Sen. Chris Nybo

Filed: 4/20/2018

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 3224

2    AMENDMENT NO. ______. Amend Senate Bill 3224 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Motor Fuel Tax Law is amended by changing
5Sections 1.1, 1.2, 1.6, 1.14, 1.20, 3, 12, 12a, 13, 15, and 16
6and by adding Sections 1.3a, 1.30, 3d, 3e, 3f, and 3g as
7follows:
 
8    (35 ILCS 505/1.1)  (from Ch. 120, par. 417.1)
9    Sec. 1.1. "Motor Fuel" means all volatile and inflammable
10liquids, volatile and inflammable gases, or any other products,
11now known or hereafter developed, that are produced, blended or
12compounded for the purpose of, or which are suitable or
13practicable for, operating motor vehicles. Among other things,
14"Motor Fuel" includes "Special Fuel" as defined in Section 1.13
15of this Act and "alternative fuel" as defined in Section 1.3a
16of this Act.

 

 

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1(Source: Laws 1963, p. 1557.)
 
2    (35 ILCS 505/1.2)  (from Ch. 120, par. 417.2)
3    Sec. 1.2. Distributor. "Distributor" means a person, other
4than a licensed alternative fuel supplier, who either (i)
5produces, refines, blends, compounds or manufactures motor
6fuel, other than alternative fuel, in this State, or (ii)
7transports motor fuel, other than alternative fuel, into this
8State, or (iii) exports motor fuel, other than alternative
9fuel, out of this State, or (iv) engages in the distribution of
10motor fuel, other than alternative fuel, primarily by tank car
11or tank truck, or both, and who operates an Illinois bulk plant
12where he or she has active bulk storage capacity of not less
13than 30,000 gallons for gasoline as defined in item (A) of
14Section 5 of this Law. A person licensed as a distributor under
15this Law is also authorized to distribute alternative fuel. A
16person licensed as a distributor under this Law is also
17authorized to engage in blending. Any person who, on April 1,
182018, possesses a license as a distributor under this Law based
19solely on his or her status as a blender and who, as a result of
20the changes made by this amendatory Act of the 100th General
21Assembly, no longer qualifies as a distributor, may continue to
22be licensed as a distributor for so long as he or she continues
23his or her blending operations and continues to meet all other
24requirements for licensure as a distributor under this Law.
25    "Distributor" does not, however, include a person who

 

 

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1receives or transports into this State and sells or uses motor
2fuel under such circumstances as preclude the collection of the
3tax herein imposed, by reason of the provisions of the
4constitution and statutes of the United States. However, a
5person operating a motor vehicle into the State, may transport
6motor fuel in the ordinary fuel tank attached to the motor
7vehicle for the operation of the motor vehicle, without being
8considered a distributor. Any railroad registered under
9Section 18c-7201 of the Illinois Vehicle Code may deliver
10special fuel directly into the fuel supply tank of a locomotive
11owned, operated, or controlled by any other railroad registered
12under Section 18c-7201 of the Illinois Vehicle Code without
13being considered a distributor or supplier.
14(Source: P.A. 96-1384, eff. 7-29-10.)
 
15    (35 ILCS 505/1.3a new)
16    Sec. 1.3a. Alternative fuel. "Alternative fuel" means: (i)
17compressed natural gas, liquefied natural gas and liquefied
18petroleum gas, when sold or used for operating motor vehicles
19on public highways or recreational-type watercraft upon the
20waters of this State; or (ii) any product, other than gasoline
21or diesel fuel, that is used or purchased for the purpose of
22blending with gasoline or diesel fuel to produce a product that
23is sold or used for operating motor vehicles on public highways
24and recreational-type watercraft upon the waters of this State.
25Products purchased or used for the purpose of blending include,

 

 

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1but are not limited to, ethanol, butane, alcohol, and soy oil.
 
2    (35 ILCS 505/1.6)  (from Ch. 120, par. 417.6)
3    Sec. 1.6. "Blender" means any person, other than a licensed
4distributor, supplier, receiver, or private biodiesel fuel
5producer under Section 2d, who engages in the practice of
6blending as herein defined.
7(Source: Laws 1961, p. 3653.)
 
8    (35 ILCS 505/1.14)  (from Ch. 120, par. 417.14)
9    Sec. 1.14. Supplier. "Supplier" means any person other than
10a licensed distributor or licensed alternative fuel supplier
11who (i) transports special fuel, other than alternative fuel,
12into this State; (ii) exports special fuel, other than
13alternative fuel, out of this State; or (iii) engages in the
14distribution of special fuel, other than alternative fuel,
15primarily by tank car or tank truck, or both, and who operates
16an Illinois bulk plant where he has active bulk storage
17capacity of not less than 30,000 gallons for special fuel,
18other than alternative fuel, as defined in Section 1.13 of this
19Law.
20    "Supplier" does not, however, include a person who receives
21or transports into this State and sells or uses special fuel
22under such circumstances as preclude the collection of the tax
23herein imposed, by reason of the provisions of the Constitution
24and laws of the United States. However, a person operating a

 

 

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1motor vehicle into the State, may transport special fuel in the
2ordinary fuel tank attached to the motor vehicle for the
3operation of the motor vehicle without being considered a
4supplier. Any railroad licensed as a bulk user and registered
5under Section 18c-7201 of the Illinois Vehicle Code may deliver
6special fuel directly into the fuel supply tank of a locomotive
7owned, operated, or controlled by any other railroad registered
8under Section 18c-7201 of the Illinois Vehicle Code without
9being considered a supplier. A person licensed as a supplier
10under this Law is also authorized to supply alternative fuel. A
11person licensed as a supplier under this Law is also authorized
12to engage in blending. Any person who, on April 1, 2018,
13possesses a license as a supplier under this Law based solely
14on his or her status as a blender and who, as a result of the
15changes made by this amendatory Act of the 100th General
16Assembly, no longer qualifies as a supplier, may continue to be
17licensed as a supplier for so long as he or she continues his
18or her blending operations and continues to meet all other
19requirements for licensure as a supplier under this Law.
20(Source: P.A. 96-1384, eff. 7-29-10.)
 
21    (35 ILCS 505/1.20)  (from Ch. 120, par. 417.20)
22    Sec. 1.20. "Receiver" means a person, other than a licensed
23alternative fuel supplier, who either produces, refines,
24blends, compounds or manufactures fuel, other than alternative
25fuel, in this State, or transports fuel, other than alternative

 

 

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1fuel, into this State or receives fuel, other than alternative
2fuel, transported to him from without the State or exports
3fuel, other than alternative fuel, out of this State, or who is
4engaged in distribution of fuel, other than alternative fuel,
5primarily by tank car or tank truck, or both, and who operates
6an Illinois bulk plant where he has active fuel, other than
7alternative fuel, bulk storage capacity of not less than 30,000
8gallons. A person licensed as a receiver under this Law is also
9authorized to receive alternative fuel. A person licensed as a
10receiver under this Law is also authorized to engage in
11blending.
12(Source: P.A. 86-125; 86-958.)
 
13    (35 ILCS 505/1.30 new)
14    Sec. 1.30. Alternative fuel supplier. "Alternative fuel
15supplier" means any person who does not qualify as a licensed
16distributor, supplier, or receiver, but who sells alternative
17fuel: (i) to persons for the purpose of blending motor fuel
18that will be sold or used by such persons for the purpose of
19operating motor vehicles upon the public highways and
20recreational-type watercraft upon the waters of this State;
21(ii) to persons for the purpose of retail sale as motor fuel
22that will be used for the purpose of operating motor vehicles
23upon the public highways and recreational-type watercraft upon
24the waters of this State; or (iii) to persons for use by such
25persons in operating motor vehicles on the public highways and

 

 

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1recreational-type watercraft upon the waters of this State. A
2person licensed as an alternative fuel supplier under this Law
3is also authorized to engage in blending.
 
4    (35 ILCS 505/3)  (from Ch. 120, par. 419)
5    Sec. 3. No person shall act as a distributor of motor fuel
6within this State without first securing a license to act as a
7distributor of motor fuel from the Department. Application for
8such license shall be made to the Department upon blanks
9furnished by it. The application shall be signed and verified,
10and shall contain such information as the Department deems
11necessary. A blender shall, in addition to securing a
12distributor's license, make application to the Department for a
13blender's permit, setting forth in the application such
14information as the Department deems necessary. The applicant
15for a distributor's license shall also file with the Department
16a bond on a form to be approved by and with a surety or sureties
17satisfactory to the Department conditioned upon such applicant
18paying to the State of Illinois all monies becoming due by
19reason of the sale, export, or use of motor fuel by the
20applicant, together with all penalties and interest thereon.
21The Department shall fix the penalty of such bond in each case
22taking into consideration the amount of motor fuel expected to
23be sold, distributed, exported, and used by such applicant and
24the penalty fixed by the Department shall be such, as in its
25opinion, will protect the State of Illinois against failure to

 

 

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1pay the amount hereinafter provided on motor fuel sold,
2distributed, exported, and used, but the amount of the penalty
3fixed by the Department shall not exceed twice the monthly
4amount that would be collectable as a tax in the event of a
5sale on all the motor fuel sold, distributed, exported, and
6used by the distributor inclusive of tax-free sales, exports,
7use, or distribution. Upon receipt of the application and bond
8in proper form, the Department shall issue to the applicant a
9license to act as a distributor. No person who is in default to
10the State for monies due under this Act for the sale,
11distribution, export, or use of motor fuel shall receive a
12license to act as a distributor.
13    A license shall not be granted to any person whose
14principal place of business is in a state other than Illinois,
15unless such person is licensed for motor fuel distribution or
16export in the state in which the principal place of business is
17located and that such person is not in default to that State
18for any monies due for the sale, distribution, export, or use
19of motor fuel.
20(Source: P.A. 96-1384, eff. 7-29-10.)
 
21    (35 ILCS 505/3d new)
22    Sec. 3d. Alternative fuel supplier license. No person
23shall act as an alternative fuel supplier in this State without
24first securing a license as an alternative fuel supplier.
25Application for an alternative fuel supplier's license shall be

 

 

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1made in the form and manner required by the Department. The
2application shall be signed and verified and shall contain such
3information as the Department deems necessary.
4    The Department shall require an applicant to post a bond on
5a form to be approved by and with a surety or sureties
6satisfactory to the Department conditioned upon such applicant
7paying to the State of Illinois all monies becoming due by
8reason of the sale or use of alternative fuel by the applicant,
9together with all penalties and interest thereon. The
10Department shall fix the penalty of such bond, in each case
11taking into consideration the amount of alternative fuel
12expected to be sold or used by such applicant and the penalty
13fixed by the Department shall be such as, in its opinion, will
14protect the State of Illinois against failure to pay the amount
15hereinafter provided on alternative fuel sold or used. The
16amount of the penalty fixed by the Department shall not exceed
17twice the monthly amount of tax liability that would be
18collectible as a tax in the event of a taxable sale on all the
19alternative fuel sold or used by the alternative fuel supplier,
20inclusive of tax-free sales or uses. No person who is in
21default to the State for moneys due under this Act for the sale
22or use of motor fuel shall receive a license to act as an
23alternative fuel supplier.
24    A license shall not be granted to any person whose
25principal place of business is in a state other than Illinois,
26unless such person is licensed for motor fuel distribution,

 

 

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1export or blending in the State in which the principal place of
2business is located and that other State requires such license
3and that such person is not in default to that State for any
4monies due for the sale, distribution, export, blending or use
5of motor fuel.
 
6    (35 ILCS 505/3e new)
7    Sec. 3e. Tax on purchases of alternative fuel; payment to
8alternative fuel suppliers; self-assessment of tax. Persons,
9other than licensed distributors, suppliers, receivers, and
10alternative fuel suppliers that purchase alternative fuel for
11the purpose of (i) blending motor fuel that will be sold or
12used by such persons for the purpose of operating motor
13vehicles upon the public highways and recreational-type
14watercraft upon the waters of this State; (ii) sale to
15purchasers as motor fuel that will be used for the purpose of
16operating motor vehicles upon the public highways and
17recreational-type watercraft upon the waters of this State; or
18(iii) use by such persons in operating motor vehicles on the
19public highways and recreational-type watercraft upon the
20waters of this State shall pay the tax imposed under Sections 2
21and 2a to licensed alternative fuel suppliers. Any person,
22other than a licensed distributor, supplier, receiver, or
23alternative fuel supplier, purchasing alternative fuel subject
24to tax under this Act as to which there has been no charge made
25to him of the tax imposed by Section 2 or 2a, or both, shall

 

 

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1make payment to the Department of the tax imposed by Sections 2
2and 2a on such alternative fuel. Any licensed alternative fuel
3supplier who blends alternative fuel subject to tax under this
4Law, including alternative fuel that he or she produces (and to
5which there has been no charge made to him of the tax imposed
6by Section 2 or 2a, or both) with gasoline or diesel fuel,
7shall make payment to the Department of the tax imposed by
8Sections 2 and 2a on such alternative fuel. Such payment shall
9be made to the Department no later than the 20th day of the
10month following the month in which the alternative fuel was
11purchased or blended, as applicable, and shall be reported on
12the return required by Section 3f of the Law.
 
13    (35 ILCS 505/3f new)
14    Sec. 3f. Alternative fuel suppliers; returns. A person
15holding a valid unrevoked license to act as an alternative fuel
16supplier shall, between the 1st and 20th days of each calendar
17month, make return to the Department, showing, for the
18preceding calendar month, an itemized statement of the number
19of gallons of motor fuel, other than gasoline or diesel fuel,
20purchased, acquired, imported, or produced, without regard to
21whether the motor fuel is intended to be used, or blended to be
22used, for the operation of motor vehicles on the public
23highways and waters and the number of invoiced gallons of
24alternative fuel (i) sold to persons for the purpose of
25blending motor fuel that will be sold or used by such persons

 

 

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1for the purpose of operating motor vehicles upon the public
2highways and recreational-type watercraft upon the waters of
3this State; (ii) sold to persons for the purpose of retail sale
4as motor fuel that will be used for the purpose of operating
5motor vehicles upon the public highways and recreational-type
6watercraft upon the waters of this State; (iii) sold to persons
7for use by such persons in operating motor vehicles upon public
8highways and recreational-type watercraft upon the waters of
9this State; (iv) used by the alternative fuel supplier for
10operating motor vehicles upon public highways and
11recreational-type watercraft upon the waters of this State; (v)
12blended with gasoline or diesel fuel to be sold or used for the
13purpose of operating motor vehicles upon the public highways
14and recreational-type watercraft upon the waters of this State;
15and (vi) sold tax-exempt under items (1) through (6) in Section
163g. The return shall also include the amount of alternative
17fuel that is lost or destroyed and such other reasonable
18information as required by the Department.
19    If an alternative fuel supplier's only activities with
20respect to alternative fuel are either: (1) production of
21alcohol in quantities of less than 10,000 proof gallons per
22year or (2) blending alcohol in quantities of less than 10,000
23proof gallons per year which such alternative fuel supplier has
24produced, he or she shall file returns on an annual basis with
25the return for a given year being due by January 20 of the
26following year. Alternative fuel suppliers whose total

 

 

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1production of alcohol (whether blended or not) exceeds 10,000
2proof gallons per year, based on production during the
3preceding (calendar) year or as reasonably projected by the
4Department if one calendar year's record of production cannot
5be established, shall file returns between the 1st and 20th
6days of each calendar month as hereinabove provided.
7    A person whose license to act as an alternative fuel
8supplier has been revoked shall make a return to the Department
9covering the period from the date of the last return to the
10date of the revocation of the license, which return shall be
11delivered to the Department not later than 10 days from the
12date of the revocation or termination of the license of such
13alternative fuel supplier; the return shall in all other
14respects be subject to the same provisions and conditions as
15returns by alternative fuel suppliers licensed under the
16provisions of this Act.
17    If the Department has reason to believe and does believe
18that the amount shown on the return as sold, used, lost or
19destroyed is incorrect, the Department shall fix an amount for
20such sale, use, loss or destruction according to its best
21judgment and information, which amount so fixed by the
22Department shall be prima facie correct. All returns shall be
23in the form and manner required by the Department, and shall
24contain such other information as the Department may reasonably
25require. The return must be accompanied by supporting schedule
26data in the form required by the Department. All licensed

 

 

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1alternative fuel suppliers shall report all losses of
2alternative fuel that are sustained on account of fire, theft,
3spillage, spoilage, leakage, or any other provable cause when
4filing the return for the period during which the loss
5occurred. If the alternative fuel supplier reports losses due
6to fire or theft, then the alternative fuel supplier must
7include fire department or police department reports and any
8other documentation that the Department may require. The mere
9making of the report does not assure the allowance of the loss
10as a reduction in tax liability.
 
11    (35 ILCS 505/3g new)
12    Sec. 3g. Alternative fuel suppliers; payment of tax.
13Alternative fuel suppliers, when filing a return required by
14Section 3f, shall report to the Department the amount of tax
15imposed under this Act on all alternative fuels required to be
16reported under Section 3f. At the time of making a return, an
17alternative fuel supplier shall pay to the Department all taxes
18due, less a discount of 1.75%, but not to exceed $1,000 per
19return period, which is allowed to reimburse the alternative
20fuel supplier for the expenses incurred in keeping records,
21preparing and filing returns, remitting tax and supplying data
22to the Department on request. The discount shall not be allowed
23for amounts remitted for alternative fuels used by the
24alternative fuel supplier for operating motor vehicles upon the
25public highways and recreational-type watercraft upon the

 

 

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1waters of this State. The discount shall only be applicable to
2the amount of tax payment which accompanies a return which is
3filed timely in accordance with Section 3f of the Law. However,
4no payment shall be made based upon alternative fuels that were
5sold and used for the purpose of blending with special fuel to
6produce dyed diesel fuel. An alternative fuel supplier shall
7not be liable for tax on the sale of alternative fuel, to the
8extent to which such sale or use of blended motor fuel may not,
9under the constitution and statutes of the United States, be
10made the subject of taxation by this State. A person whose
11license to act as an alternative fuel supplier has been revoked
12shall, at the time of making a return, also pay to the
13Department an amount equal to the amount that would be due as a
14tax in the event of a sale thereof on all alternative fuels,
15which he is required by Section 3f to report to the Department
16in making a return, and which he had on hand on the date on
17which the license was revoked, and with respect to which no tax
18had been previously paid under this Act.
19    An alternative fuel supplier is not liable for tax on
20alternative fuels which he is otherwise required to remit to
21the Department, only as specified in the following items (1)
22through (6).
23        (1) When the sale of the alternative fuel is made to a
24    person holding a valid unrevoked license as an alternative
25    fuel supplier, distributor, supplier, or receiver by
26    making a specific notation thereof on invoices or sales

 

 

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1    slips covering each sale.
2        (2) When the sale of the alternative fuel is made with
3    delivery to a purchaser outside of this State.
4        (3) When the sale of the alternative fuel is made to
5    the Federal Government or its instrumentalities.
6        (4) When the sale of the alternative fuel is made to a
7    municipal corporation owning and operating a local
8    transportation system for public service in this State when
9    an official certificate of exemption is obtained in lieu of
10    the tax.
11        (5) When the sale of the alternative fuel is made to a
12    privately owned public utility owning and operating 2 axle
13    vehicles designed and used for transporting more than 7
14    passengers, which vehicles are used as common carriers in
15    general transportation of passengers, are not devoted to
16    any specialized purpose and are operated entirely within
17    the territorial limits of a single municipality or of any
18    group of contiguous municipalities, or in a close radius
19    thereof, and the operations of which are subject to the
20    regulations of the Illinois Commerce Commission, when an
21    official certificate of exemption is obtained in lieu of
22    the tax.
23        (6) When a sale of alternative fuel is made to someone
24    other than a licensed distributor, licensed supplier,
25    licensed receiver, or licensed alternative fuel supplier
26    for any purpose other than operating motor vehicles upon

 

 

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1    the public highways or recreational-type watercraft upon
2    the waters of this State. A specific notation is required
3    on the invoice or sales slip covering such sales, and any
4    supporting documentation that may be required by the
5    Department must be obtained by the alternative fuel
6    supplier. The alternative fuel supplier shall obtain and
7    keep the supporting documentation in such form as the
8    Department may require by rule for all exempt sales.
 
9    (35 ILCS 505/12)  (from Ch. 120, par. 428)
10    Sec. 12. It is the duty of every distributor, receiver, and
11supplier, and alternative fuel supplier under this Act to keep
12within this State or at some office outside this State for any
13period for which the Department is authorized to issue a Notice
14of Tax Liability to the distributor, receiver, or supplier, or
15alternative fuel supplier records and books showing all
16purchases, receipts, losses through any cause, sales,
17distribution and use of motor fuel, aviation fuels, home
18heating oils, and kerosene, and products used for the purpose
19of blending to produce motor fuel, which records and books
20shall, at all times during business hours of the day, be
21subject to inspection by the Department, or its duly authorized
22agents and employees. For purposes of this Section, "records"
23means all data maintained by the taxpayer including data on
24paper, microfilm, microfiche or any type of machine-sensible
25data compilation. The Department may, in its discretion,

 

 

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1prescribe reasonable and uniform methods for keeping of records
2and books by licensees and that set forth requirements for the
3form and format of records that must be maintained in order to
4comply with any recordkeeping requirement under this Act.
5(Source: P.A. 91-173, eff. 1-1-00.)
 
6    (35 ILCS 505/12a)  (from Ch. 120, par. 428a)
7    Sec. 12a. (a) Any duly authorized agent or employee of the
8Department shall have authority to enter in or upon the
9premises of any manufacturer, vendor, dealer, retailer,
10distributor, receiver, supplier, alternative fuel supplier, or
11user of motor fuel or special fuels during the regular business
12hours in order to examine books, records, invoices, storage
13tanks, and any other applicable equipment pertaining to motor
14fuel, alternative fuel, aviation fuels, home heating oils,
15kerosene, or special fuels, to determine whether or not the
16taxes imposed by this Act have been paid.
17    (b) Any duly authorized agent of the Department, upon
18presenting appropriate credentials and a written notice to the
19person who owns, operates, or controls the place to be
20inspected, shall have the authority to enter any place and to
21conduct inspections in accordance with subsections (b) through
22(g) of this Section.
23    (c) Inspections will be performed in a reasonable manner
24and at times that are reasonable under the circumstances,
25taking into consideration the normal business hours of the

 

 

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1place to be entered.
2    (d) Inspections may be at any place at which taxable motor
3fuel is or may be produced or stored or at any inspection site
4where evidence of the following activities may be discovered:
5        (1) Where any dyed diesel fuel is sold or held for sale
6    by any person for any use which the person knows or has
7    reason to know is not a nontaxable use of such fuel.
8        (2) Where any dyed diesel fuel is held for use or used
9    by any person for a use other than a nontaxable use and the
10    person knew, or had reason to know, that the fuel was dyed
11    according to Section 4d.
12        (3) Where any person willfully alters, or attempts to
13    alter, the strength or composition of any dye or marking
14    done pursuant to Section 4d of this Law.
15    The places may include, but are not limited to, the
16following:
17        (1) Any terminal.
18        (2) Any fuel storage facility that is not a terminal.
19        (3) Any retail fuel facility.
20        (4) Any designated inspection site.
21    (e) Duly authorized agents of the Department may physically
22inspect, examine, or otherwise search any tank, reservoir, or
23other container that can or may be used for the production,
24storage, or transportation of fuel, fuel dyes, or fuel markers.
25Inspection may also be made of any equipment used for, or in
26connection with, production, storage, or transportation of

 

 

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1fuel, fuel dyes, or fuel markers. This includes any equipment
2used for the dyeing or marking of fuel. This also includes
3books and records, if any, that are maintained at the place of
4inspection and are kept to determine tax liability under this
5Law.
6    (f) Duly authorized agents of the Department may detain any
7motor vehicle, train, barge, ship, or vessel for the purpose of
8inspecting its fuel tanks and storage tanks. Detainment will be
9either on the premises under inspection or at a designated
10inspection site. Detainment may continue for a reasonable
11period of time as is necessary to determine the amount and
12composition of the fuel.
13    (g) Duly authorized agents of the Department may take and
14remove samples of fuel in quantities as are reasonably
15necessary to determine the composition of the fuel.
16    (h) (1) Any person that refuses to allow an inspection
17    shall pay a $1,000 penalty for each refusal. This penalty
18    is in addition to any other penalty or tax that may be
19    imposed upon that person or any other person liable for tax
20    under this Law. All penalties received under this
21    subsection shall be deposited into the Tax Compliance and
22    Administration Fund. Any person aggrieved by any action of
23    the Department under this subsection (h)(1) may protest the
24    action by making a written request for a hearing within 60
25    days of the original action. If the hearing is not
26    requested in writing within 60 days, the original action is

 

 

10000SB3224sam001- 21 -LRB100 20669 HLH 39025 a

1    final.
2        (2) In addition, any licensee who refuses to allow an
3    inspection shall be subject to license revocation as
4    provided by Section 16 of this Law.
5(Source: P.A. 91-173, eff. 1-1-00.)
 
6    (35 ILCS 505/13)  (from Ch. 120, par. 429)
7    Sec. 13. Refund of tax paid. Any person other than a
8licensed distributor or supplier, or alternative fuel
9supplier, who loses motor fuel through any cause or uses motor
10fuel (upon which he has paid the amount required to be
11collected under Section 2 of this Act) for any purpose other
12than operating a motor vehicle upon the public highways or
13waters, shall be reimbursed and repaid the amount so paid.
14    Any person who purchases motor fuel in Illinois and uses
15that motor fuel in another state and that other state imposes a
16tax on the use of such motor fuel shall be reimbursed and
17repaid the amount of Illinois tax paid under Section 2 of this
18Act on the motor fuel used in such other state. Reimbursement
19and repayment shall be made by the Department upon receipt of
20adequate proof of taxes directly paid to another state and the
21amount of motor fuel used in that state.
22    Claims based in whole or in part on taxes paid to another
23state shall include (i) a certified copy of the tax return
24filed with such other state by the claimant; (ii) a copy of
25either the cancelled check paying the tax due on such return,

 

 

10000SB3224sam001- 22 -LRB100 20669 HLH 39025 a

1or a receipt acknowledging payment of the tax due on such tax
2return; and (iii) such other information as the Department may
3reasonably require. This paragraph shall not apply to taxes
4paid on returns filed under Section 13a.3 of this Act.
5    Any person who purchases motor fuel use tax decals as
6required by Section 13a.4 and pays an amount of fees for such
7decals that exceeds the amount due shall be reimbursed and
8repaid the amount of the decal fees that are deemed by the
9department to be in excess of the amount due.
10    Claims for such reimbursement must be made to the
11Department of Revenue, duly verified by the claimant (or by the
12claimant's legal representative if the claimant has died or
13become a person under legal disability), upon forms prescribed
14by the Department. The claim must state such facts relating to
15the purchase, importation, manufacture or production of the
16motor fuel by the claimant as the Department may deem
17necessary, and the time when, and the circumstances of its loss
18or the specific purpose for which it was used (as the case may
19be), together with such other information as the Department may
20reasonably require. No claim based upon idle time shall be
21allowed. Claims for reimbursement for overpayment of decal fees
22shall be made to the Department of Revenue, duly verified by
23the claimant (or by the claimant's legal representative if the
24claimant has died or become a person under legal disability),
25upon forms prescribed by the Department. The claim shall state
26facts relating to the overpayment of decal fees, together with

 

 

10000SB3224sam001- 23 -LRB100 20669 HLH 39025 a

1such other information as the Department may reasonably
2require. Claims for reimbursement of overpayment of decal fees
3paid on or after January 1, 2011 must be filed not later than
4one year after the date on which the fees were paid by the
5claimant. If it is determined that the Department should
6reimburse a claimant for overpayment of decal fees, the
7Department shall first apply the amount of such refund against
8any tax or penalty or interest due by the claimant under
9Section 13a of this Act.
10    Claims for full reimbursement for taxes paid on or before
11December 31, 1999 must be filed not later than one year after
12the date on which the tax was paid by the claimant. If,
13however, a claim for such reimbursement otherwise meeting the
14requirements of this Section is filed more than one year but
15less than 2 years after that date, the claimant shall be
16reimbursed at the rate of 80% of the amount to which he would
17have been entitled if his claim had been timely filed.
18    Claims for full reimbursement for taxes paid on or after
19January 1, 2000 must be filed not later than 2 years after the
20date on which the tax was paid by the claimant.
21    The Department may make such investigation of the
22correctness of the facts stated in such claims as it deems
23necessary. When the Department has approved any such claim, it
24shall pay to the claimant (or to the claimant's legal
25representative, as such if the claimant has died or become a
26person under legal disability) the reimbursement provided in

 

 

10000SB3224sam001- 24 -LRB100 20669 HLH 39025 a

1this Section, out of any moneys appropriated to it for that
2purpose.
3    Any distributor, or supplier, or alternative fuel supplier
4who has paid the tax imposed by Section 2 of this Act upon
5motor fuel that is lost or used by such distributor, or
6supplier, or alternative fuel supplier for any purpose other
7than operating a motor vehicle upon the public highways or
8recreational-type watercraft upon the waters of this State may
9file a claim for credit or refund to recover the amount so
10paid. Such claims shall be filed on forms prescribed by the
11Department. Such claims shall be made to the Department, duly
12verified by the claimant (or by the claimant's legal
13representative if the claimant has died or become a person
14under legal disability), upon forms prescribed by the
15Department. The claim shall state such facts relating to the
16purchase, importation, manufacture or production of the motor
17fuel by the claimant as the Department may deem necessary and
18the time when the loss or nontaxable use occurred, and the
19circumstances of its loss or the specific purpose for which it
20was used (as the case may be), together with such other
21information as the Department may reasonably require. Claims
22must be filed not later than one year after the date on which
23the tax was paid by the claimant.
24    The Department may make such investigation of the
25correctness of the facts stated in such claims as it deems
26necessary. When the Department approves a claim, the Department

 

 

10000SB3224sam001- 25 -LRB100 20669 HLH 39025 a

1shall issue a refund or credit memorandum as requested by the
2taxpayer, to the distributor, or supplier, or alternative fuel
3supplier who made the payment for which the refund or credit is
4being given or, if the distributor, or supplier, or alternative
5fuel supplier has died or become incompetent, to such
6distributor's, or supplier's, or alternative fuel supplier
7legal representative, as such. The amount of such credit
8memorandum shall be credited against any tax due or to become
9due under this Act from the distributor, or supplier, or
10alternative fuel supplier who made the payment for which credit
11has been given.
12    Any credit or refund that is allowed under this Section
13shall bear interest at the rate and in the manner specified in
14the Uniform Penalty and Interest Act.
15    In case the distributor or supplier requests and the
16Department determines that the claimant is entitled to a
17refund, such refund shall be made only from such appropriation
18as may be available for that purpose. If it appears unlikely
19that the amount appropriated would permit everyone having a
20claim allowed during the period covered by such appropriation
21to elect to receive a cash refund, the Department, by rule or
22regulation, shall provide for the payment of refunds in
23hardship cases and shall define what types of cases qualify as
24hardship cases.
25    In any case in which there has been an erroneous refund of
26tax or fees payable under this Section, a notice of tax

 

 

10000SB3224sam001- 26 -LRB100 20669 HLH 39025 a

1liability may be issued at any time within 3 years from the
2making of that refund, or within 5 years from the making of
3that refund if it appears that any part of the refund was
4induced by fraud or the misrepresentation of material fact. The
5amount of any proposed assessment set forth by the Department
6shall be limited to the amount of the erroneous refund.
7    If no tax is due and no proceeding is pending to determine
8whether such distributor, or supplier, or alternative fuel
9supplier is indebted to the Department for tax, the credit
10memorandum so issued may be assigned and set over by the lawful
11holder thereof, subject to reasonable rules of the Department,
12to any other licensed distributor, or supplier, or alternative
13fuel supplier who is subject to this Act, and the amount
14thereof applied by the Department against any tax due or to
15become due under this Act from such assignee.
16    If the payment for which the distributor's, or supplier's,
17or alternative fuel supplier's claim is filed is held in the
18protest fund of the State Treasury during the pendency of the
19claim for credit proceedings pursuant to the order of the court
20in accordance with Section 2a of the State Officers and
21Employees Money Disposition Act and if it is determined by the
22Department or by the final order of a reviewing court under the
23Administrative Review Law that the claimant is entitled to all
24or a part of the credit claimed, the claimant, instead of
25receiving a credit memorandum from the Department, shall
26receive a cash refund from the protest fund as provided for in

 

 

10000SB3224sam001- 27 -LRB100 20669 HLH 39025 a

1Section 2a of the State Officers and Employees Money
2Disposition Act.
3    If any person ceases to be licensed as a distributor, or
4supplier, or alternative fuel supplier while still holding an
5unused credit memorandum issued under this Act, such person
6may, at his election (instead of assigning the credit
7memorandum to a licensed distributor, or licensed supplier, or
8licensed alternative fuel supplier under this Act), surrender
9such unused credit memorandum to the Department and receive a
10refund of the amount to which such person is entitled.
11    For claims based upon taxes paid on or before December 31,
122000, a claim based upon the use of undyed diesel fuel shall
13not be allowed except (i) if allowed under the following
14paragraph or (ii) for undyed diesel fuel used by a commercial
15vehicle, as that term is defined in Section 1-111.8 of the
16Illinois Vehicle Code, for any purpose other than operating the
17commercial vehicle upon the public highways and unlicensed
18commercial vehicles operating on private property. Claims
19shall be limited to commercial vehicles that are operated for
20both highway purposes and any purposes other than operating
21such vehicles upon the public highways.
22    For claims based upon taxes paid on or after January 1,
232000, a claim based upon the use of undyed diesel fuel shall
24not be allowed except (i) if allowed under the preceding
25paragraph or (ii) for claims for the following:
26        (1) Undyed diesel fuel used (i) in a manufacturing

 

 

10000SB3224sam001- 28 -LRB100 20669 HLH 39025 a

1    process, as defined in Section 2-45 of the Retailers'
2    Occupation Tax Act, wherein the undyed diesel fuel becomes
3    a component part of a product or by-product, other than
4    fuel or motor fuel, when the use of dyed diesel fuel in
5    that manufacturing process results in a product that is
6    unsuitable for its intended use or (ii) for testing
7    machinery and equipment in a manufacturing process, as
8    defined in Section 2-45 of the Retailers' Occupation Tax
9    Act, wherein the testing takes place on private property.
10        (2) Undyed diesel fuel used by a manufacturer on
11    private property in the research and development, as
12    defined in Section 1.29, of machinery or equipment intended
13    for manufacture.
14        (3) Undyed diesel fuel used by a single unit
15    self-propelled agricultural fertilizer implement, designed
16    for on and off road use, equipped with flotation tires and
17    specially adapted for the application of plant food
18    materials or agricultural chemicals.
19        (4) Undyed diesel fuel used by a commercial motor
20    vehicle for any purpose other than operating the commercial
21    motor vehicle upon the public highways. Claims shall be
22    limited to commercial motor vehicles that are operated for
23    both highway purposes and any purposes other than operating
24    such vehicles upon the public highways.
25        (5) Undyed diesel fuel used by a unit of local
26    government in its operation of an airport if the undyed

 

 

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1    diesel fuel is used directly in airport operations on
2    airport property.
3        (6) Undyed diesel fuel used by refrigeration units that
4    are permanently mounted to a semitrailer, as defined in
5    Section 1.28 of this Law, wherein the refrigeration units
6    have a fuel supply system dedicated solely for the
7    operation of the refrigeration units.
8        (7) Undyed diesel fuel used by power take-off equipment
9    as defined in Section 1.27 of this Law.
10        (8) Beginning on the effective date of this amendatory
11    Act of the 94th General Assembly, undyed diesel fuel used
12    by tugs and spotter equipment to shift vehicles or parcels
13    on both private and airport property. Any claim under this
14    item (8) may be made only by a claimant that owns tugs and
15    spotter equipment and operates that equipment on both
16    private and airport property. The aggregate of all credits
17    or refunds resulting from claims filed under this item (8)
18    by a claimant in any calendar year may not exceed $100,000.
19    A claim may not be made under this item (8) by the same
20    claimant more often than once each quarter. For the
21    purposes of this item (8), "tug" means a vehicle designed
22    for use on airport property that shifts custom-designed
23    containers of parcels from loading docks to aircraft, and
24    "spotter equipment" means a vehicle designed for use on
25    both private and airport property that shifts trailers
26    containing parcels between staging areas and loading

 

 

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1    docks.
2    Any person who has paid the tax imposed by Section 2 of
3this Law upon undyed diesel fuel that is unintentionally mixed
4with dyed diesel fuel and who owns or controls the mixture of
5undyed diesel fuel and dyed diesel fuel may file a claim for
6refund to recover the amount paid. The amount of undyed diesel
7fuel unintentionally mixed must equal 500 gallons or more. Any
8claim for refund of unintentionally mixed undyed diesel fuel
9and dyed diesel fuel shall be supported by documentation
10showing the date and location of the unintentional mixing, the
11number of gallons involved, the disposition of the mixed diesel
12fuel, and any other information that the Department may
13reasonably require. Any unintentional mixture of undyed diesel
14fuel and dyed diesel fuel shall be sold or used only for
15non-highway purposes.
16    The Department shall promulgate regulations establishing
17specific limits on the amount of undyed diesel fuel that may be
18claimed for refund.
19    For purposes of claims for refund, "loss" means the
20reduction of motor fuel resulting from fire, theft, spillage,
21spoilage, leakage, or any other provable cause, but does not
22include a reduction resulting from evaporation, or shrinkage
23due to temperature variations. In the case of losses due to
24fire or theft, the claimant must include fire department or
25police department reports and any other documentation that the
26Department may require.

 

 

10000SB3224sam001- 31 -LRB100 20669 HLH 39025 a

1(Source: P.A. 96-1384, eff. 7-29-10.)
 
2    (35 ILCS 505/15)  (from Ch. 120, par. 431)
3    Sec. 15. 1. Any person who knowingly acts as a distributor
4of motor fuel, or supplier of special fuel, or receiver of
5fuel, or alternative fuel supplier without having a license so
6to do, or who knowingly fails or refuses to file a return with
7the Department as provided in Section 2b, Section 3f, Section
85, or Section 5a of this Act, or who knowingly fails or refuses
9to make payment to the Department as provided either in Section
102b, 3g, Section 6, Section 6a, or Section 7 of this Act, shall
11be guilty of a Class 3 felony. Each day any person knowingly
12acts as a distributor of motor fuel, supplier of special fuel,
13or receiver of fuel fuel, or alternative fuel supplier without
14having a license so to do or after such a license has been
15revoked, constitutes a separate offense.
16    2. Any person who acts as a motor carrier without having a
17valid motor fuel use tax license, issued by the Department or
18by a member jurisdiction under the provisions of the
19International Fuel Tax Agreement, or a valid single trip permit
20is guilty of a Class A misdemeanor for a first offense and is
21guilty of a Class 4 felony for each subsequent offense. Any
22person (i) who fails or refuses to make payment to the
23Department as provided in Section 13a.1 of this Act or in the
24International Fuel Tax Agreement referenced in Section 14a, or
25(ii) who fails or refuses to make the quarterly return as

 

 

10000SB3224sam001- 32 -LRB100 20669 HLH 39025 a

1provided in Section 13a.3 is guilty of a Class 4 felony; and
2for each subsequent offense, such person is guilty of a Class 3
3felony.
4    3. In case such person acting as a distributor, receiver,
5supplier, alternative fuel supplier or motor carrier is a
6corporation, then the officer or officers, agent or agents,
7employee or employees, of such corporation responsible for any
8act of such corporation, or failure of such corporation to act,
9which acts or failure to act constitutes a violation of any of
10the provisions of this Act as enumerated in paragraphs 1 and 2
11of this Section, shall be punished by such fine or
12imprisonment, or by both such fine and imprisonment as provided
13in those paragraphs.
14    3.5. Any person who knowingly enters false information on
15any supporting documentation required to be kept by Section 6
16or 6a of this Act is guilty of a Class 3 felony.
17    3.7. Any person who knowingly attempts in any manner to
18evade or defeat any tax imposed by this Act or the payment of
19any tax imposed by this Act is guilty of a Class 2 felony.
20    4. Any person who refuses, upon demand, to submit for
21inspection, books and records, or who fails or refuses to keep
22books and records in violation of Section 12 of this Act, or
23any distributor, receiver, or supplier , or alternative fuel
24supplier who violates any reasonable rule or regulation adopted
25by the Department for the enforcement of this Act is guilty of
26a Class A misdemeanor. Any person who acts as a blender in

 

 

10000SB3224sam001- 33 -LRB100 20669 HLH 39025 a

1violation of Section 3 of this Act or who having transported
2reportable motor fuel within Section 7b of this Act fails to
3make the return required by that Section, is guilty of a Class
44 felony.
5    5. Any person licensed under Section 13a.4, 13a.5, or the
6International Fuel Tax Agreement who: (a) fails or refuses to
7keep records and books, as provided in Section 13a.2 or as
8required by the terms of the International Fuel Tax Agreement,
9(b) refuses upon demand by the Department to submit for
10inspection and examination the records required by Section
1113a.2 of this Act or by the terms of the International Fuel Tax
12Agreement, or (c) violates any reasonable rule or regulation
13adopted by the Department for the enforcement of this Act, is
14guilty of a Class A misdemeanor.
15    6. Any person who makes any false return or report to the
16Department as to any material fact required by Sections 2b, 3f,
175, 5a, 7, 13, or 13a.3 of this Act or by the International Fuel
18Tax Agreement is guilty of a Class 2 felony.
19    7. A prosecution for any violation of this Section may be
20commenced anytime within 5 years of the commission of that
21violation. A prosecution for tax evasion as set forth in
22paragraph 3.7 of this Section may be prosecuted any time within
235 years of the commission of the last act in furtherance of
24evasion. The running of the period of limitations under this
25Section shall be suspended while any proceeding or appeal from
26any proceeding relating to the quashing or enforcement of any

 

 

10000SB3224sam001- 34 -LRB100 20669 HLH 39025 a

1grand jury or administrative subpoena issued in connection with
2an investigation of the violation of any provision of this Act
3is pending.
4    8. Any person who provides false documentation required by
5any Section of this Act is guilty of a Class 4 felony.
6    9. Any person filing a fraudulent application or order form
7under any provision of this Act is guilty of a Class A
8misdemeanor. For each subsequent offense, the person is guilty
9of a Class 4 felony.
10    10. Any person who acts as a motor carrier and who fails to
11carry a manifest as provided in Section 5.5 is guilty of a
12Class A misdemeanor. For each subsequent offense, the person is
13guilty of a Class 4 felony.
14    11. Any person who knowingly sells or attempts to sell dyed
15diesel fuel for highway use or for use by recreational-type
16watercraft on the waters of this State is guilty of a Class 4
17felony. For each subsequent offense, the person is guilty of a
18Class 2 felony.
19    12. Any person who knowingly possesses dyed diesel fuel for
20highway use or for use by recreational-type watercraft on the
21waters of this State is guilty of a Class A misdemeanor. For
22each subsequent offense, the person is guilty of a Class 4
23felony.
24    13. Any person who sells or transports dyed diesel fuel
25without the notice required by Section 4e shall pay the
26following penalty:

 

 

10000SB3224sam001- 35 -LRB100 20669 HLH 39025 a

1    First occurrence....................................$ 500
2    Second and each occurrence thereafter..............$1,000
3    14. Any person who owns, operates, or controls any
4container, storage tank, or facility used to store or
5distribute dyed diesel fuel without the notice required by
6Section 4f shall pay the following penalty:
7    First occurrence....................................$ 500
8    Second and each occurrence thereafter..............$1,000
9    15. If a motor vehicle required to be registered for
10highway purposes is found to have dyed diesel fuel within the
11ordinary fuel tanks attached to the motor vehicle or if a
12recreational-type watercraft on the waters of this State is
13found to have dyed diesel fuel within the ordinary fuel tanks
14attached to the watercraft, the operator shall pay the
15following penalty:
16    First occurrence...................................$1,000
17    Second and each occurrence thereafter..............$5,000
18    16. Any licensed motor fuel distributor or licensed
19supplier, or licensed alternative fuel supplier who sells or
20attempts to sell dyed diesel fuel for highway use or for use by
21recreational-type watercraft on the waters of this State shall
22pay the following penalty:
23    First occurrence...................................$1,000
24    Second and each occurrence thereafter..............$5,000
25    17. Any person who knowingly sells or distributes dyed
26diesel fuel without the notice required by Section 4e is guilty

 

 

10000SB3224sam001- 36 -LRB100 20669 HLH 39025 a

1of a petty offense. For each subsequent offense, the person is
2guilty of a Class A misdemeanor.
3    18. Any person who knowingly owns, operates, or controls
4any container, storage tank, or facility used to store or
5distribute dyed diesel fuel without the notice required by
6Section 4f is guilty of a petty offense. For each subsequent
7offense the person is guilty of a Class A misdemeanor.
8    For purposes of this Section, dyed diesel fuel means any
9dyed diesel fuel whether or not dyed pursuant to Section 4d of
10this Law.
11    Any person aggrieved by any action of the Department under
12item 13, 14, 15, or 16 of this Section may protest the action
13by making a written request for a hearing within 60 days of the
14original action. If the hearing is not requested in writing
15within 60 days, the original action is final.
16    All penalties received under items 13, 14, 15, and 16 of
17this Section shall be deposited into the Tax Compliance and
18Administration Fund.
19(Source: P.A. 96-1384, eff. 7-29-10.)
 
20    (35 ILCS 505/16)  (from Ch. 120, par. 432)
21    Sec. 16. The Department may, after 5 days' notice, revoke
22the distributor's, receiver's, or supplier's, or alternative
23fuel supplier's license or permit of any person (1) who does
24not operate as a distributor, receiver, alternative fuel
25supplier, or supplier (a) under Sections 1.2, 1.14, or 1.20,

 

 

10000SB3224sam001- 37 -LRB100 20669 HLH 39025 a

11.30 or (2) who violates any provision of this Act or any rule
2or regulation promulgated by the Department under Section 14 of
3this Act, or (3) who refuses to allow any inspection or test
4authorized by this Law.
5    Any person whose returns for 2 or more consecutive months
6do not show sufficient taxable sales to indicate an active
7business as a distributor, receiver, or supplier, or
8alternative fuel supplier shall be deemed to not be operating
9as a distributor, receiver, or supplier, or alternative fuel
10supplier as defined in Sections 1.2, 1.14, or 1.20, 1.30.
11    The Department may, after 5 days notice, revoke any
12distributor's, receiver's, or supplier's license of a person
13who is registered as a reseller of motor fuel pursuant to
14Section 2a or 2c of the Retailers' Occupation Tax Act and who
15fails to collect such prepaid tax on invoiced gallons of motor
16fuel sold or who fails to deliver a statement of tax paid to
17the purchaser or to the Department as required by Sections 2d
18and 2e of the Retailers' Occupation Tax Act.
19    The Department may, on notice given by registered mail,
20cancel a Blender's Permit for any violation of any provisions
21of this Act or for noncompliance with any rule or regulation
22made by the Department under Section 14 of this Act.
23    The Department, upon complaint filed in the circuit court,
24may, by injunction, restrain any person who fails or refuses to
25comply with the provisions of this Act from acting as a blender
26or distributor of motor fuel, supplier of special fuel, or

 

 

10000SB3224sam001- 38 -LRB100 20669 HLH 39025 a

1receiver of fuel, or alternative fuel supplier in this State.
2    The Department may revoke the motor fuel use tax license of
3a motor carrier registered under Section 13a.4, or that is
4required to be registered under the terms of the International
5Fuel Tax Agreement, that violates any provision of this Act or
6any rule promulgated by the Department under Sections 14 or 14a
7of this Act. Motor fuel use tax licenses that have been revoked
8are subject to a $100 reinstatement fee.
9    Licensees registered or required to be registered under
10Section 13a.4, or persons required to obtain single trip
11permits under Section 13a.5, may protest any action or audit
12finding made by the Department by making a written request for
13a hearing within 30 days after service of the notice of the
14original action or finding. If the hearing is not requested
15within 30 days in writing, the original finding or action is
16final. Once a hearing has been properly requested, the
17Department shall give at least 20 days written notice of the
18time and place of the hearing.
19(Source: P.A. 94-1074, eff. 12-26-06.)
 
20    Section 10. The Retailers' Occupation Tax Act is amended by
21changing Section 2d as follows:
 
22    (35 ILCS 120/2d)  (from Ch. 120, par. 441d)
23    Sec. 2d. Tax prepayment by motor fuel retailer.
24    (a) Any person engaged in the business of selling motor

 

 

10000SB3224sam001- 39 -LRB100 20669 HLH 39025 a

1fuel at retail, as defined in the Motor Fuel Tax Law, and who
2is not a licensed distributor or supplier, as defined in the
3Motor Fuel Tax Law, shall prepay to his or her distributor,
4supplier, or other reseller of motor fuel a portion of the tax
5imposed by this Act if the distributor, supplier, or other
6reseller of motor fuel is registered under Section 2a or
7Section 2c of this Act. The prepayment requirement provided for
8in this Section does not apply to alternative fuel, as defined
9in Section 1.3a of the Motor Fuel Tax Law liquid propane gas.
10    (b) Beginning on July 1, 2000 and through December 31,
112000, the Retailers' Occupation Tax paid to the distributor,
12supplier, or other reseller shall be an amount equal to $0.01
13per gallon of the motor fuel, except gasohol as defined in
14Section 2-10 of this Act which shall be an amount equal to
15$0.01 per gallon, purchased from the distributor, supplier, or
16other reseller.
17    (c) Before July 1, 2000 and then beginning on January 1,
182001 and through June 30, 2003, the Retailers' Occupation Tax
19paid to the distributor, supplier, or other reseller shall be
20an amount equal to $0.04 per gallon of the motor fuel, except
21gasohol as defined in Section 2-10 of this Act which shall be
22an amount equal to $0.03 per gallon, purchased from the
23distributor, supplier, or other reseller.
24    (d) Beginning July 1, 2003 and through December 31, 2010,
25the Retailers' Occupation Tax paid to the distributor,
26supplier, or other reseller shall be an amount equal to $0.06

 

 

10000SB3224sam001- 40 -LRB100 20669 HLH 39025 a

1per gallon of the motor fuel, except gasohol as defined in
2Section 2-10 of this Act which shall be an amount equal to
3$0.05 per gallon, purchased from the distributor, supplier, or
4other reseller.
5    (e) Beginning on January 1, 2011 and thereafter, the
6Retailers' Occupation Tax paid to the distributor, supplier, or
7other reseller shall be at the rate established by the
8Department under this subsection. The rate shall be established
9by the Department on January 1 and July 1 of each year using
10the average selling price, as defined in Section 1 of this Act,
11per gallon of motor fuel sold in the State during the previous
126 months and multiplying that amount by 6.25% to determine the
13cents per gallon rate. In the case of biodiesel blends, as
14defined in Section 3-42 of the Use Tax Act, with no less than
151% and no more than 10% biodiesel, and in the case of gasohol,
16as defined in Section 3-40 of the Use Tax Act, the rate shall
17be 80% of the rate established by the Department under this
18subsection for motor fuel. The Department shall provide persons
19subject to this Section notice of the rate established under
20this subsection at least 20 days prior to each January 1 and
21July 1. Publication of the established rate on the Department's
22internet website shall constitute sufficient notice under this
23Section. The Department may use data derived from independent
24surveys conducted or accumulated by third parties to determine
25the average selling price per gallon of motor fuel sold in the
26State.

 

 

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1    (f) Any person engaged in the business of selling motor
2fuel at retail shall be entitled to a credit against tax due
3under this Act in an amount equal to the tax paid to the
4distributor, supplier, or other reseller.
5    (g) Every distributor, supplier, or other reseller
6registered as provided in Section 2a or Section 2c of this Act
7shall remit the prepaid tax on all motor fuel that is due from
8any person engaged in the business of selling at retail motor
9fuel with the returns filed under Section 2f or Section 3 of
10this Act, but the vendors discount provided in Section 3 shall
11not apply to the amount of prepaid tax that is remitted. Any
12distributor or supplier who fails to properly collect and remit
13the tax shall be liable for the tax. For purposes of this
14Section, the prepaid tax is due on invoiced gallons sold during
15a month by the 20th day of the following month.
16(Source: P.A. 96-1384, eff. 7-29-10.)
 
17    Section 99. Effective date. This Act takes effect on
18January 1, 2019.".