carriers in the regular course of
business shall be prima facie evidence of the contents and
receipt of cars or tanks covered by those records, waybills
or supporting documents.
If the Department has reason to believe and does believe
that the amount shown on the return as purchased, acquired,
received, sold, used, or lost is incorrect, or that an amount
of special fuel of the type required by the 1st paragraph of
this Section to be reported to the Department by suppliers
has not been correctly reported as a purchase, receipt, sale,
use, or loss the Department shall fix an amount for such
purchase, receipt, sale, use, or loss according to its best
judgment and information, which amount so fixed by the
Department shall be prima facie correct. All licensed
suppliers shall report all losses of special fuel sustained
on account of fire, theft, spillage, spoilage, leakage, or
any other provable cause when filing the return for the
period during which the loss occurred. The mere making of
the report does not assure the allowance of the loss as a
reduction in tax liability. Losses of special fuel as the
result of evaporation or shrinkage due to temperature
variations may not exceed 1% one percent of the total gallons
in storage at the beginning of the month, plus the receipts
of gallonage during the month, minus the gallonage remaining
in storage at the end of the month.
Any loss reported that is in excess of 1% one percent
shall be subject to the tax imposed by Section 2 of this Law.
On and after July 1, 2001, for each 6-month period January
through June, net losses of special fuel (for each category
of special fuel that is required to be reported on a return)
as the result of evaporation or shrinkage due to temperature
variations may not exceed 1% of the total gallons in storage
at the beginning of each January, plus the receipts of
gallonage each January through June, minus the gallonage
remaining in storage at the end of each June. On and after
July 1, 2001, for each 6-month period July through December,
net losses of special fuel (for each category of special fuel
that is required to be reported on a return) as the result of
evaporation or shrinkage due to temperature variations may
not exceed 1% of the total gallons in storage at the
beginning of each July, plus the receipts of gallonage each
July through December, minus the gallonage remaining in
storage at the end of each December. Any net loss reported
that is in excess of this amount shall be subject to the tax
imposed by Section 2 of this Law. For purposes of this
Section, "net loss" means the number of gallons gained
through temperature variations minus the number of gallons
lost through temperature variations or evaporation for each
of the respective 6-month periods.
In case of a sale of special fuel to someone other than a
licensed distributor or licensed supplier for a use other
than in motor vehicles, the supplier shall show in his return
the amount of invoiced gallons sold and the name and address
of the purchaser in addition to any other information the
Department may require.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
All returns shall be made on forms prepared and furnished
by the Department and shall contain such other information as
the Department may reasonably require. The return must be
accompanied by appropriate computer-generated magnetic media
supporting schedule data in the format required by the
Department, unless, as provided by rule, the Department
grants an exception upon petition of a taxpayer.
In case of a tax-free sale, as provided in Section 6a, of
special fuel which the supplier is required by this Section
to include in his return to the Department, the supplier in
his return shall show: (1) If the sale of special fuel is
made to the Federal Government or its instrumentalities; (2)
if the sale of special fuel is made to a municipal
corporation owning and operating a local transportation
system for public service in this State, the name and address
of such purchaser and the amount sold, as evidenced by
official forms of exemption certificates properly executed
and furnished by such purchaser; (3) if the sale of special
fuel is made to a privately owned public utility owning and
operating 2-axle vehicles designed and used for transporting
more than 7 passengers, which vehicles are used as common
carriers in general transportation of passengers, are not
devoted to any specialized purpose and are operated entirely
within the territorial limits of a single municipality or of
any group of contiguous municipalities or in a close radius
thereof, and the operations of which are subject to the
regulations of the Illinois Commerce Commission, then the
name and address of such purchaser and the amount sold, as
evidenced by official forms of exemption certificates
properly executed and furnished by such purchaser; (4) if the
product sold is special fuel and if the sale is made to a
licensed supplier or to a licensed distributor under
conditions which qualify the sale for tax exemption under
Section 6a of this Act, the amount sold and the name, address
and license number of such purchaser; (5) if a sale of
special fuel is made to a person where delivery is made
outside of this State, the name and address of such purchaser
and the point of delivery together with the date and amount
of invoiced gallons delivered; and (6) if a sale of special
fuel is made to someone other than a licensed distributor or
a licensed supplier, for a use other than in motor vehicles,
by making a specific notation thereof on the invoice or sales
slip covering that sale and obtaining such supporting
documentation as may be required by the Department.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
(Source: P.A. 91-173, eff. 1-1-00.)
(35 ILCS 505/6a) (from Ch. 120, par. 422a)
Sec. 6a. Collection of tax; suppliers. A supplier, other
than a licensed distributor, who sells or distributes any
special fuel, which he is required by Section 5a to report to
the Department when filing a return, shall (except as
hereinafter provided) collect at the time of such sale and
distribution, the amount of tax imposed under this Act on all
such special fuel sold and distributed, and at the time of
making a return, the supplier shall pay to the Department the
amount so collected less a discount of 2% which is allowed
to reimburse the supplier for the expenses incurred in
keeping records, preparing and filing returns, collecting and
remitting the tax and supplying data to the Department on
request, and shall also pay to the Department an amount
equal to the amount that would be collectible as a tax in the
event of a sale thereof on all such special fuel used by said
supplier during the period covered by the return. However,
no payment shall be made based upon dyed diesel fuel used by
said supplier for non-highway purposes. The 2% discount shall
only be applicable to the amount of tax payment which
accompanies a return which is filed timely in accordance with
Section 5(a) of this Act. In each subsequent sale of special
fuel on which the amount of tax imposed under this Act has
been collected as provided in this Section, the amount so
collected shall be added to the selling price, so that the
amount of tax is paid ultimately by the user of the special
fuel. However, no collection or payment shall be made in the
case of the sale or use of any special fuel to the extent to
which such sale or use of motor fuel may not, under the
Constitution and statutes of the United States, be made the
subject of taxation by this State.
A person whose license to act as supplier of special fuel
has been revoked shall, at the time of making a return, also
pay to the Department an amount equal to the amount that
would be collectible as a tax in the event of a sale thereof
on all special fuel, which he is required by the 1st
paragraph of Section 5a to report to the Department in making
a return.
A supplier may make tax-free sales of special fuel, with
respect to which he is otherwise required to collect the tax,
when the motor fuel is delivered from a dispensing facility
that has withdrawal facilities capable of dispensing special
fuel into the fuel supply tanks of motor vehicles only as
specified in the following items 1, 2, and 3. A supplier may
make tax-free sales of special fuel, with respect to which he
is otherwise required to collect the tax, when the special
fuel is delivered from other facilities only as specified in
the following items 1 through 7.
1. When the sale is made to the federal government
or its instrumentalities.
2. When the sale is made to a municipal corporation
owning and operating a local transportation system for
public service in this State when an official certificate
of exemption is obtained in lieu of the tax.
3. When the sale is made to a privately owned
public utility owning and operating 2 axle vehicles
designed and used for transporting more than 7
passengers, which vehicles are used as common carriers in
general transportation of passengers, are not devoted to
any specialized purpose and are operated entirely within
the territorial limits of a single municipality or of any
group of contiguous municipalities, or in a close radius
thereof, and the operations of which are subject to the
regulations of the Illinois Commerce Commission, when an
official certificate of exemption is obtained in lieu of
the tax.
4. When a sale of special fuel is made to a person
holding a valid unrevoked license as a supplier or a
distributor by making a specific notation thereof on
invoice or sales slip covering each such sale.
5. When a sale of special fuel is made to someone
other than a licensed distributor or, licensed supplier,
or licensed bulk user for a use other than in motor
vehicles, by making a specific notation thereof on the
invoice or sales slip covering such sale and obtaining
such supporting documentation as may be required by the
Department. The supplier shall obtain and keep the
supporting documentation in such form as the Department
may require by rule.
6. (Blank).
7. When a sale of special fuel is made to a person
where delivery is made outside of this State.
All special fuel sold or used for non-highway purposes
must have a dye added in accordance with Section 4d of this
Law.
All suits or other proceedings brought for the purpose of
recovering any taxes, interest or penalties due the State of
Illinois under this Act may be maintained in the name of the
Department.
(Source: P.A. 91-173, eff. 1-1-00.)
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in Section Sections 8a,
subdivision (h)(1) of Section 12a, Section and 13a.6, and
items 13, 14, 15, and 16 of Section 15, all money received by
the Department under this Act, including payments made to the
Department by member jurisdictions participating in the
International Fuel Tax Agreement, shall be deposited in a
special fund in the State treasury, to be known as the "Motor
Fuel Tax Fund", and shall be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on
special fuel under paragraph (b) of Section 2 and Section 13a
of this Act shall be transferred to the State Construction
Account Fund in the State Treasury;
(b) $420,000 shall be transferred each month to the
State Boating Act Fund to be used by the Department of
Natural Resources for the purposes specified in Article X of
the Boat Registration and Safety Act;
(c) $2,250,000 shall be transferred each month to the
Grade Crossing Protection Fund to be used as follows: not
less than $6,000,000 each fiscal year shall be used for the
construction or reconstruction of rail highway grade
separation structures; beginning with fiscal year 1997 and
ending in fiscal year 2000, $1,500,000, beginning with fiscal
year 2001 and ending in fiscal year 2003, $2,250,000, and
$750,000 in fiscal year 2004 and each fiscal year thereafter
shall be transferred to the Transportation Regulatory Fund
and shall be accounted for as part of the rail carrier
portion of such funds and shall be used to pay the cost of
administration of the Illinois Commerce Commission's railroad
safety program in connection with its duties under subsection
(3) of Section 18c-7401 of the Illinois Vehicle Code, with
the remainder to be used by the Department of Transportation
upon order of the Illinois Commerce Commission, to pay that
part of the cost apportioned by such Commission to the State
to cover the interest of the public in the use of highways,
roads, streets, or pedestrian walkways in the county highway
system, township and district road system, or municipal
street system as defined in the Illinois Highway Code, as the
same may from time to time be amended, for separation of
grades, for installation, construction or reconstruction of
crossing protection or reconstruction, alteration, relocation
including construction or improvement of any existing highway
necessary for access to property or improvement of any grade
crossing including the necessary highway approaches thereto
of any railroad across the highway or public road, or for the
installation, construction, reconstruction, or maintenance of
a pedestrian walkway over or under a railroad right-of-way,
as provided for in and in accordance with Section 18c-7401 of
the Illinois Vehicle Code. The Commission shall not order
more than $2,000,000 per year in Grade Crossing Protection
Fund moneys for pedestrian walkways. In entering orders for
projects for which payments from the Grade Crossing
Protection Fund will be made, the Commission shall account
for expenditures authorized by the orders on a cash rather
than an accrual basis. For purposes of this requirement an
"accrual basis" assumes that the total cost of the project is
expended in the fiscal year in which the order is entered,
while a "cash basis" allocates the cost of the project among
fiscal years as expenditures are actually made. To meet the
requirements of this subsection, the Illinois Commerce
Commission shall develop annual and 5-year project plans of
rail crossing capital improvements that will be paid for with
moneys from the Grade Crossing Protection Fund. The annual
project plan shall identify projects for the succeeding
fiscal year and the 5-year project plan shall identify
projects for the 5 directly succeeding fiscal years. The
Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate,
the Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
(d) of the amount remaining after allocations provided
for in subsections (a), (b) and (c), a sufficient amount
shall be reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation
in performing its duties imposed by the Illinois Highway
Code for supervising the use of motor fuel tax funds
apportioned to municipalities, counties and road
districts;
(3) refunds provided for in Section 13 of this Act
and under the terms of the International Fuel Tax
Agreement referenced in Section 14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State
Comptroller and Treasurer from the Motor Fuel Tax Fund to
the Vehicle Inspection Fund, and for the period July 1,
1994 through June 30, 2000, June 30, 2006, one-twelfth of
$25,000,000 each month, and for the period July 1, 2000
through June 30, 2006, one-twelfth of $30,000,000 each
month, for the administration of the Vehicle Emissions
Inspection Law of 1995, to be transferred by the State
Comptroller and Treasurer from the Motor Fuel Tax Fund
into the Vehicle Inspection Fund;
(5) amounts ordered paid by the Court of Claims;
and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel
Tax Agreement. The Department shall certify these
amounts to the Comptroller by the 15th day of each month;
the Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning
January 1, 2000, 45.6% shall be deposited as follows:
(A) 37% into the State Construction Account
Fund, and
(B) 63% into the Road Fund, $1,250,000 of
which shall be reserved each month for the
Department of Transportation to be used in
accordance with the provisions of Sections 6-901
through 6-906 of the Illinois Highway Code;
(2) Until January 1, 2000, 41.6%, and beginning
January 1, 2000, 54.4% shall be transferred to the
Department of Transportation to be distributed as
follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having
less than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the
population of the municipality as determined by the last
preceding census for the purpose of determining the allotment
for that municipality. If the population of any municipality
was not determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall
be in accordance with any census taken by such municipality.
Any municipal census used in accordance with this Section
shall be certified to the Department of Transportation by the
clerk of such municipality, and the accuracy thereof shall be
subject to approval of the Department which may make such
corrections as it ascertains to be necessary.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of
the State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees
received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State
shall, on or before April 15 of each year, transmit to the
Department of Transportation a full and complete report
showing the amount of motor vehicle license fees received
from the residents of each county, respectively, during the
preceding calendar year. The Department of Transportation
shall, each month, use for allotment purposes the last such
report received from the Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the
total mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or
district roads in the respective road districts bears to the
total mileage of all such township or district roads in the
county. After July 1 of any year, no allocation shall be
made for any road district unless it levied a tax for road
and bridge purposes in an amount which will require the
extension of such tax against the taxable property in any
such road district at a rate of not less than either .08% of
the value thereof, based upon the assessment for the year
immediately prior to the year in which such tax was levied
and as equalized by the Department of Revenue or, in DuPage
County, an amount equal to or greater than $12,000 per mile
of road under the jurisdiction of the road district,
whichever is less. If any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied
in an amount which would require extension at a rate of not
less than .08% of the value of the taxable property thereof,
as equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a
proper compliance with this Section and shall qualify such
road district for an allotment under this Section. If a
township has transferred to the road and bridge fund money
which, when added to the amount of any tax levy of the road
district would be the equivalent of a tax levy requiring
extension at a rate of at least .08%, or, in DuPage County,
an amount equal to or greater than $12,000 per mile of road
under the jurisdiction of the road district, whichever is
less, such transfer, together with any such tax levy, shall
be deemed a proper compliance with this Section and shall
qualify the road district for an allotment under this
Section.
In counties in which a property tax extension limitation
is imposed under the Property Tax Extension Limitation Law,
road districts may retain their entitlement to a motor fuel
tax allotment if, at the time the property tax extension
limitation was imposed, the road district was levying a road
and bridge tax at a rate sufficient to entitle it to a motor
fuel tax allotment and continues to levy the maximum
allowable amount after the imposition of the property tax
extension limitation. Any road district may in all
circumstances retain its entitlement to a motor fuel tax
allotment if it levied a road and bridge tax in an amount
that will require the extension of the tax against the
taxable property in the road district at a rate of not less
than 0.08% of the assessed value of the property, based upon
the assessment for the year immediately preceding the year in
which the tax was levied and as equalized by the Department
of Revenue or, in DuPage County, an amount equal to or
greater than $12,000 per mile of road under the jurisdiction
of the road district, whichever is less.
As used in this Section the term "road district" means
any road district, including a county unit road district,
provided for by the Illinois Highway Code; and the term
"township or district road" means any road in the township
and district road system as defined in the Illinois Highway
Code. For the purposes of this Section, "road district" also
includes park districts, forest preserve districts and
conservation districts organized under Illinois law and
"township or district road" also includes such roads as are
maintained by park districts, forest preserve districts and
conservation districts. The Department of Transportation
shall determine the mileage of all township and district
roads for the purposes of making allotments and allocations
of motor fuel tax funds for use in road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the
allotment is made. The treasurer of the municipality or
county may invest these funds until their use is required and
the interest earned by these investments shall be limited to
the same uses as the principal funds.
(Source: P.A. 90-110, eff. 7-14-97; 90-655, eff. 7-30-98;
90-659, eff. 1-1-99; 90-691, eff. 1-1-99; 91-37, eff. 7-1-99;
91-59, eff. 6-30-99; 91-173, eff. 1-1-00; 91-357, eff.
7-29-99; 91-704, eff. 7-1-00; 91-725, eff. 6-2-00; 91-794,
eff. 6-9-00; revised 6-28-00.)
(35 ILCS 505/13) (from Ch. 120, par. 429)
Sec. 13. Refund of tax paid. Any person other than a
distributor or supplier, who loses motor fuel through any
cause or uses motor fuel (upon which he has paid the amount
required to be collected under Section 2 of this Act) for any
purpose other than operating a motor vehicle upon the public
highways or waters, shall be reimbursed and repaid the amount
so paid.
Any person who purchases motor fuel in Illinois and uses
that motor fuel in another state and that other state imposes
a tax on the use of such motor fuel shall be reimbursed and
repaid the amount of Illinois tax paid under Section 2 of
this Act on the motor fuel used in such other state.
Reimbursement and repayment shall be made by the Department
upon receipt of adequate proof of taxes paid to another state
and the amount of motor fuel used in that state.
Claims for such reimbursement must be made to the
Department of Revenue, duly verified by the claimant (or by
the claimant's legal representative if the claimant has died
or become a person under legal disability), upon forms
prescribed by the Department. The claim must state such
facts relating to the purchase, importation, manufacture or
production of the motor fuel by the claimant as the
Department may deem necessary, and the time when, and the
circumstances of its loss or the specific purpose for which
it was used (as the case may be), together with such other
information as the Department may reasonably require. No
claim based upon idle time shall be allowed.
Claims for full reimbursement for taxes paid on or before
December 31, 1999 must be filed not later than one year after
the date on which the tax was paid by the claimant. If,
however, a claim for such reimbursement otherwise meeting the
requirements of this Section is filed more than one year but
less than 2 years after that date, the claimant shall be
reimbursed at the rate of 80% of the amount to which he would
have been entitled if his claim had been timely filed.
Claims for full reimbursement for taxes paid on or after
January 1, 2000 must be filed not later than 2 years after
the date on which the tax was paid by the claimant.
The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department has approved any such claim,
it shall pay to the claimant (or to the claimant's legal
representative, as such if the claimant has died or become a
person under legal disability) the reimbursement provided in
this Section, out of any moneys appropriated to it for that
purpose.
Any distributor or supplier who has paid the tax imposed
by Section 2 of this Act upon motor fuel lost or used by such
distributor or supplier for any purpose other than operating
a motor vehicle upon the public highways or waters may file a
claim for credit or refund to recover the amount so paid.
Such claims shall be filed on forms prescribed by the
Department. Such claims shall be made to the Department,
duly verified by the claimant (or by the claimant's legal
representative if the claimant has died or become a person
under legal disability), upon forms prescribed by the
Department. The claim shall state such facts relating to the
purchase, importation, manufacture or production of the motor
fuel by the claimant as the Department may deem necessary and
the time when the loss or nontaxable use occurred, and the
circumstances of its loss or the specific purpose for which
it was used (as the case may be), together with such other
information as the Department may reasonably require. Claims
must be filed not later than one year after the date on which
the tax was paid by the claimant.
The Department may make such investigation of the
correctness of the facts stated in such claims as it deems
necessary. When the Department approves a claim, the
Department shall issue a refund or credit memorandum as
requested by the taxpayer, to the distributor or supplier who
made the payment for which the refund or credit is being
given or, if the distributor or supplier has died or become
incompetent, to such distributor's or supplier's legal
representative, as such. The amount of such credit
memorandum shall be credited against any tax due or to become
due under this Act from the distributor or supplier who made
the payment for which credit has been given.
Any credit or refund that is allowed under this Section
shall bear interest at the rate and in the manner specified
in the Uniform Penalty and Interest Act.
In case the distributor or supplier requests and the
Department determines that the claimant is entitled to a
refund, such refund shall be made only from such
appropriation as may be available for that purpose. If it
appears unlikely that the amount appropriated would permit
everyone having a claim allowed during the period covered by
such appropriation to elect to receive a cash refund, the
Department, by rule or regulation, shall provide for the
payment of refunds in hardship cases and shall define what
types of cases qualify as hardship cases.
In any case in which there has been an erroneous refund
of tax payable under this Section, a notice of tax liability
may be issued at any time within 3 years from the making of
that refund, or within 5 years from the making of that refund
if it appears that any part of the refund was induced by
fraud or the misrepresentation of material fact. The amount
of any proposed assessment set forth by the Department shall
be limited to the amount of the erroneous refund.
If no tax is due and no proceeding is pending to
determine whether such distributor or supplier is indebted to
the Department for tax, the credit memorandum so issued may
be assigned and set over by the lawful holder thereof,
subject to reasonable rules of the Department, to any other
licensed distributor or supplier who is subject to this Act,
and the amount thereof applied by the Department against any
tax due or to become due under this Act from such assignee.
If the payment for which the distributor's or supplier's
claim is filed is held in the protest fund of the State
Treasury during the pendency of the claim for credit
proceedings pursuant to the order of the court in accordance
with Section 2a of the State Officers and Employees Money
Disposition Act and if it is determined by the Department or
by the final order of a reviewing court under the
Administrative Review Law that the claimant is entitled to
all or a part of the credit claimed, the claimant, instead of
receiving a credit memorandum from the Department, shall
receive a cash refund from the protest fund as provided for
in Section 2a of the State Officers and Employees Money
Disposition Act.
If any person ceases to be licensed as a distributor or
supplier while still holding an unused credit memorandum
issued under this Act, such person may, at his election
(instead of assigning the credit memorandum to a licensed
distributor or licensed supplier under this Act), surrender
such unused credit memorandum to the Department and receive a
refund of the amount to which such person is entitled.
For claims based upon taxes paid on or before December
31, 2000, a no claim based upon the use of undyed diesel fuel
shall not be allowed except (i) if allowed under the
following paragraph or (ii) for undyed diesel fuel used by a
commercial vehicle, as that term is defined in Section
1-111.8 of the Illinois Vehicle Code, for any purpose other
than operating the commercial vehicle upon the public
highways and unlicensed commercial vehicles operating on
private property. Claims shall be limited to commercial
vehicles that are operated for both highway purposes and any
purposes other than operating such vehicles upon the public
highways.
For claims based upon taxes paid on or after January 1,
2000, a claim based upon the use of undyed diesel fuel shall
not be allowed except (i) if allowed under the preceding
paragraph or (ii) for claims for the following:
(1) Undyed diesel fuel used (i) in a manufacturing
process, as defined in Section 2-45 of the Retailers'
Occupation Tax Act, wherein the undyed diesel fuel
becomes a component part of a product or by-product,
other than fuel or motor fuel, when the use of dyed
diesel fuel in that manufacturing process results in a
product that is unsuitable for its intended use or (ii)
for testing machinery and equipment in a manufacturing
process, as defined in Section 2-45 of the Retailers'
Occupation Tax Act, wherein the testing takes place on
private property.
(2) Undyed diesel fuel used by a manufacturer on
private property in the research and development, as
defined in Section 1.29, of machinery or equipment
intended for manufacture.
(3) Undyed diesel fuel used by a single unit
self-propelled agricultural fertilizer implement,
designed for on and off road use, equipped with flotation
tires and specially adapted for the application of plant
food materials or agricultural chemicals.
(4) Undyed diesel fuel used by a commercial motor
vehicle for any purpose other than operating the
commercial motor vehicle upon the public highways.
Claims shall be limited to commercial motor vehicles that
are operated for both highway purposes and any purposes
other than operating such vehicles upon the public
highways.
(5) Undyed diesel fuel used by a unit of local
government in its operation of an airport if the undyed
diesel fuel is used directly in airport operations on
airport property.
(6) Undyed diesel fuel used by refrigeration units
that are permanently mounted to a semitrailer, as defined
in Section 1.28 of this Law, wherein the refrigeration
units have a fuel supply system dedicated solely for the
operation of the refrigeration units.
(7) Undyed diesel fuel used by power take-off
equipment as defined in Section 1.27 of this Law.
Any person who has paid the tax imposed by Section 2 of
this Law upon undyed diesel fuel that is unintentionally
mixed with dyed diesel fuel and who owns or controls the
mixture of undyed diesel fuel and dyed diesel fuel may file a
claim for refund to recover the amount paid. The amount of
undyed diesel fuel unintentionally mixed must equal 500
gallons or more. Any claim for refund of unintentionally
mixed undyed diesel fuel and dyed diesel fuel shall be
supported by documentation showing the date and location of
the unintentional mixing, the number of gallons involved, the
disposition of the mixed diesel fuel, and any other
information that the Department may reasonably require. Any
unintentional mixture of undyed diesel fuel and dyed diesel
fuel shall be sold or used only for non-highway purposes.
The Department shall promulgate regulations establishing
specific limits on the amount of undyed diesel fuel that may
be claimed for refund.
For purposes of claims for refund, "loss" means the
reduction of motor fuel resulting from fire, theft, spillage,
spoilage, leakage, or any other provable cause, but does not
include a reduction resulting from evaporation or shrinkage
due to temperature variations.
(Source: P.A. 90-491, eff. 1-1-98; 91-173, eff. 1-1-00.)
(35 ILCS 505/13a.6) (from Ch. 120, par. 429a6)
Sec. 13a.6. In addition to any other penalties imposed
by this Act:
(a) If a commercial motor vehicle is found operating in
Illinois (i) without displaying decals required by Section
13a.4 of this Act, or in lieu thereof only for the period
specified on the temporary permit, a valid 30-day
International Fuel Tax Agreement temporary permit, (ii)
without carrying a motor fuel use tax license as required by
Section 13a.4 of this Act, (iii) without carrying a single
trip permit, when applicable, as provided in Section 13a.5 of
this Act, or (iv) with a revoked motor fuel use tax license,
the operator is guilty of a petty offense and must pay a
minimum of $75. For each subsequent occurrence, the operator
must pay a minimum of $150.
When a commercial motor vehicle is found operating in
Illinois with a revoked motor fuel use tax license, the
vehicle shall be placed out of service and not allowed to
operate in Illinois until the motor fuel use tax license is
reinstated.
(b) If a commercial motor vehicle is found to be
operating in Illinois without a valid motor fuel use tax
license and without properly displaying decals required by
Section 13a.4 or without a valid single trip permit when
required by Section 13a.5 of this Act or a valid 30-day
International Fuel Tax Agreement temporary permit, the person
required to obtain a license or permit under Section 13a.4 or
13a.5 of this Law must pay a minimum of $1,000 as a penalty.
For each subsequent occurrence, the person must pay a minimum
of $2,000 as a penalty.
All penalties received under this Section shall be
deposited into the Tax Compliance and Administration Fund.
Improper use of the motor fuel use tax license, single
trip permit, or decals provided for in this Section may be
cause for revocation of the license.
For purposes of this Section, "motor fuel use tax
license" means (i) a motor fuel use tax license issued by the
Department or by any member jurisdiction under the
International Fuel Tax Agreement, or (ii) a valid 30-day
International Fuel Tax Agreement temporary permit.
(Source: P.A. 91-173, eff. 1-1-00.)
(35 ILCS 505/15) (from Ch. 120, par. 431)
Sec. 15. 1. Any person who knowingly acts as a
distributor of motor fuel or supplier of special fuel, or
receiver of fuel without having a license so to do, or who
knowingly fails or refuses to file a return with the
Department as provided in Section 2b, Section 5, or Section
5a of this Act, or who knowingly fails or refuses to make
payment to the Department as provided either in Section 2b,
Section 6, Section 6a, or Section 7 of this Act, shall be
guilty of a Class 3 felony. Each day any person knowingly
acts as a distributor of motor fuel, supplier of special
fuel, or receiver of fuel without having a license so to do
or after such a license has been revoked, constitutes a
separate offense.
2. Any person who acts as a motor carrier without having
a valid motor fuel use tax license, issued by the Department
or by a member jurisdiction under the provisions of the
International Fuel Tax Agreement, or a valid single trip
permit is guilty of a Class A misdemeanor for a first offense
and is guilty of a Class 4 felony for each subsequent
offense. Any person (i) who fails or refuses to make payment
to the Department as provided in Section 13a.1 of this Act or
in the International Fuel Tax Agreement referenced in Section
14a, or (ii) who fails or refuses to make the quarterly
return as provided in Section 13a.3 is guilty of a Class 4
felony; and for each subsequent offense, such person is
guilty of a Class 3 felony.
3. In case such person acting as a distributor,
receiver, supplier, or motor carrier is a corporation, then
the officer or officers, agent or agents, employee or
employees, of such corporation responsible for any act of
such corporation, or failure of such corporation to act,
which acts or failure to act constitutes a violation of any
of the provisions of this Act as enumerated in paragraphs 1
and 2 of this Section, shall be punished by such fine or
imprisonment, or by both such fine and imprisonment as
provided in those paragraphs.
3.5. Any person who knowingly enters false information
on any supporting documentation required to be kept by
Section 6 or 6a of this Act is guilty of a Class 3 felony.
3.7. Any person who knowingly attempts in any manner to
evade or defeat any tax imposed by this Act or the payment of
any tax imposed by this Act is guilty of a Class 2 felony.
4. Any person who refuses, upon demand, to submit for
inspection, books and records, or who fails or refuses to
keep books and records in violation of Section 12 of this
Act, or any distributor, receiver, or supplier who violates
any reasonable rule or regulation adopted by the Department
for the enforcement of this Act is guilty of a Class A
misdemeanor. Any person who acts as a blender in violation
of Section 3 of this Act or who having transported reportable
motor fuel within Section 7b of this Act fails to make the
return required by that Section, is guilty of a Class 4
felony.
5. Any person licensed under Section 13a.4, 13a.5, or
the International Fuel Tax Agreement who: (a) fails or
refuses to keep records and books, as provided in Section
13a.2 or as required by the terms of the International Fuel
Tax Agreement, (b) refuses upon demand by the Department to
submit for inspection and examination the records required by
Section 13a.2 of this Act or by the terms of the
International Motor Fuel Tax Agreement, or (c) violates any
reasonable rule or regulation adopted by the Department for
the enforcement of this Act, is guilty of a Class A
misdemeanor.
6. Any person who makes any false return or report to
the Department as to any material fact required by Sections
2b, 5, 5a, 7, 13, or 13a.3 of this Act or by the
International Fuel Tax Agreement is guilty of a Class 2
felony.
7. A prosecution for any violation of this Section may
be commenced anytime within 5 years of the commission of that
violation. A prosecution for tax evasion as set forth in
paragraph 3.7 of this Section may be prosecuted any time
within 5 years of the commission of the last act in
furtherance of evasion. The running of the period of
limitations under this Section shall be suspended while any
proceeding or appeal from any proceeding relating to the
quashing or enforcement of any grand jury or administrative
subpoena issued in connection with an investigation of the
violation of any provision of this Act is pending.
8. Any person who provides false documentation required
by any Section of this Act is guilty of a Class 4 felony.
9. Any person filing a fraudulent application or order
form under any provision of this Act is guilty of a Class A
misdemeanor. For each subsequent offense, the person is
guilty of a Class 4 felony.
10. Any person who acts as a motor carrier and who fails
to carry a manifest as provided in Section 5.5 is guilty of a
Class A misdemeanor. For each subsequent offense, the person
is guilty of a Class 4 felony.
11. Any person who knowingly sells or attempts to sell
dyed diesel fuel for highway use is guilty of a Class 4
felony. For each subsequent offense, the person is guilty of
a Class 2 felony.
12. Any person who knowingly possesses dyed diesel fuel
for highway use is guilty of a Class A misdemeanor. For each
subsequent offense, the person is guilty of a Class 4 felony.
13. Any person who sells or transports dyed diesel fuel
without the notice required by Section 4e shall pay the
following penalty:
First occurrence....................................$ 500
Second and each occurrence thereafter..............$1,000
14. Any person who owns, operates, or controls any
container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f shall pay the following penalty:
First occurrence....................................$ 500
Second and each occurrence thereafter..............$1,000
15. If a licensed motor vehicle required to be
registered for highway purposes is found to have dyed diesel
fuel within the ordinary fuel tanks attached to the motor
vehicle, the operator shall pay the following penalty:
First occurrence...................................$2,500
Second and each occurrence thereafter..............$5,000
16. Any licensed motor fuel distributor or licensed
supplier who sells or attempts to sell dyed diesel fuel for
highway use shall pay the following penalty:
First occurrence..................................$ 5,000
Second and each occurrence thereafter.............$10,000
17. Any person who knowingly sells or distributes
transports dyed diesel fuel without the notice required by
Section 4e is guilty of a petty offense. For each subsequent
offense, the person is guilty of a Class A misdemeanor.
18. Any person who knowingly owns, operates, or controls
any container, storage tank, or facility used to store or
distribute dyed diesel fuel without the notice required by
Section 4f is guilty of a petty offense. For each subsequent
offense the person is guilty of a Class A misdemeanor.
For purposes of this Section, dyed diesel fuel means any
dyed diesel fuel whether or not dyed pursuant to Section 4d
of this Law.
Any person aggrieved by any action of the Department
under item 13, 14, 15, or 16 of this Section may protest the
action by making a written request for a hearing within 60
days of the original action. If the hearing is not requested
in writing within 60 days, the original action is final.
All penalties received under items 13, 14, 15, and 16 of
this Section shall be deposited into the Tax Compliance and
Administration Fund.
(Source: P.A. 91-173, eff. 1-1-00.)
Section 10. The Environmental Impact Fee Law is amended
by changing Section 315 as follows:
(415 ILCS 125/315)
(Section scheduled to be repealed on January 1, 2003)
Sec. 315. Fee on receivers of fuel for sale or use;
collection and reporting. A person that is required to pay
the fee imposed by this Law shall pay the fee to the
Department by return showing all fuel purchased, acquired, or
received and sold, distributed or used during the preceding
calendar month, including losses of fuel as the result of
evaporation or shrinkage due to temperature variations, and
such other reasonable information as the Department may
require. Losses of fuel as the result of evaporation or
shrinkage due to temperature variations may not exceed 1% one
percent of the total gallons in storage at the beginning of
the month, plus the receipts of gallonage during the month,
minus the gallonage remaining in storage at the end of the
month. Any loss reported that is in excess of this amount
shall be subject to the fee imposed by Section 310 of this
Law. On and after July 1, 2001, for each 6-month period
January through June, net losses of fuel (for each category
of fuel that is required to be reported on a return) as the
result of evaporation or shrinkage due to temperature
variations may not exceed 1% of the total gallons in storage
at the beginning of each January, plus the receipts of
gallonage each January through June, minus the gallonage
remaining in storage at the end of each June. On and after
July 1, 2001, for each 6-month period July through December,
net losses of fuel (for each category of fuel that is
required to be reported on a return) as the result of
evaporation or shrinkage due to temperature variations may
not exceed 1% of the total gallons in storage at the
beginning of each July, plus the receipts of gallonage each
July through December, minus the gallonage remaining in
storage at the end of each December. Any net loss reported
that is in excess of this amount shall be subject to the fee
imposed by Section 310 of this Law. For purposes of this
Section, "net loss" means the number of gallons gained
through temperature variations minus the number of gallons
lost through temperature variations or evaporation for each
of the respective 6-month periods.
The return shall be prescribed by the Department and
shall be filed between the 1st and 20th days of each calendar
month. The Department may, in its discretion, combine the
return filed under this Law with the return filed under
Section 2b of the Motor Fuel Tax Law. If the return is
timely filed, the receiver may take a discount of 2% to
reimburse himself for the expenses incurred in keeping
records, preparing and filing returns, collecting and
remitting the fee, and supplying data to the Department on
request. However, the 2% discount applies only to the amount
of the fee payment that accompanies a return that is timely
filed in accordance with this Section.
(Source: P.A. 91-173, eff. 1-1-00.)
Section 99. Effective date. This Act takes effect July
1, 2001.
INDEX
Statutes amended in order of appearance
35 ILCS 505/1.27 new
35 ILCS 505/1.28 new
35 ILCS 505/1.29 new
35 ILCS 505/2b from Ch. 120, par. 418b
35 ILCS 505/4e
35 ILCS 505/5 from Ch. 120, par. 421
35 ILCS 505/5a from Ch. 120, par. 421a
35 ILCS 505/6a from Ch. 120, par. 422a
35 ILCS 505/8 from Ch. 120, par. 424
35 ILCS 505/13 from Ch. 120, par. 429
35 ILCS 505/13a.6 from Ch. 120, par. 429a6
35 ILCS 505/15 from Ch. 120, par. 431
Passed in the General Assembly May 24, 2001.
Approved June 28, 2001.
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