101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB3937

 

Introduced 10/29/2019, by Rep. John M. Cabello

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 505/2  from Ch. 120, par. 418
35 ILCS 505/8  from Ch. 120, par. 424

    Amends the Motor Fuel Tax Law. Provides that, if the seasonally adjusted unemployment rate in Illinois is more than 8% for a period of 3 consecutive calendar months, then the tax rates under the Act shall be reduced to the tax rates that were in effect prior to the increase under Public Act 101-32, until such time as the Department of Employment Security notifies the Department of Revenue in writing that the seasonally adjusted unemployment rate in Illinois has been 8% or less for a period of 3 consecutive calendar months. Effective immediately.


LRB101 14603 HLH 63514 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3937LRB101 14603 HLH 63514 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Motor Fuel Tax Law is amended by changing
5Sections 2 and 8 as follows:
 
6    (35 ILCS 505/2)  (from Ch. 120, par. 418)
7    Sec. 2. A tax is imposed on the privilege of operating
8motor vehicles upon the public highways and recreational-type
9watercraft upon the waters of this State.
10    (a) Prior to August 1, 1989, the tax is imposed at the rate
11of 13 cents per gallon on all motor fuel used in motor vehicles
12operating on the public highways and recreational type
13watercraft operating upon the waters of this State. Beginning
14on August 1, 1989 and until January 1, 1990, the rate of the
15tax imposed in this paragraph shall be 16 cents per gallon.
16Beginning January 1, 1990 and until July 1, 2019, the rate of
17tax imposed in this paragraph, including the tax on compressed
18natural gas, shall be 19 cents per gallon. Beginning July 1,
192019, the rate of tax imposed in this paragraph shall be 38
20cents per gallon and increased on July 1 of each subsequent
21year by an amount equal to the percentage increase, if any, in
22the Consumer Price Index for All Urban Consumers for all items
23published by the United States Department of Labor for the 12

 

 

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1months ending in March of each year.
2    (a-1) Beginning January 1, 2020, if the seasonally adjusted
3unemployment rate in Illinois is more than 8% for a period of 3
4consecutive calendar months, then the Department of Employment
5Security shall notify the Department of Revenue of that fact in
6writing within 30 days after the last day of that 3-month
7period, and the rate of tax under subsection (a) shall be
8reduced to 19 cents per gallon (the rate of tax prior to the
9increase under Public Act 101-32) beginning on the first day of
10the second calendar month after the Department of Revenue
11receives the notification. The tax reduction under this
12subsection (a-1) shall remain in effect until the first day of
13the second calendar month after the Department of Employment
14Security notifies the Department of Revenue in writing that the
15seasonally adjusted unemployment rate in Illinois has been 8%
16or less for a period of 3 consecutive calendar months.
17    (b) The tax on the privilege of operating motor vehicles
18which use diesel fuel, liquefied natural gas, or propane shall
19be the rate according to paragraph (a) plus an additional 2 1/2
20cents per gallon. Beginning July 1, 2019, the rate of tax
21imposed in this paragraph shall be 7.5 cents per gallon.
22"Diesel fuel" is defined as any product intended for use or
23offered for sale as a fuel for engines in which the fuel is
24injected into the combustion chamber and ignited by pressure
25without electric spark.
26    (b-1) Beginning January 1, 2020, if the seasonally adjusted

 

 

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1unemployment rate in Illinois is more than 8% for a period of 3
2consecutive calendar months, then the Department of Employment
3Security shall notify the Department of Revenue of that fact in
4writing within 30 days after the last day of that 3-month
5period, and the rate of tax under subsection (b) shall be
6reduced to the rate according to paragraph (a-1) plus an
7additional 2.5 cents per gallon (the rate of tax prior to the
8increase under Public Act 101-32) beginning on the first day of
9the second calendar month after the Department of Revenue
10receives the notification. The tax reduction under this
11subsection (b-1) shall remain in effect until the first day of
12the second calendar month after the Department of Employment
13Security notifies the Department of Revenue in writing that the
14seasonally adjusted unemployment rate in Illinois has been 8%
15or less for a period of 3 consecutive calendar months.
16    (c) A tax is imposed upon the privilege of engaging in the
17business of selling motor fuel as a retailer or reseller on all
18motor fuel used in motor vehicles operating on the public
19highways and recreational type watercraft operating upon the
20waters of this State: (1) at the rate of 3 cents per gallon on
21motor fuel owned or possessed by such retailer or reseller at
2212:01 a.m. on August 1, 1989; and (2) at the rate of 3 cents per
23gallon on motor fuel owned or possessed by such retailer or
24reseller at 12:01 A.M. on January 1, 1990.
25    Retailers and resellers who are subject to this additional
26tax shall be required to inventory such motor fuel and pay this

 

 

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1additional tax in a manner prescribed by the Department of
2Revenue.
3    The tax imposed in this paragraph (c) shall be in addition
4to all other taxes imposed by the State of Illinois or any unit
5of local government in this State.
6    (d) Except as provided in Section 2a, the collection of a
7tax based on gallonage of gasoline used for the propulsion of
8any aircraft is prohibited on and after October 1, 1979, and
9the collection of a tax based on gallonage of special fuel used
10for the propulsion of any aircraft is prohibited on and after
11December 1, 2019.
12    (e) The collection of a tax, based on gallonage of all
13products commonly or commercially known or sold as 1-K
14kerosene, regardless of its classification or uses, is
15prohibited (i) on and after July 1, 1992 until December 31,
161999, except when the 1-K kerosene is either: (1) delivered
17into bulk storage facilities of a bulk user, or (2) delivered
18directly into the fuel supply tanks of motor vehicles and (ii)
19on and after January 1, 2000. Beginning on January 1, 2000, the
20collection of a tax, based on gallonage of all products
21commonly or commercially known or sold as 1-K kerosene,
22regardless of its classification or uses, is prohibited except
23when the 1-K kerosene is delivered directly into a storage tank
24that is located at a facility that has withdrawal facilities
25that are readily accessible to and are capable of dispensing
261-K kerosene into the fuel supply tanks of motor vehicles. For

 

 

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1purposes of this subsection (e), a facility is considered to
2have withdrawal facilities that are not "readily accessible to
3and capable of dispensing 1-K kerosene into the fuel supply
4tanks of motor vehicles" only if the 1-K kerosene is delivered
5from: (i) a dispenser hose that is short enough so that it will
6not reach the fuel supply tank of a motor vehicle or (ii) a
7dispenser that is enclosed by a fence or other physical barrier
8so that a vehicle cannot pull alongside the dispenser to permit
9fueling.
10    Any person who sells or uses 1-K kerosene for use in motor
11vehicles upon which the tax imposed by this Law has not been
12paid shall be liable for any tax due on the sales or use of 1-K
13kerosene.
14(Source: P.A. 100-9, eff. 7-1-17; 101-10, eff. 6-5-19; 101-32,
15eff. 6-28-19; revised 7-12-19.)
 
16    (35 ILCS 505/8)  (from Ch. 120, par. 424)
17    Sec. 8. Except as provided in subsection (a-1) of this
18Section, Section 8a, subdivision (h)(1) of Section 12a, Section
1913a.6, and items 13, 14, 15, and 16 of Section 15, all money
20received by the Department under this Act, including payments
21made to the Department by member jurisdictions participating in
22the International Fuel Tax Agreement, shall be deposited in a
23special fund in the State treasury, to be known as the "Motor
24Fuel Tax Fund", and shall be used as follows:
25    (a) 2 1/2 cents per gallon of the tax collected on special

 

 

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1fuel under paragraph (b) of Section 2 and Section 13a of this
2Act shall be transferred to the State Construction Account Fund
3in the State Treasury; the remainder of the tax collected on
4special fuel under paragraph (b) of Section 2 and Section 13a
5of this Act shall be deposited into the Road Fund;
6    (a-1) Beginning on July 1, 2019, unless a rate reduction is
7in effect under subsections (a-1) and (b-1) of Section 2, an
8amount equal to the amount of tax collected under subsection
9(a) of Section 2 as a result of the increase in the tax rate
10under Public Act 101-32 this amendatory Act of the 101st
11General Assembly shall be transferred each month into the
12Transportation Renewal Fund; .
13    (b) $420,000 shall be transferred each month to the State
14Boating Act Fund to be used by the Department of Natural
15Resources for the purposes specified in Article X of the Boat
16Registration and Safety Act;
17    (c) $3,500,000 shall be transferred each month to the Grade
18Crossing Protection Fund to be used as follows: not less than
19$12,000,000 each fiscal year shall be used for the construction
20or reconstruction of rail highway grade separation structures;
21$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
22fiscal year 2010 and each fiscal year thereafter shall be
23transferred to the Transportation Regulatory Fund and shall be
24accounted for as part of the rail carrier portion of such funds
25and shall be used to pay the cost of administration of the
26Illinois Commerce Commission's railroad safety program in

 

 

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1connection with its duties under subsection (3) of Section
218c-7401 of the Illinois Vehicle Code, with the remainder to be
3used by the Department of Transportation upon order of the
4Illinois Commerce Commission, to pay that part of the cost
5apportioned by such Commission to the State to cover the
6interest of the public in the use of highways, roads, streets,
7or pedestrian walkways in the county highway system, township
8and district road system, or municipal street system as defined
9in the Illinois Highway Code, as the same may from time to time
10be amended, for separation of grades, for installation,
11construction or reconstruction of crossing protection or
12reconstruction, alteration, relocation including construction
13or improvement of any existing highway necessary for access to
14property or improvement of any grade crossing and grade
15crossing surface including the necessary highway approaches
16thereto of any railroad across the highway or public road, or
17for the installation, construction, reconstruction, or
18maintenance of a pedestrian walkway over or under a railroad
19right-of-way, as provided for in and in accordance with Section
2018c-7401 of the Illinois Vehicle Code. The Commission may order
21up to $2,000,000 per year in Grade Crossing Protection Fund
22moneys for the improvement of grade crossing surfaces and up to
23$300,000 per year for the maintenance and renewal of 4-quadrant
24gate vehicle detection systems located at non-high speed rail
25grade crossings. The Commission shall not order more than
26$2,000,000 per year in Grade Crossing Protection Fund moneys

 

 

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1for pedestrian walkways. In entering orders for projects for
2which payments from the Grade Crossing Protection Fund will be
3made, the Commission shall account for expenditures authorized
4by the orders on a cash rather than an accrual basis. For
5purposes of this requirement an "accrual basis" assumes that
6the total cost of the project is expended in the fiscal year in
7which the order is entered, while a "cash basis" allocates the
8cost of the project among fiscal years as expenditures are
9actually made. To meet the requirements of this subsection, the
10Illinois Commerce Commission shall develop annual and 5-year
11project plans of rail crossing capital improvements that will
12be paid for with moneys from the Grade Crossing Protection
13Fund. The annual project plan shall identify projects for the
14succeeding fiscal year and the 5-year project plan shall
15identify projects for the 5 directly succeeding fiscal years.
16The Commission shall submit the annual and 5-year project plans
17for this Fund to the Governor, the President of the Senate, the
18Senate Minority Leader, the Speaker of the House of
19Representatives, and the Minority Leader of the House of
20Representatives on the first Wednesday in April of each year;
21    (d) of the amount remaining after allocations provided for
22in subsections (a), (a-1), (b), and (c), a sufficient amount
23shall be reserved to pay all of the following:
24        (1) the costs of the Department of Revenue in
25    administering this Act;
26        (2) the costs of the Department of Transportation in

 

 

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1    performing its duties imposed by the Illinois Highway Code
2    for supervising the use of motor fuel tax funds apportioned
3    to municipalities, counties and road districts;
4        (3) refunds provided for in Section 13, refunds for
5    overpayment of decal fees paid under Section 13a.4 of this
6    Act, and refunds provided for under the terms of the
7    International Fuel Tax Agreement referenced in Section
8    14a;
9        (4) from October 1, 1985 until June 30, 1994, the
10    administration of the Vehicle Emissions Inspection Law,
11    which amount shall be certified monthly by the
12    Environmental Protection Agency to the State Comptroller
13    and shall promptly be transferred by the State Comptroller
14    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
15    Inspection Fund, and for the period July 1, 1994 through
16    June 30, 2000, one-twelfth of $25,000,000 each month, for
17    the period July 1, 2000 through June 30, 2003, one-twelfth
18    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
19    and $15,000,000 on January 1, 2004, and $15,000,000 on each
20    July 1 and October 1, or as soon thereafter as may be
21    practical, during the period July 1, 2004 through June 30,
22    2012, and $30,000,000 on June 1, 2013, or as soon
23    thereafter as may be practical, and $15,000,000 on July 1
24    and October 1, or as soon thereafter as may be practical,
25    during the period of July 1, 2013 through June 30, 2015,
26    for the administration of the Vehicle Emissions Inspection

 

 

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1    Law of 2005, to be transferred by the State Comptroller and
2    Treasurer from the Motor Fuel Tax Fund into the Vehicle
3    Inspection Fund;
4        (4.5) beginning on July 1, 2019, the costs of the
5    Environmental Protection Agency for the administration of
6    the Vehicle Emissions Inspection Law of 2005 shall be paid,
7    subject to appropriation, from the Motor Fuel Tax Fund into
8    the Vehicle Inspection Fund; beginning in 2019, no later
9    than December 31 of each year, or as soon thereafter as
10    practical, the State Comptroller shall direct and the State
11    Treasurer shall transfer from the Vehicle Inspection Fund
12    to the Motor Fuel Tax Fund any balance remaining in the
13    Vehicle Inspection Fund in excess of $2,000,000;
14        (5) amounts ordered paid by the Court of Claims; and
15        (6) payment of motor fuel use taxes due to member
16    jurisdictions under the terms of the International Fuel Tax
17    Agreement. The Department shall certify these amounts to
18    the Comptroller by the 15th day of each month; the
19    Comptroller shall cause orders to be drawn for such
20    amounts, and the Treasurer shall administer those amounts
21    on or before the last day of each month;
22    (e) after allocations for the purposes set forth in
23subsections (a), (a-1), (b), (c), and (d), the remaining amount
24shall be apportioned as follows:
25        (1) Until January 1, 2000, 58.4%, and beginning January
26    1, 2000, 45.6% shall be deposited as follows:

 

 

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1            (A) 37% into the State Construction Account Fund,
2        and
3            (B) 63% into the Road Fund, $1,250,000 of which
4        shall be reserved each month for the Department of
5        Transportation to be used in accordance with the
6        provisions of Sections 6-901 through 6-906 of the
7        Illinois Highway Code;
8        (2) Until January 1, 2000, 41.6%, and beginning January
9    1, 2000, 54.4% shall be transferred to the Department of
10    Transportation to be distributed as follows:
11            (A) 49.10% to the municipalities of the State,
12            (B) 16.74% to the counties of the State having
13        1,000,000 or more inhabitants,
14            (C) 18.27% to the counties of the State having less
15        than 1,000,000 inhabitants,
16            (D) 15.89% to the road districts of the State.
17        If a township is dissolved under Article 24 of the
18    Township Code, McHenry County shall receive any moneys that
19    would have been distributed to the township under this
20    subparagraph, except that a municipality that assumes the
21    powers and responsibilities of a road district under
22    paragraph (6) of Section 24-35 of the Township Code shall
23    receive any moneys that would have been distributed to the
24    township in a percent equal to the area of the dissolved
25    road district or portion of the dissolved road district
26    over which the municipality assumed the powers and

 

 

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1    responsibilities compared to the total area of the
2    dissolved township. The moneys received under this
3    subparagraph shall be used in the geographic area of the
4    dissolved township. If a township is reconstituted as
5    provided under Section 24-45 of the Township Code, McHenry
6    County or a municipality shall no longer be distributed
7    moneys under this subparagraph.
8    As soon as may be after the first day of each month, the
9Department of Transportation shall allot to each municipality
10its share of the amount apportioned to the several
11municipalities which shall be in proportion to the population
12of such municipalities as determined by the last preceding
13municipal census if conducted by the Federal Government or
14Federal census. If territory is annexed to any municipality
15subsequent to the time of the last preceding census the
16corporate authorities of such municipality may cause a census
17to be taken of such annexed territory and the population so
18ascertained for such territory shall be added to the population
19of the municipality as determined by the last preceding census
20for the purpose of determining the allotment for that
21municipality. If the population of any municipality was not
22determined by the last Federal census preceding any
23apportionment, the apportionment to such municipality shall be
24in accordance with any census taken by such municipality. Any
25municipal census used in accordance with this Section shall be
26certified to the Department of Transportation by the clerk of

 

 

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1such municipality, and the accuracy thereof shall be subject to
2approval of the Department which may make such corrections as
3it ascertains to be necessary.
4    As soon as may be after the first day of each month, the
5Department of Transportation shall allot to each county its
6share of the amount apportioned to the several counties of the
7State as herein provided. Each allotment to the several
8counties having less than 1,000,000 inhabitants shall be in
9proportion to the amount of motor vehicle license fees received
10from the residents of such counties, respectively, during the
11preceding calendar year. The Secretary of State shall, on or
12before April 15 of each year, transmit to the Department of
13Transportation a full and complete report showing the amount of
14motor vehicle license fees received from the residents of each
15county, respectively, during the preceding calendar year. The
16Department of Transportation shall, each month, use for
17allotment purposes the last such report received from the
18Secretary of State.
19    As soon as may be after the first day of each month, the
20Department of Transportation shall allot to the several
21counties their share of the amount apportioned for the use of
22road districts. The allotment shall be apportioned among the
23several counties in the State in the proportion which the total
24mileage of township or district roads in the respective
25counties bears to the total mileage of all township and
26district roads in the State. Funds allotted to the respective

 

 

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1counties for the use of road districts therein shall be
2allocated to the several road districts in the county in the
3proportion which the total mileage of such township or district
4roads in the respective road districts bears to the total
5mileage of all such township or district roads in the county.
6After July 1 of any year prior to 2011, no allocation shall be
7made for any road district unless it levied a tax for road and
8bridge purposes in an amount which will require the extension
9of such tax against the taxable property in any such road
10district at a rate of not less than either .08% of the value
11thereof, based upon the assessment for the year immediately
12prior to the year in which such tax was levied and as equalized
13by the Department of Revenue or, in DuPage County, an amount
14equal to or greater than $12,000 per mile of road under the
15jurisdiction of the road district, whichever is less. Beginning
16July 1, 2011 and each July 1 thereafter, an allocation shall be
17made for any road district if it levied a tax for road and
18bridge purposes. In counties other than DuPage County, if the
19amount of the tax levy requires the extension of the tax
20against the taxable property in the road district at a rate
21that is less than 0.08% of the value thereof, based upon the
22assessment for the year immediately prior to the year in which
23the tax was levied and as equalized by the Department of
24Revenue, then the amount of the allocation for that road
25district shall be a percentage of the maximum allocation equal
26to the percentage obtained by dividing the rate extended by the

 

 

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1district by 0.08%. In DuPage County, if the amount of the tax
2levy requires the extension of the tax against the taxable
3property in the road district at a rate that is less than the
4lesser of (i) 0.08% of the value of the taxable property in the
5road district, based upon the assessment for the year
6immediately prior to the year in which such tax was levied and
7as equalized by the Department of Revenue, or (ii) a rate that
8will yield an amount equal to $12,000 per mile of road under
9the jurisdiction of the road district, then the amount of the
10allocation for the road district shall be a percentage of the
11maximum allocation equal to the percentage obtained by dividing
12the rate extended by the district by the lesser of (i) 0.08% or
13(ii) the rate that will yield an amount equal to $12,000 per
14mile of road under the jurisdiction of the road district.
15    Prior to 2011, if any road district has levied a special
16tax for road purposes pursuant to Sections 6-601, 6-602, and
176-603 of the Illinois Highway Code, and such tax was levied in
18an amount which would require extension at a rate of not less
19than .08% of the value of the taxable property thereof, as
20equalized or assessed by the Department of Revenue, or, in
21DuPage County, an amount equal to or greater than $12,000 per
22mile of road under the jurisdiction of the road district,
23whichever is less, such levy shall, however, be deemed a proper
24compliance with this Section and shall qualify such road
25district for an allotment under this Section. Beginning in 2011
26and thereafter, if any road district has levied a special tax

 

 

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1for road purposes under Sections 6-601, 6-602, and 6-603 of the
2Illinois Highway Code, and the tax was levied in an amount that
3would require extension at a rate of not less than 0.08% of the
4value of the taxable property of that road district, as
5equalized or assessed by the Department of Revenue or, in
6DuPage County, an amount equal to or greater than $12,000 per
7mile of road under the jurisdiction of the road district,
8whichever is less, that levy shall be deemed a proper
9compliance with this Section and shall qualify such road
10district for a full, rather than proportionate, allotment under
11this Section. If the levy for the special tax is less than
120.08% of the value of the taxable property, or, in DuPage
13County if the levy for the special tax is less than the lesser
14of (i) 0.08% or (ii) $12,000 per mile of road under the
15jurisdiction of the road district, and if the levy for the
16special tax is more than any other levy for road and bridge
17purposes, then the levy for the special tax qualifies the road
18district for a proportionate, rather than full, allotment under
19this Section. If the levy for the special tax is equal to or
20less than any other levy for road and bridge purposes, then any
21allotment under this Section shall be determined by the other
22levy for road and bridge purposes.
23    Prior to 2011, if a township has transferred to the road
24and bridge fund money which, when added to the amount of any
25tax levy of the road district would be the equivalent of a tax
26levy requiring extension at a rate of at least .08%, or, in

 

 

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1DuPage County, an amount equal to or greater than $12,000 per
2mile of road under the jurisdiction of the road district,
3whichever is less, such transfer, together with any such tax
4levy, shall be deemed a proper compliance with this Section and
5shall qualify the road district for an allotment under this
6Section.
7    In counties in which a property tax extension limitation is
8imposed under the Property Tax Extension Limitation Law, road
9districts may retain their entitlement to a motor fuel tax
10allotment or, beginning in 2011, their entitlement to a full
11allotment if, at the time the property tax extension limitation
12was imposed, the road district was levying a road and bridge
13tax at a rate sufficient to entitle it to a motor fuel tax
14allotment and continues to levy the maximum allowable amount
15after the imposition of the property tax extension limitation.
16Any road district may in all circumstances retain its
17entitlement to a motor fuel tax allotment or, beginning in
182011, its entitlement to a full allotment if it levied a road
19and bridge tax in an amount that will require the extension of
20the tax against the taxable property in the road district at a
21rate of not less than 0.08% of the assessed value of the
22property, based upon the assessment for the year immediately
23preceding the year in which the tax was levied and as equalized
24by the Department of Revenue or, in DuPage County, an amount
25equal to or greater than $12,000 per mile of road under the
26jurisdiction of the road district, whichever is less.

 

 

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1    As used in this Section, the term "road district" means any
2road district, including a county unit road district, provided
3for by the Illinois Highway Code; and the term "township or
4district road" means any road in the township and district road
5system as defined in the Illinois Highway Code. For the
6purposes of this Section, "township or district road" also
7includes such roads as are maintained by park districts, forest
8preserve districts and conservation districts. The Department
9of Transportation shall determine the mileage of all township
10and district roads for the purposes of making allotments and
11allocations of motor fuel tax funds for use in road districts.
12    Payment of motor fuel tax moneys to municipalities and
13counties shall be made as soon as possible after the allotment
14is made. The treasurer of the municipality or county may invest
15these funds until their use is required and the interest earned
16by these investments shall be limited to the same uses as the
17principal funds.
18(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
19101-493, eff. 8-23-19; revised 9-24-19.)
 
20    Section 99. Effective date. This Act takes effect upon
21becoming law.