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Public Act 91-0198
SB354 Enrolled LRB9101381MWmg
AN ACT to amend the Motor Fuel Tax Law by changing
Sections 1.2 and 1.14.
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 1.2 and 1.14 as follows:
(35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
Sec. 1.2. Distributor. "Distributor" means a person who
either produces, refines, blends, compounds or manufactures
motor fuel in this State, or transports motor fuel into this
State or receives motor fuel transported to him from without
the State.
"Distributor" does not, however, include a person who
receives or transports into this State and sells or uses
motor fuel under such circumstances as preclude the
collection of the tax herein imposed, by reason of the
provisions of the constitution and statutes of the United
States. However, a person operating a motor vehicle into the
State, may transport in the ordinary fuel tank attached to
the motor vehicle, not more than twenty gallons of motor
fuel, for the operation of the motor vehicle, without being
considered a distributor. Any railroad licensed as a bulk
user and registered under Section 18c-7201 of the Illinois
Vehicle Code may deliver special fuel directly into the fuel
supply tank of a locomotive owned, operated, or controlled by
any other railroad registered under Section 18c-7201 of the
Illinois Vehicle Code without being considered a distributor.
(Source: P.A. 89-399, eff. 8-20-95.)
(35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
Sec. 1.14. Supplier. "Supplier" means any person other
than a licensed distributor who transports special fuel into
this State or receives special fuel transported to him from
outside the State.
"Supplier" does not, however, include a person who
receives or transports into this State and sells or uses
special fuel under such circumstances as preclude the
collection of the tax herein imposed, by reason of the
provisions of the Constitution and laws of the United States.
However, a person operating a motor vehicle into the State,
may transport special fuel in the ordinary fuel tank attached
to the motor vehicle for the operation of the motor vehicle
without being considered a supplier. Any railroad licensed as
a bulk user and registered under Section 18c-7201 of the
Illinois Vehicle Code may deliver special fuel directly into
the fuel supply tank of a locomotive owned, operated, or
controlled by any other railroad registered under Section
18c-7201 of the Illinois Vehicle Code without being
considered a supplier.
(Source: P.A. 89-399, eff. 8-20-95.)
Section 99. Effective date. This Act takes effect on
July 1, 1999.
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