Full Text of SB3224 100th General Assembly
SB3224sam001 100TH GENERAL ASSEMBLY | Sen. Chris Nybo Filed: 4/20/2018
| | 10000SB3224sam001 | | LRB100 20669 HLH 39025 a |
|
| 1 | | AMENDMENT TO SENATE BILL 3224
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3224 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Motor Fuel Tax Law is amended by changing | 5 | | Sections 1.1, 1.2, 1.6, 1.14, 1.20, 3, 12, 12a, 13, 15, and 16 | 6 | | and by adding Sections 1.3a, 1.30, 3d, 3e, 3f, and 3g as | 7 | | follows:
| 8 | | (35 ILCS 505/1.1) (from Ch. 120, par. 417.1)
| 9 | | Sec. 1.1.
"Motor Fuel" means all volatile and inflammable | 10 | | liquids , volatile and inflammable gases, or any other products, | 11 | | now known or hereafter developed, that are produced,
blended or | 12 | | compounded for the purpose of, or which are suitable or
| 13 | | practicable for, operating motor vehicles. Among other things, | 14 | | "Motor Fuel"
includes "Special Fuel" as defined in Section 1.13 | 15 | | of this Act and "alternative fuel" as defined in Section 1.3a | 16 | | of this Act .
|
| | | 10000SB3224sam001 | - 2 - | LRB100 20669 HLH 39025 a |
|
| 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 | 4 | | than a licensed alternative fuel supplier, who either (i)
| 5 | | produces,
refines, blends, compounds or manufactures motor | 6 | | fuel , other than alternative fuel, in this State, or (ii)
| 7 | | transports motor fuel , other than alternative fuel, into this | 8 | | State, or (iii) exports motor fuel , other than alternative | 9 | | fuel, out of this State, or (iv) engages in the distribution of
| 10 | | motor fuel , other than alternative fuel, primarily by tank car | 11 | | or tank truck, or both, and who operates an
Illinois bulk plant | 12 | | where he or she has active bulk storage capacity of not
less | 13 | | than 30,000 gallons for gasoline as defined in item (A) of | 14 | | Section 5 of
this Law. A person licensed as a distributor under | 15 | | this Law is also authorized to distribute alternative fuel. A | 16 | | person licensed as a distributor under this Law is also | 17 | | authorized to engage in blending. Any person who, on April 1, | 18 | | 2018, possesses a license as a distributor under this Law based | 19 | | solely on his or her status as a blender and who, as a result of | 20 | | the changes made by this amendatory Act of the 100th General | 21 | | Assembly, no longer qualifies as a distributor, may continue to | 22 | | be licensed as a distributor for so long as he or she continues | 23 | | his or her blending operations and continues to meet all other | 24 | | requirements for licensure as a distributor under this Law.
| 25 | | "Distributor" does not, however, include a person who |
| | | 10000SB3224sam001 | - 3 - | LRB100 20669 HLH 39025 a |
|
| 1 | | receives or
transports into this State and sells or uses motor | 2 | | fuel under such
circumstances as preclude the collection of the | 3 | | tax herein imposed, by
reason of the provisions of the | 4 | | constitution and statutes of the United
States. However, a | 5 | | person operating a motor vehicle into the State, may
transport | 6 | | motor fuel in the ordinary fuel tank attached to the motor
| 7 | | vehicle for the operation of the motor vehicle, without being | 8 | | considered
a distributor. Any railroad registered under
| 9 | | Section 18c-7201 of the Illinois Vehicle Code may deliver | 10 | | special fuel directly
into the fuel supply tank of a locomotive | 11 | | owned, operated, or controlled by any
other railroad registered | 12 | | under Section 18c-7201 of the Illinois Vehicle Code
without | 13 | | being 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) | 17 | | compressed natural gas, liquefied natural gas and liquefied | 18 | | petroleum gas, when sold or used for operating motor vehicles | 19 | | on public highways or recreational-type watercraft upon the | 20 | | waters of this State; or (ii) any product, other than gasoline | 21 | | or diesel fuel, that is used or purchased for the purpose of | 22 | | blending with gasoline or diesel fuel to produce a product that | 23 | | is sold or used for operating motor vehicles on public highways | 24 | | and recreational-type watercraft upon the waters of this State. | 25 | | Products purchased or used for the purpose of blending include, |
| | | 10000SB3224sam001 | - 4 - | LRB100 20669 HLH 39025 a |
|
| 1 | | but 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 | 4 | | distributor, supplier, receiver, or private biodiesel fuel | 5 | | producer under Section 2d, who engages in the practice of
| 6 | | blending 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 | 10 | | a licensed
distributor or licensed alternative fuel supplier | 11 | | who (i) transports special fuel , other than alternative fuel, | 12 | | into this State; (ii) exports special fuel , other than | 13 | | alternative fuel, out of this State; or (iii) engages
in the | 14 | | distribution of special fuel , other than alternative fuel, | 15 | | primarily by tank car or tank truck, or
both, and who operates | 16 | | an Illinois bulk plant where he has active bulk storage
| 17 | | capacity of not less than 30,000 gallons for special fuel , | 18 | | other than alternative fuel, as defined in Section
1.13 of this | 19 | | Law.
| 20 | | "Supplier" does not,
however, include a person who receives | 21 | | or transports into this State and
sells or uses special fuel | 22 | | under such circumstances as preclude the
collection of the tax | 23 | | herein imposed, by reason of the provisions of the
Constitution | 24 | | and laws of the United States. However, a person
operating a |
| | | 10000SB3224sam001 | - 5 - | LRB100 20669 HLH 39025 a |
|
| 1 | | motor vehicle into the State, may transport special fuel in the
| 2 | | ordinary fuel tank attached to the motor vehicle for the | 3 | | operation of the motor
vehicle without being considered a | 4 | | supplier.
Any railroad licensed as a bulk user and registered | 5 | | under Section 18c-7201 of
the Illinois
Vehicle Code may deliver | 6 | | special fuel directly into the fuel supply tank of a
locomotive
| 7 | | owned, operated, or controlled by any other railroad registered | 8 | | under Section
18c-7201 of
the Illinois Vehicle Code without | 9 | | being considered a supplier. A person licensed as a supplier | 10 | | under this Law is also authorized to supply alternative fuel. A | 11 | | person licensed as a supplier under this Law is also authorized | 12 | | to engage in blending. Any person who, on April 1, 2018, | 13 | | possesses a license as a supplier under this Law based solely | 14 | | on his or her status as a blender and who, as a result of the | 15 | | changes made by this amendatory Act of the 100th General | 16 | | Assembly, no longer qualifies as a supplier, may continue to be | 17 | | licensed as a supplier for so long as he or she continues his | 18 | | or her blending operations and continues to meet all other | 19 | | requirements 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 | 23 | | alternative fuel supplier, who either produces, refines,
| 24 | | blends, compounds or manufactures fuel , other than alternative | 25 | | fuel, in this State, or transports fuel , other than alternative |
| | | 10000SB3224sam001 | - 6 - | LRB100 20669 HLH 39025 a |
|
| 1 | | fuel,
into this State or receives fuel , other than alternative | 2 | | fuel, transported to him from without the State
or exports | 3 | | fuel , other than alternative fuel, out of this State, or who is | 4 | | engaged in distribution of
fuel , other than alternative fuel, | 5 | | primarily by tank car or tank truck, or both, and who operates | 6 | | an
Illinois bulk plant where he has active fuel , other than | 7 | | alternative fuel, bulk storage capacity of not
less than 30,000 | 8 | | gallons. A person licensed as a receiver under this Law is also | 9 | | authorized to receive alternative fuel. A person licensed as a | 10 | | receiver under this Law is also authorized to engage in | 11 | | blending.
| 12 | | (Source: P.A. 86-125; 86-958.)
| 13 | | (35 ILCS 505/1.30 new) | 14 | | Sec. 1.30. Alternative fuel supplier. "Alternative fuel | 15 | | supplier" means any person who does not qualify as a licensed | 16 | | distributor, supplier, or receiver, but who sells alternative | 17 | | fuel: (i) to persons for the purpose of blending motor fuel | 18 | | that will be sold or used by such persons for the purpose of | 19 | | operating motor vehicles upon the public highways and | 20 | | recreational-type watercraft upon the waters of this State; | 21 | | (ii) to persons for the purpose of retail sale as motor fuel | 22 | | that will be used for the purpose of operating motor vehicles | 23 | | upon the public highways and recreational-type watercraft upon | 24 | | the waters of this State; or (iii) to persons for use by such | 25 | | persons in operating motor vehicles on the public highways and |
| | | 10000SB3224sam001 | - 7 - | LRB100 20669 HLH 39025 a |
|
| 1 | | recreational-type watercraft upon the waters of this State. A | 2 | | person licensed as an alternative fuel supplier under this Law | 3 | | is 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 | 6 | | within this
State without first securing a license to act as a | 7 | | distributor of motor
fuel from the Department. Application for | 8 | | such license shall be made to the
Department upon blanks | 9 | | furnished by it. The application shall be signed
and verified, | 10 | | and shall contain such information as the Department deems
| 11 | | necessary.
A blender shall, in addition to securing a | 12 | | distributor's license, make
application to the Department for a | 13 | | blender's permit, setting forth in the
application such | 14 | | information as the Department deems necessary. The applicant
| 15 | | for a distributor's license shall also file with the Department | 16 | | a bond on a
form to be approved by and with a surety or sureties | 17 | | satisfactory to the
Department conditioned upon such applicant | 18 | | paying to the State of Illinois
all monies becoming due by | 19 | | reason of the sale, export, or use of motor fuel by the
| 20 | | applicant, together with all penalties and interest thereon. | 21 | | The Department
shall fix the penalty of such bond in each case | 22 | | taking into consideration
the amount of motor fuel expected to | 23 | | be sold, distributed, exported, and used by such
applicant and | 24 | | the penalty fixed by the Department shall be such, as in its
| 25 | | opinion, will protect the State of Illinois against failure to |
| | | 10000SB3224sam001 | - 8 - | LRB100 20669 HLH 39025 a |
|
| 1 | | pay the
amount hereinafter provided on motor fuel sold, | 2 | | distributed, exported, and used, but
the amount of the penalty | 3 | | fixed by the Department shall not exceed
twice
the monthly | 4 | | amount
that would be collectable as a tax in the event of a | 5 | | sale
on all the motor fuel sold, distributed, exported, and | 6 | | used by the
distributor inclusive of tax-free sales, exports, | 7 | | use, or distribution. Upon receipt of the
application and bond | 8 | | in proper form, the Department shall issue to the
applicant a | 9 | | license to act as a distributor. No person who is in default to
| 10 | | the State for monies due under this Act for the sale, | 11 | | distribution, export, or use
of motor fuel shall receive a | 12 | | license to act
as a distributor.
| 13 | | A license shall not be granted to any person whose | 14 | | principal place
of business is in a state other than Illinois, | 15 | | unless such person is licensed
for motor fuel distribution or | 16 | | export in the state in which the principal place of
business is | 17 | | located
and that such person is not in default to that State | 18 | | for any monies due
for the sale, distribution, export, or use | 19 | | of 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 | 23 | | shall act as an alternative fuel supplier in this State without | 24 | | first securing a license as an alternative fuel supplier. | 25 | | Application for an alternative fuel supplier's license shall be |
| | | 10000SB3224sam001 | - 9 - | LRB100 20669 HLH 39025 a |
|
| 1 | | made in the form and manner required by the Department. The | 2 | | application shall be signed and verified and shall contain such | 3 | | information as the Department deems necessary. | 4 | | The Department shall require an applicant to post a bond on | 5 | | a form to be approved by and with a surety or sureties | 6 | | satisfactory to the Department conditioned upon such applicant | 7 | | paying to the State of Illinois all monies becoming due by | 8 | | reason of the sale or use of alternative fuel by the applicant, | 9 | | together with all penalties and interest thereon. The | 10 | | Department shall fix the penalty of such bond, in each case | 11 | | taking into consideration the amount of alternative fuel | 12 | | expected to be sold or used by such applicant and the penalty | 13 | | fixed by the Department shall be such as, in its opinion, will | 14 | | protect the State of Illinois against failure to pay the amount | 15 | | hereinafter provided on alternative fuel sold or used. The | 16 | | amount of the penalty fixed by the Department shall not exceed | 17 | | twice the monthly amount of tax liability that would be | 18 | | collectible as a tax in the event of a taxable sale on all the | 19 | | alternative fuel sold or used by the alternative fuel supplier, | 20 | | inclusive of tax-free sales or uses. No person who is in | 21 | | default to the State for moneys due under this Act for the sale | 22 | | or use of motor fuel shall receive a license to act as an | 23 | | alternative fuel supplier. | 24 | | A license shall not be granted to any person whose | 25 | | principal place of business is in a state other than Illinois, | 26 | | unless such person is licensed for motor fuel distribution, |
| | | 10000SB3224sam001 | - 10 - | LRB100 20669 HLH 39025 a |
|
| 1 | | export or blending in the State in which the principal place of | 2 | | business is located and that other State requires such license | 3 | | and that such person is not in default to that State for any | 4 | | monies due for the sale, distribution, export, blending or use | 5 | | of motor fuel. | 6 | | (35 ILCS 505/3e new) | 7 | | Sec. 3e. Tax on purchases of alternative fuel; payment to | 8 | | alternative fuel suppliers; self-assessment of tax. Persons, | 9 | | other than licensed distributors, suppliers, receivers, and | 10 | | alternative fuel suppliers that purchase alternative fuel for | 11 | | the purpose of (i) blending motor fuel that will be sold or | 12 | | used by such persons for the purpose of operating motor | 13 | | vehicles upon the public highways and recreational-type | 14 | | watercraft upon the waters of this State; (ii) sale to | 15 | | purchasers as motor fuel that will be used for the purpose of | 16 | | operating motor vehicles upon the public highways and | 17 | | recreational-type watercraft upon the waters of this State; or | 18 | | (iii) use by such persons in operating motor vehicles on the | 19 | | public highways and recreational-type watercraft upon the | 20 | | waters of this State shall pay the tax imposed under Sections 2 | 21 | | and 2a to licensed alternative fuel suppliers. Any person, | 22 | | other than a licensed distributor, supplier, receiver, or | 23 | | alternative fuel supplier, purchasing alternative fuel subject | 24 | | to tax under this Act as to which there has been no charge made | 25 | | to him of the tax imposed by Section 2 or 2a, or both, shall |
| | | 10000SB3224sam001 | - 11 - | LRB100 20669 HLH 39025 a |
|
| 1 | | make payment to the Department of the tax imposed by Sections 2 | 2 | | and 2a on such alternative fuel. Any licensed alternative fuel | 3 | | supplier who blends alternative fuel subject to tax under this | 4 | | Law, including alternative fuel that he or she produces (and to | 5 | | which there has been no charge made to him of the tax imposed | 6 | | by Section 2 or 2a, or both) with gasoline or diesel fuel, | 7 | | shall make payment to the Department of the tax imposed by | 8 | | Sections 2 and 2a on such alternative fuel. Such payment shall | 9 | | be made to the Department no later than the 20th day of the | 10 | | month following the month in which the alternative fuel was | 11 | | purchased or blended, as applicable, and shall be reported on | 12 | | the return required by Section 3f of the Law. | 13 | | (35 ILCS 505/3f new) | 14 | | Sec. 3f. Alternative fuel suppliers; returns. A person | 15 | | holding a valid unrevoked license to act as an alternative fuel | 16 | | supplier shall, between the 1st and 20th days of each calendar | 17 | | month, make return to the Department, showing, for the | 18 | | preceding calendar month, an itemized statement of the number | 19 | | of gallons of motor fuel, other than gasoline or diesel fuel, | 20 | | purchased, acquired, imported, or produced, without regard to | 21 | | whether the motor fuel is intended to be used, or blended to be | 22 | | used, for the operation of motor vehicles on the public | 23 | | highways and waters and the number of invoiced gallons of | 24 | | alternative fuel (i) sold to persons for the purpose of | 25 | | blending motor fuel that will be sold or used by such persons |
| | | 10000SB3224sam001 | - 12 - | LRB100 20669 HLH 39025 a |
|
| 1 | | for the purpose of operating motor vehicles upon the public | 2 | | highways and recreational-type watercraft upon the waters of | 3 | | this State; (ii) sold to persons for the purpose of retail sale | 4 | | as motor fuel that will be used for the purpose of operating | 5 | | motor vehicles upon the public highways and recreational-type | 6 | | watercraft upon the waters of this State; (iii) sold to persons | 7 | | for use by such persons in operating motor vehicles upon public | 8 | | highways and recreational-type watercraft upon the waters of | 9 | | this State; (iv) used by the alternative fuel supplier for | 10 | | operating motor vehicles upon public highways and | 11 | | recreational-type watercraft upon the waters of this State; (v) | 12 | | blended with gasoline or diesel fuel to be sold or used for the | 13 | | purpose of operating motor vehicles upon the public highways | 14 | | and recreational-type watercraft upon the waters of this State; | 15 | | and (vi) sold tax-exempt under items (1) through (6) in Section | 16 | | 3g. The return shall also include the amount of alternative | 17 | | fuel that is lost or destroyed and such other reasonable | 18 | | information as required by the Department. | 19 | | If an alternative fuel supplier's only activities with | 20 | | respect to alternative fuel are either: (1) production of | 21 | | alcohol in quantities of less than 10,000 proof gallons per | 22 | | year or (2) blending alcohol in quantities of less than 10,000 | 23 | | proof gallons per year which such alternative fuel supplier has | 24 | | produced, he or she shall file returns on an annual basis with | 25 | | the return for a given year being due by January 20 of the | 26 | | following year. Alternative fuel suppliers whose total |
| | | 10000SB3224sam001 | - 13 - | LRB100 20669 HLH 39025 a |
|
| 1 | | production of alcohol (whether blended or not) exceeds 10,000 | 2 | | proof gallons per year, based on production during the | 3 | | preceding (calendar) year or as reasonably projected by the | 4 | | Department if one calendar year's record of production cannot | 5 | | be established, shall file returns between the 1st and 20th | 6 | | days of each calendar month as hereinabove provided. | 7 | | A person whose license to act as an alternative fuel | 8 | | supplier has been revoked shall make a return to the Department | 9 | | covering the period from the date of the last return to the | 10 | | date of the revocation of the license, which return shall be | 11 | | delivered to the Department not later than 10 days from the | 12 | | date of the revocation or termination of the license of such | 13 | | alternative fuel supplier; the return shall in all other | 14 | | respects be subject to the same provisions and conditions as | 15 | | returns by alternative fuel suppliers licensed under the | 16 | | provisions of this Act. | 17 | | If the Department has reason to believe and does believe | 18 | | that the amount shown on the return as sold, used, lost or | 19 | | destroyed is incorrect, the Department shall fix an amount for | 20 | | such sale, use, loss or destruction according to its best | 21 | | judgment and information, which amount so fixed by the | 22 | | Department shall be prima facie correct. All returns shall be | 23 | | in the form and manner required by the Department, and shall | 24 | | contain such other information as the Department may reasonably | 25 | | require. The return must be accompanied by supporting schedule | 26 | | data in the form required by the Department. All licensed |
| | | 10000SB3224sam001 | - 14 - | LRB100 20669 HLH 39025 a |
|
| 1 | | alternative fuel suppliers shall report all losses of | 2 | | alternative fuel that are sustained on account of fire, theft, | 3 | | spillage, spoilage, leakage, or any other provable cause when | 4 | | filing the return for the period during which the loss | 5 | | occurred. If the alternative fuel supplier reports losses due | 6 | | to fire or theft, then the alternative fuel supplier must | 7 | | include fire department or police department reports and any | 8 | | other documentation that the Department may require. The mere | 9 | | making of the report does not assure the allowance of the loss | 10 | | as a reduction in tax liability. | 11 | | (35 ILCS 505/3g new) | 12 | | Sec. 3g. Alternative fuel suppliers; payment of tax. | 13 | | Alternative fuel suppliers, when filing a return required by | 14 | | Section 3f, shall report to the Department the amount of tax | 15 | | imposed under this Act on all alternative fuels required to be | 16 | | reported under Section 3f. At the time of making a return, an | 17 | | alternative fuel supplier shall pay to the Department all taxes | 18 | | due, less a discount of 1.75%, but not to exceed $1,000 per | 19 | | return period, which is allowed to reimburse the alternative | 20 | | fuel supplier for the expenses incurred in keeping records, | 21 | | preparing and filing returns, remitting tax and supplying data | 22 | | to the Department on request. The discount shall not be allowed | 23 | | for amounts remitted for alternative fuels used by the | 24 | | alternative fuel supplier for operating motor vehicles upon the | 25 | | public highways and recreational-type watercraft upon the |
| | | 10000SB3224sam001 | - 15 - | LRB100 20669 HLH 39025 a |
|
| 1 | | waters of this State. The discount shall only be applicable to | 2 | | the amount of tax payment which accompanies a return which is | 3 | | filed timely in accordance with Section 3f of the Law. However, | 4 | | no payment shall be made based upon alternative fuels that were | 5 | | sold and used for the purpose of blending with special fuel to | 6 | | produce dyed diesel fuel. An alternative fuel supplier shall | 7 | | not be liable for tax on the sale of alternative fuel, to the | 8 | | extent to which such sale or use of blended motor fuel may not, | 9 | | under the constitution and statutes of the United States, be | 10 | | made the subject of taxation by this State. A person whose | 11 | | license to act as an alternative fuel supplier has been revoked | 12 | | shall, at the time of making a return, also pay to the | 13 | | Department an amount equal to the amount that would be due as a | 14 | | tax in the event of a sale thereof on all alternative fuels, | 15 | | which he is required by Section 3f to report to the Department | 16 | | in making a return, and which he had on hand on the date on | 17 | | which the license was revoked, and with respect to which no tax | 18 | | had been previously paid under this Act. | 19 | | An alternative fuel supplier is not liable for tax on | 20 | | alternative fuels which he is otherwise required to remit to | 21 | | the Department, only as specified in the following items (1) | 22 | | through (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 |
| | | 10000SB3224sam001 | - 16 - | LRB100 20669 HLH 39025 a |
|
| 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 |
| | | 10000SB3224sam001 | - 17 - | LRB100 20669 HLH 39025 a |
|
| 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 | 11 | | supplier , and alternative fuel supplier under this Act to keep | 12 | | within this State or at some office outside this State for any | 13 | | period
for which the Department is authorized to issue a Notice | 14 | | of Tax Liability to
the distributor, receiver, or supplier , or | 15 | | alternative fuel supplier records and books
showing all
| 16 | | purchases, receipts, losses through any cause, sales, | 17 | | distribution and use of
motor fuel, aviation fuels, home | 18 | | heating oils, and kerosene, and products used
for the purpose | 19 | | of blending to produce motor fuel, which records and books
| 20 | | shall, at all times during business hours of the day, be | 21 | | subject to inspection
by the Department, or its duly authorized | 22 | | agents and employees. For purposes of this Section, "records" | 23 | | means all data
maintained by the taxpayer including data on | 24 | | paper, microfilm, microfiche or
any type of machine-sensible | 25 | | data compilation. The Department may, in its
discretion, |
| | | 10000SB3224sam001 | - 18 - | LRB100 20669 HLH 39025 a |
|
| 1 | | prescribe reasonable and uniform methods for keeping of records | 2 | | and
books by licensees and that set forth requirements for the | 3 | | form and format of
records that must be maintained in order to | 4 | | comply 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 | 8 | | Department
shall have authority to enter in or upon the | 9 | | premises of any manufacturer,
vendor, dealer, retailer, | 10 | | distributor, receiver, supplier , alternative fuel supplier, or | 11 | | user of motor fuel
or special fuels during the regular business | 12 | | hours in order to examine books,
records, invoices, storage | 13 | | tanks, and any other applicable equipment
pertaining to motor | 14 | | fuel, alternative fuel, aviation fuels, home heating oils, | 15 | | kerosene,
or special fuels, to determine whether or not the
| 16 | | taxes imposed by this Act have been paid.
| 17 | | (b) Any duly authorized agent of the Department, upon | 18 | | presenting
appropriate credentials and a written notice to the | 19 | | person who owns, operates,
or controls the place to be | 20 | | inspected, shall have the authority to enter any
place and to | 21 | | conduct inspections in accordance with subsections (b) through | 22 | | (g)
of this Section.
| 23 | | (c) Inspections will be performed in a reasonable manner | 24 | | and at times
that are reasonable under the circumstances, | 25 | | taking into consideration the
normal business hours of the |
| | | 10000SB3224sam001 | - 19 - | LRB100 20669 HLH 39025 a |
|
| 1 | | place to be entered.
| 2 | | (d) Inspections may be at any place at which taxable motor | 3 | | fuel is or
may be produced or stored or at any inspection site | 4 | | where 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 | 16 | | following:
| 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 | 22 | | inspect,
examine, or otherwise search any tank, reservoir, or | 23 | | other container that
can or may be used for the production, | 24 | | storage, or transportation of
fuel, fuel dyes, or fuel markers. | 25 | | Inspection may also be made of any
equipment used for, or in | 26 | | connection with, production, storage, or
transportation of |
| | | 10000SB3224sam001 | - 20 - | LRB100 20669 HLH 39025 a |
|
| 1 | | fuel, fuel dyes, or fuel markers. This includes any
equipment | 2 | | used for the dyeing or marking of fuel. This also includes
| 3 | | books and records, if any, that are maintained at the place of | 4 | | inspection
and are kept to determine tax liability under this | 5 | | Law.
| 6 | | (f) Duly authorized agents of the Department may detain any | 7 | | motor
vehicle, train, barge, ship, or vessel for the purpose of | 8 | | inspecting its fuel
tanks and storage tanks. Detainment will be | 9 | | either on the premises
under inspection or at a designated | 10 | | inspection site. Detainment may
continue for a reasonable | 11 | | period of time as is necessary to determine
the amount and | 12 | | composition of the fuel.
| 13 | | (g) Duly authorized agents of the Department may take and | 14 | | remove
samples of fuel in quantities as are reasonably | 15 | | necessary 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 | 8 | | licensed distributor or
supplier , or alternative fuel | 9 | | supplier , who loses motor
fuel through any cause or uses motor | 10 | | fuel (upon which he has paid the amount
required to be | 11 | | collected under Section 2 of this Act) for any purpose other
| 12 | | than operating a motor vehicle upon the public highways or | 13 | | waters, shall be
reimbursed and repaid the amount so paid.
| 14 | | Any person who purchases motor fuel in Illinois and uses | 15 | | that motor fuel
in another state and that other state imposes a | 16 | | tax on the use of such
motor fuel shall be reimbursed and | 17 | | repaid the amount of Illinois tax paid
under Section 2 of this | 18 | | Act on the motor fuel used in such other state.
Reimbursement | 19 | | and repayment shall be made by the Department upon receipt of
| 20 | | adequate proof of taxes directly paid to another state and the | 21 | | amount of motor fuel
used in that state.
| 22 | | Claims based in whole or in part on taxes paid to another | 23 | | state shall include (i) a certified copy of the tax return | 24 | | filed with such other state by the claimant; (ii) a copy of | 25 | | either the cancelled check paying the tax due on such return, |
| | | 10000SB3224sam001 | - 22 - | LRB100 20669 HLH 39025 a |
|
| 1 | | or a receipt acknowledging payment of the tax due on such tax | 2 | | return; and (iii) such other information as the Department may | 3 | | reasonably require. This paragraph shall not apply to taxes | 4 | | paid on returns filed under Section 13a.3 of this Act. | 5 | | Any person who purchases motor fuel use tax decals as | 6 | | required by Section 13a.4 and pays an amount of fees for such | 7 | | decals that exceeds the amount due shall be reimbursed and | 8 | | repaid the amount of the decal fees that are deemed by the | 9 | | department to be in excess of the amount due. | 10 | | Claims for such reimbursement must be made to the | 11 | | Department of Revenue,
duly verified by the claimant (or by the | 12 | | claimant's legal
representative if the claimant has died or | 13 | | become a person under legal
disability), upon forms prescribed | 14 | | by the Department. The claim must state
such facts relating to | 15 | | the purchase, importation, manufacture or production
of the | 16 | | motor fuel by the claimant as the Department may deem | 17 | | necessary, and
the time when, and the circumstances of its loss | 18 | | or the specific purpose
for which it was used (as the case may | 19 | | be), together with such other
information as the Department may | 20 | | reasonably require. No claim based upon
idle time shall be | 21 | | allowed. Claims for reimbursement for overpayment of decal fees | 22 | | shall be made to the Department of Revenue, duly verified by | 23 | | the claimant (or by the claimant's legal representative if the | 24 | | claimant has died or become a person under legal disability), | 25 | | upon forms prescribed by the Department. The claim shall state | 26 | | facts relating to the overpayment of decal fees, together with |
| | | 10000SB3224sam001 | - 23 - | LRB100 20669 HLH 39025 a |
|
| 1 | | such other information as the Department may reasonably | 2 | | require. Claims for reimbursement of overpayment of decal fees | 3 | | paid on or after January 1, 2011 must be filed not later than | 4 | | one year after the date on which the fees were paid by the | 5 | | claimant. If it is determined that the Department should | 6 | | reimburse a claimant for overpayment of decal fees, the | 7 | | Department shall first apply the amount of such refund against | 8 | | any tax or penalty or interest due by the claimant under | 9 | | Section 13a of this Act.
| 10 | | Claims for full reimbursement for taxes paid on or before | 11 | | December 31,
1999 must be filed not later than one year after | 12 | | the date on which
the tax was paid by the claimant.
If, | 13 | | however, a claim for such reimbursement otherwise meeting the
| 14 | | requirements of this Section is filed more than one year but | 15 | | less than 2
years after that date, the claimant shall be | 16 | | reimbursed at the rate of 80%
of the amount to which he would | 17 | | have been entitled if his claim had been
timely filed.
| 18 | | Claims for full reimbursement for taxes paid on or after | 19 | | January 1, 2000
must be filed not later than 2 years after the | 20 | | date on which the tax was paid
by the claimant.
| 21 | | The Department may make such investigation of the | 22 | | correctness of the
facts stated in such claims as it deems | 23 | | necessary. When the Department has
approved any such claim, it | 24 | | shall pay to the claimant (or to the claimant's
legal | 25 | | representative, as such if the claimant has died or become a | 26 | | person
under legal disability) the reimbursement provided in
|
| | | 10000SB3224sam001 | - 24 - | LRB100 20669 HLH 39025 a |
|
| 1 | | this Section, out of any moneys appropriated to it for that | 2 | | purpose.
| 3 | | Any distributor , or supplier , or alternative fuel supplier | 4 | | who has paid the tax imposed by Section 2
of this Act upon | 5 | | motor fuel that is lost or used by such distributor , or | 6 | | supplier , or alternative fuel supplier
for any purpose other | 7 | | than operating a motor vehicle upon the public
highways or | 8 | | recreational-type watercraft upon the waters of this State may | 9 | | file a claim for credit or refund to recover the
amount so | 10 | | paid. Such claims shall be filed on forms prescribed by the
| 11 | | Department. Such claims shall be made to the Department, duly | 12 | | verified by the
claimant (or by the claimant's legal | 13 | | representative if
the claimant has died or become a person | 14 | | under legal disability), upon
forms prescribed by the | 15 | | Department. The claim shall state such facts
relating to the | 16 | | purchase, importation, manufacture or production of the
motor | 17 | | fuel by the claimant as the Department may deem necessary and | 18 | | the
time when the loss or nontaxable use occurred, and the | 19 | | circumstances of its
loss or the specific purpose for which it | 20 | | was used (as the case may be),
together with such other | 21 | | information as the Department may reasonably
require. Claims | 22 | | must be filed not later than one year after the
date on which | 23 | | the tax was paid by the claimant.
| 24 | | The Department may make such investigation of the | 25 | | correctness of the
facts stated in such claims as it deems | 26 | | necessary. When the Department
approves a claim, the Department |
| | | 10000SB3224sam001 | - 25 - | LRB100 20669 HLH 39025 a |
|
| 1 | | shall issue a refund or credit memorandum
as requested by the | 2 | | taxpayer, to the distributor , or supplier , or alternative fuel | 3 | | supplier who made the
payment for which the refund or credit is | 4 | | being given or, if the
distributor , or supplier , or alternative | 5 | | fuel supplier has died or become incompetent, to such
| 6 | | distributor's , or supplier's , or alternative fuel supplier | 7 | | legal representative, as such. The amount of
such credit | 8 | | memorandum shall be credited against any tax due or to become
| 9 | | due under this Act from the distributor , or supplier , or | 10 | | alternative fuel supplier who made the payment
for which credit | 11 | | has been given.
| 12 | | Any credit or refund that is allowed under this Section | 13 | | shall bear
interest at the rate and in the manner specified in | 14 | | the Uniform Penalty
and Interest Act.
| 15 | | In case the distributor or supplier requests and the
| 16 | | Department determines that the claimant is entitled to a
| 17 | | refund, such refund shall be made only from such appropriation | 18 | | as may be
available for that purpose. If it appears unlikely | 19 | | that the amount
appropriated would permit everyone having a | 20 | | claim allowed during the period
covered by such appropriation | 21 | | to elect to receive a cash refund, the
Department, by rule or | 22 | | regulation, shall provide for the payment of refunds
in | 23 | | hardship cases and shall define what types of cases qualify as | 24 | | hardship
cases.
| 25 | | In any case in which there has been an erroneous refund of | 26 | | tax or fees payable
under
this Section, a notice of tax |
| | | 10000SB3224sam001 | - 26 - | LRB100 20669 HLH 39025 a |
|
| 1 | | liability may be issued at any time within 3
years from the | 2 | | making of that refund, or within 5 years from the making of | 3 | | that
refund if it appears that any part of the refund was | 4 | | induced by fraud or the
misrepresentation of material fact. The | 5 | | amount of any proposed assessment
set forth by the Department | 6 | | shall be limited to the amount of the erroneous
refund.
| 7 | | If no tax is due and no proceeding is pending to determine | 8 | | whether such
distributor , or supplier , or alternative fuel | 9 | | supplier is indebted to the Department for tax,
the credit | 10 | | memorandum so issued may be assigned and set over by the lawful
| 11 | | holder thereof, subject to reasonable rules of the Department, | 12 | | to any other
licensed distributor , or supplier , or alternative | 13 | | fuel supplier who is subject to this Act, and
the amount | 14 | | thereof applied by the Department against any tax due or to
| 15 | | become due under this Act from such assignee.
| 16 | | If the payment for which the distributor's , or supplier's , | 17 | | or alternative fuel supplier's
claim is filed is held in the | 18 | | protest fund of the State Treasury during
the pendency of the | 19 | | claim for credit proceedings pursuant to the order of
the court | 20 | | in accordance with Section 2a of the State Officers and | 21 | | Employees
Money Disposition Act and if it is determined by the | 22 | | Department or by the
final order of a reviewing court under the | 23 | | Administrative Review Law that
the claimant is entitled to all | 24 | | or a part of the credit claimed, the
claimant, instead of | 25 | | receiving a credit memorandum from the Department,
shall | 26 | | receive a cash refund from the protest fund as provided for in
|
| | | 10000SB3224sam001 | - 27 - | LRB100 20669 HLH 39025 a |
|
| 1 | | Section 2a of the State Officers and Employees Money | 2 | | Disposition Act.
| 3 | | If any person ceases to be licensed as a distributor , or
| 4 | | supplier , or alternative fuel supplier while still holding an | 5 | | unused credit memorandum issued under this
Act, such person | 6 | | may, at his election (instead of assigning the credit
| 7 | | memorandum to a licensed distributor , or licensed
supplier , or | 8 | | licensed alternative fuel supplier under this Act), surrender | 9 | | such unused credit memorandum to the
Department and receive a | 10 | | refund of the amount to which such person is entitled.
| 11 | | For claims based upon taxes paid on or before December 31, | 12 | | 2000, a claim based upon the use of undyed diesel fuel shall | 13 | | not be allowed
except (i) if allowed under the following | 14 | | paragraph or (ii) for
undyed diesel fuel used by a commercial | 15 | | vehicle, as that term is defined in
Section 1-111.8 of the | 16 | | Illinois Vehicle Code, for any purpose other than
operating the | 17 | | commercial vehicle upon the public highways and unlicensed
| 18 | | commercial vehicles operating on private property. Claims | 19 | | shall be
limited to commercial vehicles
that are operated for | 20 | | both highway purposes and any purposes other than
operating | 21 | | such vehicles upon the public highways.
| 22 | | For claims based upon taxes paid on or after January 1, | 23 | | 2000, a claim based
upon the use of undyed diesel fuel shall | 24 | | not be allowed except (i) if allowed
under the preceding | 25 | | paragraph 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 |
| | | 10000SB3224sam001 | - 29 - | LRB100 20669 HLH 39025 a |
|
| 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 |
| | | 10000SB3224sam001 | - 30 - | LRB100 20669 HLH 39025 a |
|
| 1 | | docks.
| 2 | | Any person who has paid the tax imposed by Section 2 of | 3 | | this Law upon undyed
diesel fuel that is unintentionally mixed | 4 | | with dyed diesel fuel and who owns or
controls the mixture of | 5 | | undyed diesel fuel and dyed diesel fuel may file a
claim for | 6 | | refund to recover the amount paid. The amount of undyed diesel | 7 | | fuel
unintentionally mixed must equal 500 gallons or more. Any | 8 | | claim for refund of
unintentionally mixed undyed diesel fuel | 9 | | and dyed diesel fuel shall be
supported by documentation | 10 | | showing the date and location of the unintentional
mixing, the | 11 | | number of gallons involved, the disposition of the mixed diesel
| 12 | | fuel, and any other information that the Department may | 13 | | reasonably require.
Any unintentional mixture of undyed diesel | 14 | | fuel and dyed diesel fuel shall be
sold or used only for | 15 | | non-highway purposes.
| 16 | | The Department shall
promulgate regulations establishing | 17 | | specific limits on the amount of undyed
diesel fuel that may be | 18 | | claimed for refund.
| 19 | | For purposes of claims for refund, "loss" means the | 20 | | reduction of motor
fuel resulting from fire, theft, spillage, | 21 | | spoilage, leakage, or any other
provable cause, but does not | 22 | | include a reduction resulting from evaporation, or
shrinkage | 23 | | due to temperature variations. In the case of losses due to | 24 | | fire or theft, the claimant must include fire department or | 25 | | police department reports and any other documentation that the | 26 | | Department 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 | 4 | | of motor fuel , or supplier of special fuel, or receiver of | 5 | | fuel , or alternative fuel supplier without having a license so | 6 | | to
do, or who knowingly fails or refuses to file a return with | 7 | | the Department as
provided in Section 2b, Section 3f, Section | 8 | | 5, or Section 5a of this Act, or who knowingly
fails or refuses | 9 | | to make payment to the Department as provided either in
Section | 10 | | 2b, 3g, Section 6, Section 6a, or Section 7 of this Act, shall | 11 | | be guilty of
a Class 3 felony. Each day any person knowingly | 12 | | acts as a distributor of motor
fuel, supplier of special fuel, | 13 | | or receiver of fuel fuel, or alternative fuel supplier without | 14 | | having a
license so to do or after such a license has been | 15 | | revoked, constitutes a
separate offense.
| 16 | | 2. Any person who acts as a motor carrier without having a | 17 | | valid
motor fuel use tax license, issued by the Department or | 18 | | by a member
jurisdiction under the provisions of the | 19 | | International Fuel Tax Agreement, or a
valid single trip permit | 20 | | is guilty of a Class A misdemeanor for a first offense
and is | 21 | | guilty of a Class 4 felony for each subsequent offense. Any | 22 | | person (i)
who fails or refuses to make payment to the | 23 | | Department as provided in Section
13a.1 of this Act or in the | 24 | | International 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 |
|
| 1 | | provided in Section 13a.3 is guilty of a Class 4 felony; and | 2 | | for each
subsequent offense, such person is guilty of a Class 3 | 3 | | felony.
| 4 | | 3. In case such person acting as a distributor, receiver, | 5 | | supplier,
alternative fuel supplier or motor carrier is a | 6 | | corporation, then the officer or officers, agent
or agents, | 7 | | employee or employees, of such corporation responsible for any
| 8 | | act of such corporation, or failure of such corporation to act, | 9 | | which acts
or failure to act constitutes a violation of any of | 10 | | the provisions of this
Act as enumerated in paragraphs 1 and 2 | 11 | | of this Section, shall be punished
by such fine or | 12 | | imprisonment, or by both such fine and imprisonment as
provided | 13 | | in those paragraphs.
| 14 | | 3.5. Any person who knowingly enters false information on | 15 | | any supporting
documentation required to be kept by Section 6 | 16 | | or 6a of this Act is guilty of a
Class 3
felony.
| 17 | | 3.7. Any person who knowingly attempts in any manner to | 18 | | evade or defeat any
tax imposed by this Act or the payment of | 19 | | any tax imposed by this Act is guilty
of a Class 2 felony.
| 20 | | 4. Any person who refuses, upon demand, to submit for | 21 | | inspection,
books and records, or who fails or refuses to keep | 22 | | books and records in
violation of Section 12 of this Act, or | 23 | | any distributor, receiver, or
supplier , or alternative fuel | 24 | | supplier who violates
any reasonable rule or regulation adopted
| 25 | | by the Department for the enforcement of this Act is guilty of | 26 | | a Class A
misdemeanor. Any person
who acts
as a blender in |
| | | 10000SB3224sam001 | - 33 - | LRB100 20669 HLH 39025 a |
|
| 1 | | violation of Section 3 of this Act or who
having transported | 2 | | reportable motor fuel within Section 7b
of this Act fails to | 3 | | make the return required by that Section,
is guilty of a Class | 4 | | 4 felony.
| 5 | | 5. Any person licensed under Section 13a.4, 13a.5, or the | 6 | | International
Fuel Tax Agreement who: (a) fails or refuses to | 7 | | keep records
and
books, as provided in Section 13a.2 or as | 8 | | required
by the terms of the
International Fuel Tax Agreement, | 9 | | (b) refuses upon demand
by the Department to submit for | 10 | | inspection and examination the records required
by Section | 11 | | 13a.2 of this Act or by the terms of the International Fuel
Tax | 12 | | Agreement, or (c) violates any reasonable rule or
regulation | 13 | | adopted by the Department for the enforcement of this Act, is
| 14 | | guilty of a Class A misdemeanor.
| 15 | | 6. Any person who makes any false return or report to the
| 16 | | Department as to any material fact required by Sections 2b, 3f, | 17 | | 5, 5a, 7, 13, or
13a.3 of this Act or by the International Fuel | 18 | | Tax Agreement
is guilty of a Class 2 felony.
| 19 | | 7. A prosecution for any violation of this Section may be
| 20 | | commenced anytime within 5 years of the commission of that | 21 | | violation.
A prosecution for tax evasion as set forth in | 22 | | paragraph 3.7 of this Section
may be prosecuted any time within | 23 | | 5 years of the commission of the last act in
furtherance of | 24 | | evasion. The running of the period of limitations under this
| 25 | | Section shall be suspended while any proceeding or appeal from
| 26 | | any proceeding relating to the quashing or enforcement of any |
| | | 10000SB3224sam001 | - 34 - | LRB100 20669 HLH 39025 a |
|
| 1 | | grand jury or
administrative subpoena issued in connection with | 2 | | an investigation of the
violation of any provision of this Act | 3 | | is pending.
| 4 | | 8. Any person who provides false documentation required by | 5 | | any
Section of this Act is guilty of a Class 4 felony.
| 6 | | 9. Any person filing a fraudulent application or order form | 7 | | under any
provision of this Act is guilty of a Class A | 8 | | misdemeanor. For each subsequent
offense, the person is guilty | 9 | | of a Class 4 felony.
| 10 | | 10. Any person who acts as a motor carrier and who fails to | 11 | | carry a
manifest as provided in Section 5.5 is guilty of a | 12 | | Class A misdemeanor. For
each subsequent offense, the person is | 13 | | guilty of a Class 4 felony.
| 14 | | 11. Any person who knowingly sells or attempts to sell dyed | 15 | | diesel fuel
for highway use or for use by recreational-type | 16 | | watercraft on the waters of
this State is guilty of a Class 4 | 17 | | felony. For each subsequent
offense, the person is guilty of a | 18 | | Class 2 felony.
| 19 | | 12. Any person who knowingly possesses dyed diesel fuel for | 20 | | highway
use or for use by recreational-type watercraft on the | 21 | | waters of this State
is guilty of a Class A misdemeanor. For | 22 | | each subsequent offense,
the person is guilty of a Class 4 | 23 | | felony.
| 24 | | 13. Any person who sells or transports dyed diesel fuel | 25 | | without the
notice required by Section 4e shall pay the | 26 | | following penalty:
|
| | | 10000SB3224sam001 | - 35 - | LRB100 20669 HLH 39025 a |
|
| 1 | | First occurrence ....................................$ 500
| 2 | | Second and each occurrence thereafter ..............$1,000
| 3 | | 14. Any person who owns, operates, or controls any | 4 | | container, storage
tank, or facility used to store or | 5 | | distribute dyed diesel fuel without the
notice required by | 6 | | Section 4f shall pay the following penalty:
| 7 | | First occurrence ....................................$ 500
| 8 | | Second and each occurrence thereafter ..............$1,000
| 9 | | 15. If a motor vehicle required to be registered for | 10 | | highway purposes
is found to have dyed diesel fuel within
the | 11 | | ordinary fuel tanks attached to the motor vehicle or if a
| 12 | | recreational-type watercraft on the waters of this State is | 13 | | found to have dyed
diesel fuel within the ordinary fuel tanks | 14 | | attached to the watercraft, the
operator shall pay the | 15 | | following penalty:
| 16 | | First occurrence ...................................$1,000
| 17 | | Second and each occurrence thereafter ..............$5,000
| 18 | | 16. Any licensed motor fuel distributor or licensed | 19 | | supplier , or licensed alternative fuel supplier who sells
or | 20 | | attempts to sell dyed diesel fuel for highway use or for use by
| 21 | | recreational-type watercraft on the waters of this State shall | 22 | | pay 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 | 26 | | diesel fuel
without the notice required by Section 4e is guilty |
| | | 10000SB3224sam001 | - 36 - | LRB100 20669 HLH 39025 a |
|
| 1 | | of a petty offense. For
each subsequent offense, the person is | 2 | | guilty of a Class A misdemeanor.
| 3 | | 18. Any person who knowingly owns, operates, or controls | 4 | | any
container, storage tank, or facility used to store or | 5 | | distribute dyed diesel
fuel without the notice required by | 6 | | Section 4f is guilty of a petty offense.
For each subsequent | 7 | | offense the person is guilty of a Class A
misdemeanor.
| 8 | | For purposes of this Section, dyed diesel fuel means any | 9 | | dyed diesel fuel
whether or not dyed pursuant to Section 4d of | 10 | | this Law.
| 11 | | Any person aggrieved by any action of the Department under | 12 | | item 13, 14, 15,
or 16 of this Section may protest the action | 13 | | by making a written request for a
hearing within 60 days of the | 14 | | original action. If the hearing is not requested
in writing | 15 | | within 60 days, the original action is final.
| 16 | | All penalties received under items 13, 14, 15, and 16 of | 17 | | this Section shall
be deposited into the Tax Compliance and | 18 | | Administration 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 | 22 | | the
distributor's, receiver's, or supplier's , or alternative | 23 | | fuel supplier's license or
permit of any
person (1) who does
| 24 | | not operate as a distributor, receiver, alternative fuel | 25 | | supplier, or supplier (a) under
Sections 1.2,
1.14, or 1.20, |
| | | 10000SB3224sam001 | - 37 - | LRB100 20669 HLH 39025 a |
|
| 1 | | 1.30 or (2) who violates
any provision of this Act or any rule | 2 | | or regulation promulgated by the
Department under Section 14 of | 3 | | this Act, or (3) who refuses to allow any
inspection or test | 4 | | authorized by this Law.
| 5 | | Any person whose returns for 2 or more consecutive months | 6 | | do not show
sufficient taxable sales to indicate an active | 7 | | business as a distributor,
receiver, or
supplier , or | 8 | | alternative fuel supplier shall be deemed to not be operating | 9 | | as a distributor, receiver, or
supplier , or alternative fuel | 10 | | supplier
as defined in Sections 1.2, 1.14 , or 1.20 , 1.30 .
| 11 | | The Department may, after 5 days notice, revoke any | 12 | | distributor's,
receiver's, or
supplier's license of a person | 13 | | who is registered as a reseller of motor
fuel pursuant to | 14 | | Section 2a or 2c of the Retailers' Occupation Tax Act and
who | 15 | | fails to collect such prepaid tax on invoiced gallons of motor | 16 | | fuel sold or
who fails to deliver a statement of tax paid to | 17 | | the purchaser or to the
Department as required by Sections 2d | 18 | | and 2e of the Retailers' Occupation Tax
Act.
| 19 | | The Department may, on notice given by registered mail, | 20 | | cancel a
Blender's Permit for any violation of any provisions | 21 | | of this Act or for
noncompliance with any rule or regulation | 22 | | made by the Department under
Section 14 of this Act.
| 23 | | The Department, upon complaint filed in the circuit court, | 24 | | may, by
injunction, restrain any person who fails or refuses to | 25 | | comply with the
provisions of this Act from acting as a blender | 26 | | or distributor of motor
fuel, supplier of special fuel, or
|
| | | 10000SB3224sam001 | - 38 - | LRB100 20669 HLH 39025 a |
|
| 1 | | receiver of fuel , or alternative fuel supplier in this State.
| 2 | | The Department may revoke the motor fuel use tax license of | 3 | | a
motor
carrier registered under
Section 13a.4, or that is | 4 | | required to be registered under the terms of the
International | 5 | | Fuel Tax Agreement, that violates any provision of this Act or
| 6 | | any
rule promulgated by the Department under Sections 14 or 14a | 7 | | of this Act.
Motor fuel use tax licenses that have been revoked | 8 | | are subject to a $100
reinstatement fee.
| 9 | | Licensees registered or required to be registered under | 10 | | Section 13a.4,
or persons required to obtain single trip | 11 | | permits under Section 13a.5, may
protest any action or audit
| 12 | | finding made by the Department by making a written request for | 13 | | a hearing within
30 days after service of the notice of the | 14 | | original action or finding. If the
hearing is not requested | 15 | | within 30 days in writing, the original finding or
action is | 16 | | final. Once a hearing has been properly requested, the | 17 | | Department
shall give at least 20 days written notice of the | 18 | | time 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 | 21 | | changing 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 |
|
| 1 | | fuel at
retail, as defined in the Motor Fuel Tax Law, and who | 2 | | is not a
licensed distributor or supplier, as defined in the | 3 | | Motor Fuel Tax Law,
shall prepay to his or her distributor, | 4 | | supplier, or other reseller of
motor fuel a portion of the tax | 5 | | imposed by this Act if the distributor,
supplier, or other | 6 | | reseller of motor fuel is registered under Section 2a or
| 7 | | Section 2c of this Act. The prepayment requirement provided for | 8 | | in this
Section does not apply to alternative fuel, as defined | 9 | | in Section 1.3a of the Motor Fuel Tax Law liquid propane gas . | 10 | | (b) Beginning on July 1, 2000 and through December 31, | 11 | | 2000, the Retailers'
Occupation Tax paid to the distributor, | 12 | | supplier,
or other reseller shall be an amount equal to $0.01 | 13 | | per
gallon of the motor fuel, except gasohol as defined in | 14 | | Section 2-10 of
this Act which shall be an amount equal to | 15 | | $0.01 per gallon,
purchased from the distributor, supplier, or | 16 | | other reseller. | 17 | | (c) Before July 1, 2000 and then beginning on January 1, | 18 | | 2001 and through June
30, 2003,
the Retailers' Occupation Tax | 19 | | paid
to the distributor, supplier, or other reseller shall be | 20 | | an amount equal to
$0.04 per gallon
of the motor fuel, except | 21 | | gasohol as defined in Section 2-10 of this Act which
shall be | 22 | | an
amount equal to $0.03 per gallon, purchased from the | 23 | | distributor, supplier, or
other
reseller. | 24 | | (d) Beginning July 1, 2003 and through December 31, 2010, | 25 | | the Retailers' Occupation Tax paid
to
the
distributor, | 26 | | supplier, or other reseller shall be an amount equal to $0.06 |
| | | 10000SB3224sam001 | - 40 - | LRB100 20669 HLH 39025 a |
|
| 1 | | per
gallon of the
motor fuel, except gasohol as defined in | 2 | | Section 2-10 of this Act which shall
be an
amount equal to | 3 | | $0.05 per gallon, purchased from the distributor, supplier, or
| 4 | | other
reseller. | 5 | | (e) Beginning on January 1, 2011 and thereafter, the | 6 | | Retailers' Occupation Tax paid to the distributor, supplier, or | 7 | | other reseller shall be at the rate established by the | 8 | | Department under this subsection. The rate shall be established | 9 | | by the Department on January 1 and July 1 of each year using | 10 | | the average selling price, as defined in Section 1 of this Act, | 11 | | per gallon of motor fuel sold in the State during the previous | 12 | | 6 months and multiplying that amount by 6.25% to determine the | 13 | | cents per gallon rate. In the case of biodiesel blends, as | 14 | | defined in Section 3-42 of the Use Tax Act, with no less than | 15 | | 1% and no more than 10% biodiesel, and in the case of gasohol, | 16 | | as defined in Section 3-40 of the Use Tax Act, the rate shall | 17 | | be 80% of the rate established by the Department under this | 18 | | subsection for motor fuel. The Department shall provide persons | 19 | | subject to this Section notice of the rate established under | 20 | | this subsection at least 20 days prior to each January 1 and | 21 | | July 1. Publication of the established rate on the Department's | 22 | | internet website shall constitute sufficient notice under this | 23 | | Section. The Department may use data derived from independent | 24 | | surveys conducted or accumulated by third parties to determine | 25 | | the average selling price per gallon of motor fuel sold in the | 26 | | State. |
| | | 10000SB3224sam001 | - 41 - | LRB100 20669 HLH 39025 a |
|
| 1 | | (f) Any person engaged in the business of selling motor | 2 | | fuel at retail shall
be entitled to a credit against tax due | 3 | | under this Act in an amount equal
to the tax paid to the | 4 | | distributor, supplier, or other reseller. | 5 | | (g) Every distributor, supplier, or other reseller | 6 | | registered as provided in
Section 2a or Section 2c of this Act | 7 | | shall remit the prepaid tax on all
motor fuel that is due from | 8 | | any person engaged in the business of selling
at retail motor | 9 | | fuel with the returns filed under Section 2f or Section 3
of | 10 | | this Act, but the vendors discount provided in Section 3 shall | 11 | | not apply
to the amount of prepaid tax that is remitted. Any | 12 | | distributor or supplier
who fails to properly collect and remit | 13 | | the tax shall be liable for the
tax. For purposes of this | 14 | | Section, the prepaid tax is due on invoiced
gallons sold during | 15 | | a 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 | 18 | | January 1, 2019.".
|
|