State of Illinois
Public Acts
92nd General Assembly

[ Home ]  [ ILCS ] [ Search ] [ Bottom ]
 [ Other General Assemblies ]

Public Act 92-0232

SB855 Enrolled                                 LRB9204998SMdv

    AN ACT concerning taxation.

    Be it enacted by the People of  the  State  of  Illinois,
represented in the General Assembly:

    Section 5.  The Motor Fuel Tax Law is amended by changing
Sections 2a and 15 as follows:

    (35 ILCS 505/2a) (from Ch. 120, par. 418a)
    Sec.  2a.   Except  as hereinafter provided, on and after
January 1,  1990  and  before  January  1,  2013,  a  tax  of
three-tenths  of  a  cent  per  gallon  is  imposed  upon the
privilege of being a receiver in this State of fuel for  sale
or use.
    The  tax  shall be paid by the receiver in this State who
first sells or uses fuel.  In the case of  a  sale,  the  tax
shall be stated as a separate item on the invoice.
    For the purpose of the tax imposed by this Section, being
a receiver  of "motor fuel" as defined by Section 1.1 of this
Act,  and  aviation fuels, home heating oil and kerosene, but
excluding  liquified  petroleum  gases,  is  subject  to  tax
without regard to whether the fuel is intended to be used for
operation of  motor  vehicles  on  the  public  highways  and
waters.    However,  no  such  tax  shall be imposed upon the
importation or receipt of  aviation  fuels  and  kerosene  at
airports  with  over  300,000  operations per year, for years
prior to 1991, and over 170,000 operations per year beginning
in 1991, located in a city of more than 1,000,000 inhabitants
for sale to or use  by  holders  of  certificates  of  public
convenience  and  necessity  or  foreign air carrier permits,
issued by the United States Department of Transportation, and
their air carrier affiliates,  or  upon  the  importation  or
receipt of aviation fuels and kerosene at facilities owned or
leased  by  those  certificate  or permit holders and used in
their activities at an airport described above.  In addition,
no such tax shall be imposed upon the importation or  receipt
of  diesel fuel sold to or used by a rail carrier, registered
pursuant to Section 18c-7201 of the Illinois Vehicle Code  or
otherwise recognized by the Illinois Commerce Commission as a
rail  carrier,  to  the  extent and used directly in railroad
operations.  In addition, no such tax shall be  imposed  when
the  sale  is  made with delivery to a purchaser outside this
State or when the sale is made to a person  holding  a  valid
license  as a receiver.  In addition, no tax shall be imposed
upon diesel fuel consumed or used in the operation of  ships,
barges,  or  vessels,  that  are used primarily in or for the
transportation of property in interstate commerce for hire on
rivers bordering  on  this  State,  if  the  diesel  fuel  is
delivered  by  a  licensed receiver to the purchaser's barge,
ship, or vessel while it is afloat upon that bordering river.
A specific notation thereof shall be made on the invoices  or
sales slips covering each sale.
(Source:  P.A.  88-496;  89-428,  eff.  1-1-96;  89-457, eff.
5-22-96; 89-468, eff. 1-1-97.)

    (35 ILCS 505/15) (from Ch. 120, par. 431)
    Sec.  15.   1.  Any  person  who  knowingly  acts  as   a
distributor  of  motor  fuel  or supplier of special fuel, or
receiver of fuel without having a license so to  do,  or  who
knowingly  fails  or  refuses  to  file  a  return  with  the
Department  as  provided in Section 2b, Section 5, or Section
5a of this Act, or who knowingly fails  or  refuses  to  make
payment  to  the Department as provided either in Section 2b,
Section 6, Section 6a, or Section 7 of  this  Act,  shall  be
guilty  of  a  Class  3 felony. Each day any person knowingly
acts as a distributor of  motor  fuel,  supplier  of  special
fuel,  or  receiver of fuel without having a license so to do
or after such a  license  has  been  revoked,  constitutes  a
separate offense.
    2.  Any person who acts as a motor carrier without having
a  valid motor fuel use tax license, issued by the Department
or by a member  jurisdiction  under  the  provisions  of  the
International  Fuel  Tax  Agreement,  or  a valid single trip
permit is guilty of a Class A misdemeanor for a first offense
and is guilty  of  a  Class  4  felony  for  each  subsequent
offense.  Any person (i) who fails or refuses to make payment
to the Department as provided in Section 13a.1 of this Act or
in the International Fuel Tax Agreement referenced in Section
14a, or (ii) who fails  or  refuses  to  make  the  quarterly
return  as  provided  in Section 13a.3 is guilty of a Class 4
felony; and for  each  subsequent  offense,  such  person  is
guilty of a Class 3 felony.
    3.  In   case   such  person  acting  as  a  distributor,
receiver, supplier, or motor carrier is a  corporation,  then
the  officer  or  officers,  agent  or  agents,  employee  or
employees,  of  such  corporation  responsible for any act of
such corporation, or failure  of  such  corporation  to  act,
which  acts  or failure to act constitutes a violation of any
of the provisions of this Act as enumerated in  paragraphs  1
and  2  of  this  Section,  shall be punished by such fine or
imprisonment, or  by  both  such  fine  and  imprisonment  as
provided in those paragraphs.
    3.5.  Any  person  who knowingly enters false information
on any  supporting  documentation  required  to  be  kept  by
Section 6 or 6a of this Act is guilty of a Class 3 felony.
    3.7.  Any  person who knowingly attempts in any manner to
evade or defeat any tax imposed by this Act or the payment of
any tax imposed by this Act is guilty of a Class 2 felony.
    4.  Any person who refuses, upon demand,  to  submit  for
inspection,  books  and  records,  or who fails or refuses to
keep books and records in violation of  Section  12  of  this
Act,  or  any distributor, receiver, or supplier who violates
any reasonable rule or regulation adopted by  the  Department
for  the  enforcement  of  this  Act  is  guilty of a Class A
misdemeanor.  Any person who acts as a blender  in  violation
of Section 3 of this Act or who having transported reportable
motor  fuel  within  Section 7b of this Act fails to make the
return required by that Section,  is  guilty  of  a  Class  4
felony.
    5.  Any  person  licensed  under Section 13a.4, 13a.5, or
the International  Fuel  Tax  Agreement  who:  (a)  fails  or
refuses  to  keep  records  and books, as provided in Section
13a.2 or as required by the terms of the  International  Fuel
Tax  Agreement,  (b) refuses upon demand by the Department to
submit for inspection and examination the records required by
Section  13a.2  of  this  Act  or  by  the   terms   of   the
International  Motor  Fuel Tax Agreement, or (c) violates any
reasonable rule or regulation adopted by the  Department  for
the  enforcement  of  this  Act,  is  guilty  of  a  Class  A
misdemeanor.
    6.  Any  person  who  makes any false return or report to
the Department as to any material fact required  by  Sections
2b,   5,  5a,  7,  13,  or  13a.3  of  this  Act  or  by  the
International Fuel Tax Agreement  is  guilty  of  a  Class  2
felony.
    7.  A  prosecution  for any violation of this Section may
be commenced anytime within 5 years of the commission of that
violation. A prosecution for tax  evasion  as  set  forth  in
paragraph  3.7  of  this  Section  may be prosecuted any time
within  5  years  of  the  commission  of  the  last  act  in
furtherance  of  evasion.  The  running  of  the  period   of
limitations  under  this Section shall be suspended while any
proceeding or appeal from  any  proceeding  relating  to  the
quashing  or  enforcement of any grand jury or administrative
subpoena issued in connection with an  investigation  of  the
violation of any provision of this Act is pending.
    8.  Any  person who provides false documentation required
by any Section of this Act is guilty of a Class 4 felony.
    9.  Any person filing a fraudulent application  or  order
form  under  any provision of this Act is guilty of a Class A
misdemeanor.  For each  subsequent  offense,  the  person  is
guilty of a Class 4 felony.
    10.  Any person who acts as a motor carrier and who fails
to carry a manifest as provided in Section 5.5 is guilty of a
Class  A misdemeanor. For each subsequent offense, the person
is guilty of a Class 4 felony.
    11.  Any person who knowingly sells or attempts  to  sell
dyed   diesel   fuel   for   highway   use   or  for  use  by
recreational-type watercraft on the waters of this  State  is
guilty of a Class 4 felony.  For each subsequent offense, the
person is guilty of a Class 2 felony.
    12.  Any  person who knowingly possesses dyed diesel fuel
for highway use or for use by recreational-type watercraft on
the waters of this State is guilty of a Class A  misdemeanor.
For  each subsequent offense, the person is guilty of a Class
4 felony.
    13. Any person who sells or transports dyed  diesel  fuel
without  the  notice  required  by  Section  4e shall pay the
following penalty:
    First occurrence....................................$ 500
    Second and each occurrence thereafter..............$1,000
    14.  Any person  who  owns,  operates,  or  controls  any
container,  storage  tank,  or  facility  used  to  store  or
distribute  dyed  diesel  fuel without the notice required by
Section 4f shall pay the following penalty:
    First occurrence....................................$ 500
    Second and each occurrence thereafter..............$1,000
    15.  If a licensed motor vehicle is found  to  have  dyed
diesel  fuel  within  the ordinary fuel tanks attached to the
motor vehicle or if a  recreational-type  watercraft  on  the
waters of this State is found to have dyed diesel fuel within
the  ordinary  fuel  tanks  attached  to  the watercraft, the
operator shall pay the following penalty:
    First occurrence...................................$2,500
    Second and each occurrence thereafter..............$5,000
    16.  Any licensed  motor  fuel  distributor  or  licensed
supplier  who  sells or attempts to sell dyed diesel fuel for
highway use or for use by recreational-type watercraft on the
waters of this State shall pay the following penalty:
    First occurrence..................................$ 5,000
    Second and each occurrence thereafter.............$10,000
    17.  Any person who knowingly sells  or  transports  dyed
diesel  fuel  without  the  notice  required by Section 4e is
guilty of a petty offense.  For each subsequent offense,  the
person is guilty of a Class A misdemeanor.
    18.  Any person who knowingly owns, operates, or controls
any  container,  storage  tank,  or facility used to store or
distribute dyed diesel fuel without the  notice  required  by
Section 4f is guilty of a petty offense.  For each subsequent
offense the person is guilty of a Class A misdemeanor.
    For  purposes of this Section, dyed diesel fuel means any
dyed diesel fuel whether or not dyed pursuant to  Section  4d
of this Law.
    All  penalties received under items 13, 14, 15, and 16 of
this Section shall be deposited into the Tax  Compliance  and
Administration Fund.
(Source: P.A. 91-173, eff. 1-1-00.)

    Section 10.  The  Environmental Impact Fee Law is amended
by changing Section 310 as follows:

    (415 ILCS 125/310)
    (Section scheduled to be repealed on January 1, 2003)
    Sec.   310.    Environmental   impact   fee;  imposition.
Beginning January 1, 1996, all receivers of fuel are  subject
to  an  environmental  impact fee of $60 per 7,500 gallons of
fuel, or an equivalent amount per fraction thereof,  that  is
sold  or  used  in  Illinois.   The  fee shall be paid by the
receiver in this State who first sells or uses the fuel.  The
environmental impact fee imposed by this Law replaces the fee
imposed under the corresponding provisions of  Article  3  of
Public Act 89-428.  Environmental impact fees paid under that
Article   3   shall   satisfy  the  receiver's  corresponding
liability under this Law.
    A receiver of fuels is subject to the fee without  regard
to  whether  the fuel is intended to be used for operation of
motor vehicles on the public highways and  waters.   However,
no  fee  shall  be imposed upon the importation or receipt of
aviation fuels and kerosene at  airports  with  over  170,000
operations per year, located in a city of more than 1,000,000
inhabitants, for sale to or use by holders of certificates of
public  convenience  and  necessity  or  foreign  air carrier
permits,  issued  by  the   United   States   Department   of
Transportation, and their air carrier affiliates, or upon the
importation  or  receipt  of  aviation  fuels and kerosene at
facilities owned or leased by  those  certificate  or  permit
holders  and used in their activities at an airport described
above.   In  addition,  no  fee  may  be  imposed  upon   the
importation  or  receipt  of diesel fuel sold to or used by a
rail  carrier  registered  under  Section  18c-7201  of   the
Illinois Vehicle Code or otherwise recognized by the Illinois
Commerce Commission as a rail carrier, to the extent and used
directly  in railroad operations.  In addition, no fee may be
imposed when the sale is made with delivery  to  a  purchaser
outside  this  State  or  when  the  sale is made to a person
holding a valid license as a receiver.  In addition,  no  fee
shall  be  imposed  upon  diesel fuel consumed or used in the
operation  of  ships,  barges,  or  vessels,  that  are  used
primarily  in  or  for  the  transportation  of  property  in
interstate commerce for hire  on  rivers  bordering  on  this
State, if the diesel fuel is delivered by a licensed receiver
to  the purchaser's barge, ship, or vessel while it is afloat
upon that bordering river.  A specific notation thereof shall
be made on the invoices or sales slips covering each sale.
(Source: P.A. 89-428,  eff.  1-1-96;  89-457,  eff.  5-22-96;
89-468, eff. 1-1-97; 90-14, eff. 7-1-97.)

    Section  99.  Effective date.  This Act takes effect upon
becoming law.
    Passed in the General Assembly May 09, 2001.
    Approved August 02, 2001.

[ Top ]