Bill Text: IL SB3224 | 2017-2018 | 100th General Assembly | Introduced
Bill Title: Amends the Motor Fuel Tax Law. Contains provisions requiring alternative fuel supplier licenses. Provides that licensed distributors, suppliers, and receivers are not considered blenders under the Act. Provides that the term "blender" includes persons who engage in the business of selling motor fuel at retail and not for resale that is blended by purchasers through the use of blender pumps. Amends the Retailers' Occupation Tax Act. Provides that prepayment provisions do not apply to alternative fuel.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2019-01-09 - Session Sine Die [SB3224 Detail]
Download: Illinois-2017-SB3224-Introduced.html
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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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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:
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8 | (35 ILCS 505/1.1) (from Ch. 120, par. 417.1)
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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
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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 .
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17 | (Source: Laws 1963, p. 1557.)
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18 | (35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
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19 | Sec. 1.2. Distributor. "Distributor" means a person who | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
20 | either (i)
produces,
refines, blends, compounds or | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
21 | manufactures motor fuel in this State, or (ii)
transports motor | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
22 | fuel into this State, or (iii) exports motor fuel out of this |
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1 | State, or (iv) engages in the distribution of
motor fuel | ||||||
2 | primarily by tank car or tank truck, or both, and who operates | ||||||
3 | an
Illinois bulk plant where he or she has active bulk storage | ||||||
4 | capacity of not
less than 30,000 gallons for gasoline as | ||||||
5 | defined in item (A) of Section 5 of
this Law. A person licensed | ||||||
6 | under the provisions of this Section is also authorized to | ||||||
7 | engage in blending. A person licensed under the provisions of | ||||||
8 | this Section is also authorized to engage in blending.
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9 | "Distributor" does not, however, include a person who | ||||||
10 | receives or
transports into this State and sells or uses motor | ||||||
11 | fuel under such
circumstances as preclude the collection of the | ||||||
12 | tax herein imposed, by
reason of the provisions of the | ||||||
13 | constitution and statutes of the United
States. However, a | ||||||
14 | person operating a motor vehicle into the State, may
transport | ||||||
15 | motor fuel in the ordinary fuel tank attached to the motor
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16 | vehicle for the operation of the motor vehicle, without being | ||||||
17 | considered
a distributor. Any railroad registered under
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18 | Section 18c-7201 of the Illinois Vehicle Code may deliver | ||||||
19 | special fuel directly
into the fuel supply tank of a locomotive | ||||||
20 | owned, operated, or controlled by any
other railroad registered | ||||||
21 | under Section 18c-7201 of the Illinois Vehicle Code
without | ||||||
22 | being considered a distributor or supplier.
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23 | (Source: P.A. 96-1384, eff. 7-29-10.)
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24 | (35 ILCS 505/1.3a new) | ||||||
25 | Sec. 1.3a. Alternative fuel. "Alternative fuel" means: (i) |
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1 | compressed natural gas, liquefied natural gas and liquefied | ||||||
2 | petroleum gas, when sold or used for operating motor vehicles | ||||||
3 | on public highways or recreational-type watercraft upon the | ||||||
4 | waters of this State; or (ii) any product, other than gasoline | ||||||
5 | or diesel fuel, that is used or purchased for the purpose of | ||||||
6 | blending with gasoline or diesel fuel to produce a product that | ||||||
7 | is sold or used for operating motor vehicles on public highways | ||||||
8 | and recreational-type watercraft upon the waters of this State. | ||||||
9 | Products purchased or used for the purpose of blending include, | ||||||
10 | but are not limited to, ethanol, butane, alcohol, and soy oil.
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11 | (35 ILCS 505/1.6) (from Ch. 120, par. 417.6)
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12 | Sec. 1.6.
"Blender" means any person , other than a licensed | ||||||
13 | distributor, supplier, or receiver, who engages in the practice | ||||||
14 | of
blending as herein defined. Blenders include, but are not | ||||||
15 | limited to, persons who engage in the business of selling motor | ||||||
16 | fuel at retail and not for resale that is blended by purchasers | ||||||
17 | through the use of blender pumps.
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18 | (Source: Laws 1961, p. 3653.)
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19 | (35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
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20 | Sec. 1.14. Supplier. "Supplier" means any person other than | ||||||
21 | a licensed
distributor who (i) transports special fuel into | ||||||
22 | this State; (ii) exports special fuel out of this State; or | ||||||
23 | (iii) engages
in the distribution of special fuel primarily by | ||||||
24 | tank car or tank truck, or
both, and who operates an Illinois |
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1 | bulk plant where he has active bulk storage
capacity of not | ||||||
2 | less than 30,000 gallons for special fuel as defined in Section
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3 | 1.13 of this Law.
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4 | "Supplier" does not,
however, include a person who receives | ||||||
5 | or transports into this State and
sells or uses special fuel | ||||||
6 | under such circumstances as preclude the
collection of the tax | ||||||
7 | herein imposed, by reason of the provisions of the
Constitution | ||||||
8 | and laws of the United States. However, a person
operating a | ||||||
9 | motor vehicle into the State, may transport special fuel in the
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10 | ordinary fuel tank attached to the motor vehicle for the | ||||||
11 | operation of the motor
vehicle without being considered a | ||||||
12 | supplier.
Any railroad licensed as a bulk user and registered | ||||||
13 | under Section 18c-7201 of
the Illinois
Vehicle Code may deliver | ||||||
14 | special fuel directly into the fuel supply tank of a
locomotive
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15 | owned, operated, or controlled by any other railroad registered | ||||||
16 | under Section
18c-7201 of
the Illinois Vehicle Code without | ||||||
17 | being considered a supplier. A person licensed as a supplier | ||||||
18 | under the provisions of this Section is also authorized to | ||||||
19 | engage in blending special fuel.
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20 | (Source: P.A. 96-1384, eff. 7-29-10.)
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21 | (35 ILCS 505/1.20) (from Ch. 120, par. 417.20)
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22 | Sec. 1.20.
"Receiver" means a person who either produces, | ||||||
23 | refines,
blends, compounds or manufactures fuel in this State, | ||||||
24 | or transports fuel
into this State or receives fuel transported | ||||||
25 | to him from without the State
or exports fuel out of this |
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1 | State, or who is engaged in distribution of
fuel primarily by | ||||||
2 | tank car or tank truck, or both, and who operates an
Illinois | ||||||
3 | bulk plant where he has active fuel bulk storage capacity of | ||||||
4 | not
less than 30,000 gallons. A person licensed as a receiver | ||||||
5 | under the provisions of this Section is also authorized to | ||||||
6 | engage in blending.
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7 | (Source: P.A. 86-125; 86-958.)
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8 | (35 ILCS 505/1.30 new) | ||||||
9 | Sec. 1.30. Alternative fuel supplier. "Alternative fuel | ||||||
10 | supplier" means any person, other than a licensed distributor, | ||||||
11 | receiver, or supplier who sells alternative fuel: (i) to | ||||||
12 | persons for the purpose of blending motor fuel that will be | ||||||
13 | sold or used by such persons for the purpose of operating motor | ||||||
14 | vehicles upon the public highways and recreational-type | ||||||
15 | watercraft upon the waters of this State; (ii) to persons for | ||||||
16 | the purpose of retail sale as motor fuel that will be used for | ||||||
17 | the purpose of operating motor vehicles upon the public | ||||||
18 | highways and recreational-type watercraft upon the waters of | ||||||
19 | this State; or (iii) to persons for use by such persons in | ||||||
20 | operating motor vehicles on the public highways and | ||||||
21 | recreational-type watercraft upon the waters of this State.
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22 | (35 ILCS 505/3) (from Ch. 120, par. 419)
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23 | Sec. 3.
No person shall act as a distributor of motor fuel | ||||||
24 | within this
State without first securing a license to act as a |
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1 | distributor of motor
fuel from the Department. Application for | ||||||
2 | such license shall be made to the
Department upon blanks | ||||||
3 | furnished by it. The application shall be signed
and verified, | ||||||
4 | and shall contain such information as the Department deems
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5 | necessary.
A blender shall, in addition to securing a | ||||||
6 | distributor's license, make
application to the Department for a | ||||||
7 | blender's permit, setting forth in the
application such | ||||||
8 | information as the Department deems necessary. The applicant
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9 | for a distributor's license shall also file with the Department | ||||||
10 | a bond on a
form to be approved by and with a surety or sureties | ||||||
11 | satisfactory to the
Department conditioned upon such applicant | ||||||
12 | paying to the State of Illinois
all monies becoming due by | ||||||
13 | reason of the sale, export, or use of motor fuel by the
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14 | applicant, together with all penalties and interest thereon. | ||||||
15 | The Department
shall fix the penalty of such bond in each case | ||||||
16 | taking into consideration
the amount of motor fuel expected to | ||||||
17 | be sold, distributed, exported, and used by such
applicant and | ||||||
18 | the penalty fixed by the Department shall be such, as in its
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19 | opinion, will protect the State of Illinois against failure to | ||||||
20 | pay the
amount hereinafter provided on motor fuel sold, | ||||||
21 | distributed, exported, and used, but
the amount of the penalty | ||||||
22 | fixed by the Department shall not exceed
twice
the monthly | ||||||
23 | amount
that would be collectable as a tax in the event of a | ||||||
24 | sale
on all the motor fuel sold, distributed, exported, and | ||||||
25 | used by the
distributor inclusive of tax-free sales, exports, | ||||||
26 | use, or distribution. Upon receipt of the
application and bond |
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1 | in proper form, the Department shall issue to the
applicant a | ||||||
2 | license to act as a distributor. No person who is in default to
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3 | the State for monies due under this Act for the sale, | ||||||
4 | distribution, export, or use
of motor fuel shall receive a | ||||||
5 | license to act
as a distributor.
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6 | A license shall not be granted to any person whose | ||||||
7 | principal place
of business is in a state other than Illinois, | ||||||
8 | unless such person is licensed
for motor fuel distribution or | ||||||
9 | export in the state in which the principal place of
business is | ||||||
10 | located
and that such person is not in default to that State | ||||||
11 | for any monies due
for the sale, distribution, export, or use | ||||||
12 | of motor fuel.
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13 | (Source: P.A. 96-1384, eff. 7-29-10.)
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14 | (35 ILCS 505/3d new) | ||||||
15 | Sec. 3d. Alternative fuel supplier license. No person | ||||||
16 | shall act as an alternative fuels supplier in this State | ||||||
17 | without first securing a license as an alternative fuel | ||||||
18 | supplier. Application for an alternative fuel supplier's | ||||||
19 | license shall be made in the form and manner required by the | ||||||
20 | Department. The application shall be signed and verified and | ||||||
21 | shall contain such information as the Department deems | ||||||
22 | necessary. | ||||||
23 | The Department, for cause, may require an applicant to post | ||||||
24 | a bond on a form to be approved by and with a surety or sureties | ||||||
25 | satisfactory to the Department conditioned upon such applicant |
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1 | paying to the State of Illinois all monies becoming due by | ||||||
2 | reason of the sale or use of alternative fuel by the applicant, | ||||||
3 | together with all penalties and interest thereon. If a bond is | ||||||
4 | required, it shall be equal to at least twice the estimated | ||||||
5 | average tax liability of a monthly return. The Department shall | ||||||
6 | fix the penalty of such bond in each case taking into | ||||||
7 | consideration the amount of alternative fuel expected to be | ||||||
8 | sold or used by such applicant and the penalty fixed by the | ||||||
9 | Department shall be such as, in its opinion, will protect the | ||||||
10 | State of Illinois against failure to pay the amount hereinafter | ||||||
11 | provided on alternative fuel sold or used. No person who is in | ||||||
12 | default to the State for moneys due under this Act for the | ||||||
13 | sale, or use of motor fuel shall receive a license to act as an | ||||||
14 | alternative fuel supplier. | ||||||
15 | A license shall not be granted to any person whose | ||||||
16 | principal place of business is in a state other than Illinois, | ||||||
17 | unless such person is licensed for motor fuel distribution, | ||||||
18 | export or blending in the State in which the principal place of | ||||||
19 | business is located and that other State requires such license | ||||||
20 | and that such person is not in default to that State for any | ||||||
21 | monies due for the sale, distribution, export, blending or use | ||||||
22 | of motor fuel.
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23 | (35 ILCS 505/3e new) | ||||||
24 | Sec. 3e. Tax on purchases of alternative fuel; payment to | ||||||
25 | alternative fuel suppliers; self-assessment of tax by |
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1 | purchasers. Persons, other than licensed distributors, | ||||||
2 | suppliers and receivers, that purchase alternative fuel for the | ||||||
3 | purpose of (i) blending motor fuel that will be sold or used by | ||||||
4 | such persons for the purpose of operating motor vehicles upon | ||||||
5 | the public highways and recreational-type watercraft upon the | ||||||
6 | waters of this State; (ii) sale to purchasers as motor fuel | ||||||
7 | that will be used for the purpose of operating motor vehicles | ||||||
8 | upon the public highways and recreational-type watercraft upon | ||||||
9 | the waters of this State; or (iii) use by such persons in | ||||||
10 | operating motor vehicles on the public highways and | ||||||
11 | recreational-type watercraft upon the waters of this State | ||||||
12 | shall remit the tax imposed under Sections 2 and 2a to licensed | ||||||
13 | alternative fuel suppliers. Any person purchasing alternative | ||||||
14 | fuel subject to tax under this Act as to which there has been | ||||||
15 | no charge made to him of the tax imposed by Section 2 or 2a, or | ||||||
16 | both, shall make payment to the Department of the tax imposed | ||||||
17 | by Sections 2 and 2a on such alternative fuel. Any person who | ||||||
18 | blends alternative fuel subject to tax under this Act that he | ||||||
19 | or she has refined (and to which there has been no charge made | ||||||
20 | to him of the tax imposed by Section 2 or 2a, or both) with | ||||||
21 | gasoline or diesel fuel, shall make payment to the Department | ||||||
22 | of the tax imposed by Sections 2 and 2a on such alternative | ||||||
23 | fuel. Such payment shall be made to the Department no later | ||||||
24 | than the 20th day of the month following the month in which the | ||||||
25 | alternative fuel was purchased and shall be reported on the | ||||||
26 | return required by Section 3f of the Law.
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1 | (35 ILCS 505/3f new) | ||||||
2 | Sec. 3f. Alternative fuel suppliers; returns. A person | ||||||
3 | holding a valid unrevoked license to act as an alternative fuel | ||||||
4 | supplier shall, between the 1st and 20th days of each calendar | ||||||
5 | month, make return to the Department, showing an itemized | ||||||
6 | statement of the number of invoiced gallons of alternative fuel | ||||||
7 | (i) sold to persons for the purpose of blending motor fuel that | ||||||
8 | will be sold or used by such persons for the purpose of | ||||||
9 | operating motor vehicles upon the public highways and | ||||||
10 | recreational-type watercraft upon the waters of this State; | ||||||
11 | (ii) sold to persons for the purpose of retail sale as motor | ||||||
12 | fuel that will be used for the purpose of operating motor | ||||||
13 | vehicles upon the public highways and recreational-type | ||||||
14 | watercraft upon the waters of this State; (iii) sold to persons | ||||||
15 | for use by such persons in operating motor vehicles upon public | ||||||
16 | highways and recreational-type watercraft upon the waters of | ||||||
17 | this State; and (iv) used by the alternative fuel supplier for | ||||||
18 | operating motor vehicles upon public highways and | ||||||
19 | recreational-type watercraft upon the waters of this State. The | ||||||
20 | return shall also include the amount of alternative fuel that | ||||||
21 | is lost or destroyed and such other reasonable information as | ||||||
22 | required by the Department. | ||||||
23 | A person whose license to act as an alternative fuel | ||||||
24 | supplier has been revoked shall make a return to the Department | ||||||
25 | covering the period from the date of the last return to the |
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1 | date of the revocation of the license, which return shall be | ||||||
2 | delivered to the Department not later than 10 days from the | ||||||
3 | date of the revocation or termination of the license of such | ||||||
4 | alternative fuel supplier; the return shall in all other | ||||||
5 | respects be subject to the same provisions and conditions as | ||||||
6 | returns by alternative fuel suppliers licensed under the | ||||||
7 | provisions of this Act. | ||||||
8 | If the Department has reason to believe and does believe | ||||||
9 | that the amount shown on the return as sold, used, lost or | ||||||
10 | destroyed is incorrect, the Department shall fix an amount for | ||||||
11 | such sale, use, loss or destruction according to its best | ||||||
12 | judgment and information, which amount so fixed by the | ||||||
13 | Department shall be prima facie correct. All returns shall be | ||||||
14 | in the form and manner required by the Department, and shall | ||||||
15 | contain such other information as the Department may reasonably | ||||||
16 | require. The return must be accompanied by supporting schedule | ||||||
17 | data in the form required by the Department. All licensed | ||||||
18 | alternative fuel suppliers shall report all losses of | ||||||
19 | alternative fuel that are sustained on account of fire, theft, | ||||||
20 | spillage, spoilage, leakage, or any other provable cause when | ||||||
21 | filing the return for the period during which the loss | ||||||
22 | occurred. If the alternative fuel supplier reports losses due | ||||||
23 | to fire or theft, then the alternative fuel supplier must | ||||||
24 | include fire department or police department reports and any | ||||||
25 | other documentation that the Department may require. The mere | ||||||
26 | making of the report does not assure the allowance of the loss |
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1 | as a reduction in tax liability.
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2 | (35 ILCS 505/3g new) | ||||||
3 | Sec. 3g. Alternative fuel suppliers; payment of tax. | ||||||
4 | Alternative fuel suppliers, when filing a return required by | ||||||
5 | Section 3f, shall report to the Department the amount of tax | ||||||
6 | imposed under this Act on all alternative fuels required to be | ||||||
7 | reported under Section 3f. At the time of making a return, an | ||||||
8 | alternative fuel supplier shall pay to the Department all taxes | ||||||
9 | due, less, except as otherwise provided, a discount of 1.75% | ||||||
10 | which is allowed to reimburse the alternative fuel supplier for | ||||||
11 | the expenses incurred in keeping records, preparing and filing | ||||||
12 | returns, remitting tax and supplying data to the Department on | ||||||
13 | request. The 1.75% discount shall not be allowed for amounts | ||||||
14 | remitted for alternative fuels used by the alternative fuel | ||||||
15 | supplier for operating motor vehicles upon the public highways | ||||||
16 | and recreational-type watercraft upon the waters of this State. | ||||||
17 | The 1.75% discount shall only be applicable to the amount of | ||||||
18 | tax payment which accompanies a return which is filed timely in | ||||||
19 | accordance with Section 3f of the Law. However, no payment | ||||||
20 | shall be made based upon alternative fuels that were sold and | ||||||
21 | used for the purpose of blending with special fuel to produce | ||||||
22 | dyed diesel fuel. An alternative fuel supplier shall not be | ||||||
23 | liable for tax on the sale of alternative fuel, to the extent | ||||||
24 | to which such sale or use of blended motor fuel may not, under | ||||||
25 | the constitution and statutes of the United States, be made the |
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1 | subject of taxation by this State. A person whose license to | ||||||
2 | act as an alternative fuel supplier has been revoked shall, at | ||||||
3 | the time of making a return, also pay to the Department an | ||||||
4 | amount equal to the amount that would be due as a tax in the | ||||||
5 | event of a sale thereof on all alternative fuels, which he is | ||||||
6 | required by Section 3f to report to the Department in making a | ||||||
7 | return, and which he had on hand on the date on which the | ||||||
8 | license was revoked, and with respect to which no tax had been | ||||||
9 | previously paid under this Act. | ||||||
10 | An alternative fuel supplier is not liable for tax on | ||||||
11 | alternative fuels which he is otherwise required to remit to | ||||||
12 | the Department, only as specified in the following items (1) | ||||||
13 | through (5). | ||||||
14 | (1) When the sale of the alternative fuel is made with | ||||||
15 | delivery to a purchaser outside of this State. | ||||||
16 | (2) When the sale of the alternative fuel is made to | ||||||
17 | the Federal Government or its instrumentalities. | ||||||
18 | (3) When the sale of the alternative fuel is made to a | ||||||
19 | municipal corporation owning and operating a local | ||||||
20 | transportation system for public service in this State when | ||||||
21 | an official certificate of exemption is obtained in lieu of | ||||||
22 | the tax. | ||||||
23 | (4) When the sale of the alternative fuel is made to a | ||||||
24 | privately owned public utility owning and operating 2 axle | ||||||
25 | vehicles designed and used for transporting more than 7 | ||||||
26 | passengers, which vehicles are used as common carriers in |
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1 | general transportation of passengers, are not devoted to | ||||||
2 | any specialized purpose and are operated entirely within | ||||||
3 | the territorial limits of a single municipality or of any | ||||||
4 | group of contiguous municipalities, or in a close radius | ||||||
5 | thereof, and the operations of which are subject to the | ||||||
6 | regulations of the Illinois Commerce Commission, when an | ||||||
7 | official certificate of exemption is obtained in lieu of | ||||||
8 | the tax. | ||||||
9 | (5) When a sale of alternative fuel is made to someone | ||||||
10 | other than a licensed distributor or a licensed supplier | ||||||
11 | for non-highway purposes and the fuel is dispensed from a | ||||||
12 | fuel dispensing facility that has withdrawal facilities | ||||||
13 | that are not readily accessible to and are not capable of | ||||||
14 | dispensing fuel into the fuel supply tank of a motor | ||||||
15 | vehicle. A specific notation is required on the invoice or | ||||||
16 | sales slip covering such sales, and any supporting | ||||||
17 | documentation that may be required by the Department must | ||||||
18 | be obtained by the retail blender. The alternative fuel | ||||||
19 | supplier shall obtain and keep the supporting | ||||||
20 | documentation in such form as the Department may require by | ||||||
21 | rule for all exempt sales. For purposes of this exemption, | ||||||
22 | a fuel dispensing facility is considered to have withdrawal | ||||||
23 | facilities that are "not readily accessible to and not | ||||||
24 | capable of dispensing fuel into the fuel supply tank of a | ||||||
25 | motor vehicle" only if the fuel is delivered from: (i) a | ||||||
26 | dispenser hose that is short enough so that it will not |
| |||||||
| |||||||
1 | reach the fuel supply tank of a motor vehicle or (ii) a | ||||||
2 | dispenser that is enclosed by a fence or other physical | ||||||
3 | barrier so that a vehicle cannot pull alongside the | ||||||
4 | dispenser to permit fueling.
| ||||||
5 | (35 ILCS 505/12) (from Ch. 120, par. 428)
| ||||||
6 | Sec. 12.
It is the duty of every distributor, receiver, and | ||||||
7 | supplier , and alternative fuel supplier under this Act to keep | ||||||
8 | within this State or at some office outside this State for any | ||||||
9 | period
for which the Department is authorized to issue a Notice | ||||||
10 | of Tax Liability to
the distributor, receiver, or supplier , or | ||||||
11 | alternative fuel supplier records and books
showing all
| ||||||
12 | purchases, receipts, losses through any cause, sales, | ||||||
13 | distribution and use of
motor fuel, aviation fuels, home | ||||||
14 | heating oils, and kerosene, and products used
for the purpose | ||||||
15 | of blending to produce motor fuel, which records and books
| ||||||
16 | shall, at all times during business hours of the day, be | ||||||
17 | subject to inspection
by the Department, or its duly authorized | ||||||
18 | agents and employees. For purposes of this Section, "records" | ||||||
19 | means all data
maintained by the taxpayer including data on | ||||||
20 | paper, microfilm, microfiche or
any type of machine-sensible | ||||||
21 | data compilation. The Department may, in its
discretion, | ||||||
22 | prescribe reasonable and uniform methods for keeping of records | ||||||
23 | and
books by licensees and that set forth requirements for the | ||||||
24 | form and format of
records that must be maintained in order to | ||||||
25 | comply with any recordkeeping
requirement under this Act.
|
| |||||||
| |||||||
1 | (Source: P.A. 91-173, eff. 1-1-00.)
| ||||||
2 | (35 ILCS 505/12a) (from Ch. 120, par. 428a)
| ||||||
3 | Sec. 12a.
(a) Any duly authorized agent or employee of the | ||||||
4 | Department
shall have authority to enter in or upon the | ||||||
5 | premises of any manufacturer,
vendor, dealer, retailer, | ||||||
6 | distributor, receiver, supplier , alternative fuel supplier, or | ||||||
7 | user of motor fuel
or special fuels during the regular business | ||||||
8 | hours in order to examine books,
records, invoices, storage | ||||||
9 | tanks, and any other applicable equipment
pertaining to motor | ||||||
10 | fuel, alternative fuel, aviation fuels, home heating oils, | ||||||
11 | kerosene,
or special fuels, to determine whether or not the
| ||||||
12 | taxes imposed by this Act have been paid.
| ||||||
13 | (b) Any duly authorized agent of the Department, upon | ||||||
14 | presenting
appropriate credentials and a written notice to the | ||||||
15 | person who owns, operates,
or controls the place to be | ||||||
16 | inspected, shall have the authority to enter any
place and to | ||||||
17 | conduct inspections in accordance with subsections (b) through | ||||||
18 | (g)
of this Section.
| ||||||
19 | (c) Inspections will be performed in a reasonable manner | ||||||
20 | and at times
that are reasonable under the circumstances, | ||||||
21 | taking into consideration the
normal business hours of the | ||||||
22 | place to be entered.
| ||||||
23 | (d) Inspections may be at any place at which taxable motor | ||||||
24 | fuel is or
may be produced or stored or at any inspection site | ||||||
25 | where evidence of the
following activities may be discovered:
|
| |||||||
| |||||||
1 | (1) Where any dyed diesel fuel is sold or held for sale | ||||||
2 | by any
person for any use which the person knows or has | ||||||
3 | reason to
know is not a nontaxable use of such fuel.
| ||||||
4 | (2) Where any dyed diesel fuel is held for use or used | ||||||
5 | by any
person for a use other than a nontaxable use and the | ||||||
6 | person
knew, or had reason to know, that the fuel was dyed | ||||||
7 | according to Section 4d.
| ||||||
8 | (3) Where any person willfully alters, or attempts to | ||||||
9 | alter, the
strength or composition of any dye or marking | ||||||
10 | done
pursuant to Section 4d of this Law.
| ||||||
11 | The places may include, but are not limited to, the | ||||||
12 | following:
| ||||||
13 | (1) Any terminal.
| ||||||
14 | (2) Any fuel storage facility that is not a terminal.
| ||||||
15 | (3) Any retail fuel facility.
| ||||||
16 | (4) Any designated inspection site.
| ||||||
17 | (e) Duly authorized agents of the Department may physically | ||||||
18 | inspect,
examine, or otherwise search any tank, reservoir, or | ||||||
19 | other container that
can or may be used for the production, | ||||||
20 | storage, or transportation of
fuel, fuel dyes, or fuel markers. | ||||||
21 | Inspection may also be made of any
equipment used for, or in | ||||||
22 | connection with, production, storage, or
transportation of | ||||||
23 | fuel, fuel dyes, or fuel markers. This includes any
equipment | ||||||
24 | used for the dyeing or marking of fuel. This also includes
| ||||||
25 | books and records, if any, that are maintained at the place of | ||||||
26 | inspection
and are kept to determine tax liability under this |
| |||||||
| |||||||
1 | Law.
| ||||||
2 | (f) Duly authorized agents of the Department may detain any | ||||||
3 | motor
vehicle, train, barge, ship, or vessel for the purpose of | ||||||
4 | inspecting its fuel
tanks and storage tanks. Detainment will be | ||||||
5 | either on the premises
under inspection or at a designated | ||||||
6 | inspection site. Detainment may
continue for a reasonable | ||||||
7 | period of time as is necessary to determine
the amount and | ||||||
8 | composition of the fuel.
| ||||||
9 | (g) Duly authorized agents of the Department may take and | ||||||
10 | remove
samples of fuel in quantities as are reasonably | ||||||
11 | necessary to
determine the composition of the fuel.
| ||||||
12 | (h) (1) Any person that refuses to allow an inspection | ||||||
13 | shall pay a $1,000
penalty for each refusal. This penalty | ||||||
14 | is in addition to any other penalty
or tax that may be | ||||||
15 | imposed upon that person or any other person liable
for tax | ||||||
16 | under this Law. All penalties received under this | ||||||
17 | subsection shall
be deposited into the Tax Compliance and | ||||||
18 | Administration Fund. Any person aggrieved by any action of | ||||||
19 | the Department under this subsection (h)(1) may protest the | ||||||
20 | action by making a written request for a hearing within 60 | ||||||
21 | days of the original action. If the hearing is not | ||||||
22 | requested in writing within 60 days, the original action is | ||||||
23 | final.
| ||||||
24 | (2) In addition, any licensee who refuses to allow an | ||||||
25 | inspection shall be
subject to license revocation as | ||||||
26 | provided by Section 16 of this Law.
|
| |||||||
| |||||||
1 | (Source: P.A. 91-173, eff. 1-1-00.)
| ||||||
2 | (35 ILCS 505/13) (from Ch. 120, par. 429)
| ||||||
3 | Sec. 13. Refund of tax paid. Any person other than a | ||||||
4 | licensed distributor or
supplier , or alternative fuel | ||||||
5 | supplier , who loses motor
fuel through any cause or uses motor | ||||||
6 | fuel (upon which he has paid the amount
required to be | ||||||
7 | collected under Section 2 of this Act) for any purpose other
| ||||||
8 | than operating a motor vehicle upon the public highways or | ||||||
9 | waters, shall be
reimbursed and repaid the amount so paid.
| ||||||
10 | Any person who purchases motor fuel in Illinois and uses | ||||||
11 | that motor fuel
in another state and that other state imposes a | ||||||
12 | tax on the use of such
motor fuel shall be reimbursed and | ||||||
13 | repaid the amount of Illinois tax paid
under Section 2 of this | ||||||
14 | Act on the motor fuel used in such other state.
Reimbursement | ||||||
15 | and repayment shall be made by the Department upon receipt of
| ||||||
16 | adequate proof of taxes directly paid to another state and the | ||||||
17 | amount of motor fuel
used in that state.
| ||||||
18 | Claims based in whole or in part on taxes paid to another | ||||||
19 | state shall include (i) a certified copy of the tax return | ||||||
20 | filed with such other state by the claimant; (ii) a copy of | ||||||
21 | either the cancelled check paying the tax due on such return, | ||||||
22 | or a receipt acknowledging payment of the tax due on such tax | ||||||
23 | return; and (iii) such other information as the Department may | ||||||
24 | reasonably require. This paragraph shall not apply to taxes | ||||||
25 | paid on returns filed under Section 13a.3 of this Act. |
| |||||||
| |||||||
1 | Any person who purchases motor fuel use tax decals as | ||||||
2 | required by Section 13a.4 and pays an amount of fees for such | ||||||
3 | decals that exceeds the amount due shall be reimbursed and | ||||||
4 | repaid the amount of the decal fees that are deemed by the | ||||||
5 | department to be in excess of the amount due. | ||||||
6 | Claims for such reimbursement must be made to the | ||||||
7 | Department of Revenue,
duly verified by the claimant (or by the | ||||||
8 | claimant's legal
representative if the claimant has died or | ||||||
9 | become a person under legal
disability), upon forms prescribed | ||||||
10 | by the Department. The claim must state
such facts relating to | ||||||
11 | the purchase, importation, manufacture or production
of the | ||||||
12 | motor fuel by the claimant as the Department may deem | ||||||
13 | necessary, and
the time when, and the circumstances of its loss | ||||||
14 | or the specific purpose
for which it was used (as the case may | ||||||
15 | be), together with such other
information as the Department may | ||||||
16 | reasonably require. No claim based upon
idle time shall be | ||||||
17 | allowed. Claims for reimbursement for overpayment of decal fees | ||||||
18 | shall be made to the Department of Revenue, duly verified by | ||||||
19 | the claimant (or by the claimant's legal representative if the | ||||||
20 | claimant has died or become a person under legal disability), | ||||||
21 | upon forms prescribed by the Department. The claim shall state | ||||||
22 | facts relating to the overpayment of decal fees, together with | ||||||
23 | such other information as the Department may reasonably | ||||||
24 | require. Claims for reimbursement of overpayment of decal fees | ||||||
25 | paid on or after January 1, 2011 must be filed not later than | ||||||
26 | one year after the date on which the fees were paid by the |
| |||||||
| |||||||
1 | claimant. If it is determined that the Department should | ||||||
2 | reimburse a claimant for overpayment of decal fees, the | ||||||
3 | Department shall first apply the amount of such refund against | ||||||
4 | any tax or penalty or interest due by the claimant under | ||||||
5 | Section 13a of this Act.
| ||||||
6 | Claims for full reimbursement for taxes paid on or before | ||||||
7 | December 31,
1999 must be filed not later than one year after | ||||||
8 | the date on which
the tax was paid by the claimant.
If, | ||||||
9 | however, a claim for such reimbursement otherwise meeting the
| ||||||
10 | requirements of this Section is filed more than one year but | ||||||
11 | less than 2
years after that date, the claimant shall be | ||||||
12 | reimbursed at the rate of 80%
of the amount to which he would | ||||||
13 | have been entitled if his claim had been
timely filed.
| ||||||
14 | Claims for full reimbursement for taxes paid on or after | ||||||
15 | January 1, 2000
must be filed not later than 2 years after the | ||||||
16 | date on which the tax was paid
by the claimant.
| ||||||
17 | The Department may make such investigation of the | ||||||
18 | correctness of the
facts stated in such claims as it deems | ||||||
19 | necessary. When the Department has
approved any such claim, it | ||||||
20 | shall pay to the claimant (or to the claimant's
legal | ||||||
21 | representative, as such if the claimant has died or become a | ||||||
22 | person
under legal disability) the reimbursement provided in
| ||||||
23 | this Section, out of any moneys appropriated to it for that | ||||||
24 | purpose.
| ||||||
25 | Any distributor , or supplier , or alternative fuel supplier | ||||||
26 | who has paid the tax imposed by Section 2
of this Act upon |
| |||||||
| |||||||
1 | motor fuel that is lost or used by such distributor , or | ||||||
2 | supplier , or alternative fuel supplier
for any purpose other | ||||||
3 | than operating a motor vehicle upon the public
highways or | ||||||
4 | recreational-type watercraft upon the waters of this State may | ||||||
5 | file a claim for credit or refund to recover the
amount so | ||||||
6 | paid. Such claims shall be filed on forms prescribed by the
| ||||||
7 | Department. Such claims shall be made to the Department, duly | ||||||
8 | verified by the
claimant (or by the claimant's legal | ||||||
9 | representative if
the claimant has died or become a person | ||||||
10 | under legal disability), upon
forms prescribed by the | ||||||
11 | Department. The claim shall state such facts
relating to the | ||||||
12 | purchase, importation, manufacture or production of the
motor | ||||||
13 | fuel by the claimant as the Department may deem necessary and | ||||||
14 | the
time when the loss or nontaxable use occurred, and the | ||||||
15 | circumstances of its
loss or the specific purpose for which it | ||||||
16 | was used (as the case may be),
together with such other | ||||||
17 | information as the Department may reasonably
require. Claims | ||||||
18 | must be filed not later than one year after the
date on which | ||||||
19 | the tax was paid by the claimant.
| ||||||
20 | The Department may make such investigation of the | ||||||
21 | correctness of the
facts stated in such claims as it deems | ||||||
22 | necessary. When the Department
approves a claim, the Department | ||||||
23 | shall issue a refund or credit memorandum
as requested by the | ||||||
24 | taxpayer, to the distributor , or supplier , or alternative fuel | ||||||
25 | supplier who made the
payment for which the refund or credit is | ||||||
26 | being given or, if the
distributor , or supplier , or |
| |||||||
| |||||||
1 | alternative fuel supplier has died or become incompetent, to | ||||||
2 | such
distributor's , or supplier's , or alternative fuel | ||||||
3 | supplier legal representative, as such. The amount of
such | ||||||
4 | credit memorandum shall be credited against any tax due or to | ||||||
5 | become
due under this Act from the distributor , or supplier , | ||||||
6 | or alternative fuel supplier who made the payment
for which | ||||||
7 | credit has been given.
| ||||||
8 | Any credit or refund that is allowed under this Section | ||||||
9 | shall bear
interest at the rate and in the manner specified in | ||||||
10 | the Uniform Penalty
and Interest Act.
| ||||||
11 | In case the distributor or supplier requests and the
| ||||||
12 | Department determines that the claimant is entitled to a
| ||||||
13 | refund, such refund shall be made only from such appropriation | ||||||
14 | as may be
available for that purpose. If it appears unlikely | ||||||
15 | that the amount
appropriated would permit everyone having a | ||||||
16 | claim allowed during the period
covered by such appropriation | ||||||
17 | to elect to receive a cash refund, the
Department, by rule or | ||||||
18 | regulation, shall provide for the payment of refunds
in | ||||||
19 | hardship cases and shall define what types of cases qualify as | ||||||
20 | hardship
cases.
| ||||||
21 | In any case in which there has been an erroneous refund of | ||||||
22 | tax or fees payable
under
this Section, a notice of tax | ||||||
23 | liability may be issued at any time within 3
years from the | ||||||
24 | making of that refund, or within 5 years from the making of | ||||||
25 | that
refund if it appears that any part of the refund was | ||||||
26 | induced by fraud or the
misrepresentation of material fact. The |
| |||||||
| |||||||
1 | amount of any proposed assessment
set forth by the Department | ||||||
2 | shall be limited to the amount of the erroneous
refund.
| ||||||
3 | If no tax is due and no proceeding is pending to determine | ||||||
4 | whether such
distributor , or supplier , or alternative fuel | ||||||
5 | supplier is indebted to the Department for tax,
the credit | ||||||
6 | memorandum so issued may be assigned and set over by the lawful
| ||||||
7 | holder thereof, subject to reasonable rules of the Department, | ||||||
8 | to any other
licensed distributor , or supplier , or alternative | ||||||
9 | fuel supplier who is subject to this Act, and
the amount | ||||||
10 | thereof applied by the Department against any tax due or to
| ||||||
11 | become due under this Act from such assignee.
| ||||||
12 | If the payment for which the distributor's , or supplier's , | ||||||
13 | or alternative fuel supplier's
claim is filed is held in the | ||||||
14 | protest fund of the State Treasury during
the pendency of the | ||||||
15 | claim for credit proceedings pursuant to the order of
the court | ||||||
16 | in accordance with Section 2a of the State Officers and | ||||||
17 | Employees
Money Disposition Act and if it is determined by the | ||||||
18 | Department or by the
final order of a reviewing court under the | ||||||
19 | Administrative Review Law that
the claimant is entitled to all | ||||||
20 | or a part of the credit claimed, the
claimant, instead of | ||||||
21 | receiving a credit memorandum from the Department,
shall | ||||||
22 | receive a cash refund from the protest fund as provided for in
| ||||||
23 | Section 2a of the State Officers and Employees Money | ||||||
24 | Disposition Act.
| ||||||
25 | If any person ceases to be licensed as a distributor , or
| ||||||
26 | supplier , or alternative fuel supplier while still holding an |
| |||||||
| |||||||
1 | unused credit memorandum issued under this
Act, such person | ||||||
2 | may, at his election (instead of assigning the credit
| ||||||
3 | memorandum to a licensed distributor , or licensed
supplier , or | ||||||
4 | licensed alternative fuel supplier under this Act), surrender | ||||||
5 | such unused credit memorandum to the
Department and receive a | ||||||
6 | refund of the amount to which such person is entitled.
| ||||||
7 | For claims based upon taxes paid on or before December 31, | ||||||
8 | 2000, a claim based upon the use of undyed diesel fuel shall | ||||||
9 | not be allowed
except (i) if allowed under the following | ||||||
10 | paragraph or (ii) for
undyed diesel fuel used by a commercial | ||||||
11 | vehicle, as that term is defined in
Section 1-111.8 of the | ||||||
12 | Illinois Vehicle Code, for any purpose other than
operating the | ||||||
13 | commercial vehicle upon the public highways and unlicensed
| ||||||
14 | commercial vehicles operating on private property. Claims | ||||||
15 | shall be
limited to commercial vehicles
that are operated for | ||||||
16 | both highway purposes and any purposes other than
operating | ||||||
17 | such vehicles upon the public highways.
| ||||||
18 | For claims based upon taxes paid on or after January 1, | ||||||
19 | 2000, a claim based
upon the use of undyed diesel fuel shall | ||||||
20 | not be allowed except (i) if allowed
under the preceding | ||||||
21 | paragraph or (ii) for claims for the following:
| ||||||
22 | (1) Undyed diesel fuel used (i) in a manufacturing | ||||||
23 | process, as defined in
Section 2-45 of the Retailers' | ||||||
24 | Occupation Tax Act, wherein the undyed diesel
fuel becomes | ||||||
25 | a component part of a product or by-product, other than | ||||||
26 | fuel or
motor fuel, when the use of dyed diesel fuel in |
| |||||||
| |||||||
1 | that manufacturing process
results in a product that is | ||||||
2 | unsuitable for its intended use or (ii)
for testing | ||||||
3 | machinery and equipment in a
manufacturing process, as | ||||||
4 | defined in Section 2-45 of the Retailers' Occupation
Tax | ||||||
5 | Act, wherein the testing takes place on private property.
| ||||||
6 | (2) Undyed diesel fuel used by a manufacturer on | ||||||
7 | private property in the
research and development, as | ||||||
8 | defined in Section 1.29, of machinery or equipment
intended | ||||||
9 | for manufacture.
| ||||||
10 | (3) Undyed diesel fuel used by a single unit | ||||||
11 | self-propelled agricultural
fertilizer implement, designed | ||||||
12 | for on and off road use, equipped with flotation
tires and | ||||||
13 | specially adapted for the application of plant food | ||||||
14 | materials or
agricultural chemicals.
| ||||||
15 | (4) Undyed diesel fuel used by a commercial motor | ||||||
16 | vehicle for any purpose
other than operating the commercial | ||||||
17 | motor vehicle upon the public highways.
Claims shall be | ||||||
18 | limited to commercial motor vehicles that are operated for | ||||||
19 | both
highway purposes and any purposes other than operating | ||||||
20 | such vehicles upon the
public highways.
| ||||||
21 | (5) Undyed diesel fuel used by a unit of local | ||||||
22 | government in its operation
of an airport if the undyed | ||||||
23 | diesel fuel is used directly in airport operations
on | ||||||
24 | airport property.
| ||||||
25 | (6) Undyed diesel fuel used by refrigeration units that | ||||||
26 | are permanently
mounted to a semitrailer, as defined in |
| |||||||
| |||||||
1 | Section 1.28 of this Law, wherein the
refrigeration units | ||||||
2 | have a fuel supply system dedicated solely for the
| ||||||
3 | operation of the refrigeration units.
| ||||||
4 | (7) Undyed diesel fuel used by power take-off equipment | ||||||
5 | as defined in
Section 1.27 of this Law. | ||||||
6 | (8) Beginning on the effective date of this amendatory | ||||||
7 | Act of the 94th General Assembly, undyed diesel fuel used | ||||||
8 | by tugs and spotter equipment to shift vehicles or parcels | ||||||
9 | on both private and airport property. Any claim under this | ||||||
10 | item (8) may be made only by a claimant that owns tugs and | ||||||
11 | spotter equipment and operates that equipment on both | ||||||
12 | private and airport property. The aggregate of all credits | ||||||
13 | or refunds resulting from claims filed under this item (8) | ||||||
14 | by a claimant in any calendar year may not exceed $100,000. | ||||||
15 | A claim may not be made under this item (8) by the same | ||||||
16 | claimant more often than once each quarter. For the | ||||||
17 | purposes of this item (8), "tug" means a vehicle designed | ||||||
18 | for use on airport property that shifts custom-designed | ||||||
19 | containers of parcels from loading docks to aircraft, and | ||||||
20 | "spotter equipment" means a vehicle designed for use on | ||||||
21 | both private and airport property that shifts trailers | ||||||
22 | containing parcels between staging areas and loading | ||||||
23 | docks.
| ||||||
24 | Any person who has paid the tax imposed by Section 2 of | ||||||
25 | this Law upon undyed
diesel fuel that is unintentionally mixed | ||||||
26 | with dyed diesel fuel and who owns or
controls the mixture of |
| |||||||
| |||||||
1 | undyed diesel fuel and dyed diesel fuel may file a
claim for | ||||||
2 | refund to recover the amount paid. The amount of undyed diesel | ||||||
3 | fuel
unintentionally mixed must equal 500 gallons or more. Any | ||||||
4 | claim for refund of
unintentionally mixed undyed diesel fuel | ||||||
5 | and dyed diesel fuel shall be
supported by documentation | ||||||
6 | showing the date and location of the unintentional
mixing, the | ||||||
7 | number of gallons involved, the disposition of the mixed diesel
| ||||||
8 | fuel, and any other information that the Department may | ||||||
9 | reasonably require.
Any unintentional mixture of undyed diesel | ||||||
10 | fuel and dyed diesel fuel shall be
sold or used only for | ||||||
11 | non-highway purposes.
| ||||||
12 | The Department shall
promulgate regulations establishing | ||||||
13 | specific limits on the amount of undyed
diesel fuel that may be | ||||||
14 | claimed for refund.
| ||||||
15 | For purposes of claims for refund, "loss" means the | ||||||
16 | reduction of motor
fuel resulting from fire, theft, spillage, | ||||||
17 | spoilage, leakage, or any other
provable cause, but does not | ||||||
18 | include a reduction resulting from evaporation, or
shrinkage | ||||||
19 | due to temperature variations. In the case of losses due to | ||||||
20 | fire or theft, the claimant must include fire department or | ||||||
21 | police department reports and any other documentation that the | ||||||
22 | Department may require.
| ||||||
23 | (Source: P.A. 96-1384, eff. 7-29-10.)
| ||||||
24 | (35 ILCS 505/15) (from Ch. 120, par. 431)
| ||||||
25 | Sec. 15. 1. Any person who knowingly acts as a distributor |
| |||||||
| |||||||
1 | of motor fuel , or supplier of special fuel, or receiver of | ||||||
2 | fuel , or alternative fuel supplier without having a license so | ||||||
3 | to
do, or who knowingly fails or refuses to file a return with | ||||||
4 | the Department as
provided in Section 2b, Section 3f, Section | ||||||
5 | 5, or Section 5a of this Act, or who knowingly
fails or refuses | ||||||
6 | to make payment to the Department as provided either in
Section | ||||||
7 | 2b, 3g, Section 6, Section 6a, or Section 7 of this Act, shall | ||||||
8 | be guilty of
a Class 3 felony. Each day any person knowingly | ||||||
9 | acts as a distributor of motor
fuel, supplier of special fuel, | ||||||
10 | or receiver of fuel fuel, or alternative fuel supplier without | ||||||
11 | having a
license so to do or after such a license has been | ||||||
12 | revoked, constitutes a
separate offense.
| ||||||
13 | 2. Any person who acts as a motor carrier without having a | ||||||
14 | valid
motor fuel use tax license, issued by the Department or | ||||||
15 | by a member
jurisdiction under the provisions of the | ||||||
16 | International Fuel Tax Agreement, or a
valid single trip permit | ||||||
17 | is guilty of a Class A misdemeanor for a first offense
and is | ||||||
18 | guilty of a Class 4 felony for each subsequent offense. Any | ||||||
19 | person (i)
who fails or refuses to make payment to the | ||||||
20 | Department as provided in Section
13a.1 of this Act or in the | ||||||
21 | International Fuel Tax Agreement referenced in
Section 14a, or | ||||||
22 | (ii) who fails or refuses to make the quarterly return as
| ||||||
23 | provided in Section 13a.3 is guilty of a Class 4 felony; and | ||||||
24 | for each
subsequent offense, such person is guilty of a Class 3 | ||||||
25 | felony.
| ||||||
26 | 3. In case such person acting as a distributor, receiver, |
| |||||||
| |||||||
1 | supplier,
alternative fuel supplier or motor carrier is a | ||||||
2 | corporation, then the officer or officers, agent
or agents, | ||||||
3 | employee or employees, of such corporation responsible for any
| ||||||
4 | act of such corporation, or failure of such corporation to act, | ||||||
5 | which acts
or failure to act constitutes a violation of any of | ||||||
6 | the provisions of this
Act as enumerated in paragraphs 1 and 2 | ||||||
7 | of this Section, shall be punished
by such fine or | ||||||
8 | imprisonment, or by both such fine and imprisonment as
provided | ||||||
9 | in those paragraphs.
| ||||||
10 | 3.5. Any person who knowingly enters false information on | ||||||
11 | any supporting
documentation required to be kept by Section 6 | ||||||
12 | or 6a of this Act is guilty of a
Class 3
felony.
| ||||||
13 | 3.7. Any person who knowingly attempts in any manner to | ||||||
14 | evade or defeat any
tax imposed by this Act or the payment of | ||||||
15 | any tax imposed by this Act is guilty
of a Class 2 felony.
| ||||||
16 | 4. Any person who refuses, upon demand, to submit for | ||||||
17 | inspection,
books and records, or who fails or refuses to keep | ||||||
18 | books and records in
violation of Section 12 of this Act, or | ||||||
19 | any distributor, receiver, or
supplier , or alternative fuel | ||||||
20 | supplier who violates
any reasonable rule or regulation adopted
| ||||||
21 | by the Department for the enforcement of this Act is guilty of | ||||||
22 | a Class A
misdemeanor. Any person
who acts
as a blender in | ||||||
23 | violation of Section 3 of this Act or who
having transported | ||||||
24 | reportable motor fuel within Section 7b
of this Act fails to | ||||||
25 | make the return required by that Section,
is guilty of a Class | ||||||
26 | 4 felony.
|
| |||||||
| |||||||
1 | 5. Any person licensed under Section 13a.4, 13a.5, or the | ||||||
2 | International
Fuel Tax Agreement who: (a) fails or refuses to | ||||||
3 | keep records
and
books, as provided in Section 13a.2 or as | ||||||
4 | required
by the terms of the
International Fuel Tax Agreement, | ||||||
5 | (b) refuses upon demand
by the Department to submit for | ||||||
6 | inspection and examination the records required
by Section | ||||||
7 | 13a.2 of this Act or by the terms of the International Fuel
Tax | ||||||
8 | Agreement, or (c) violates any reasonable rule or
regulation | ||||||
9 | adopted by the Department for the enforcement of this Act, is
| ||||||
10 | guilty of a Class A misdemeanor.
| ||||||
11 | 6. Any person who makes any false return or report to the
| ||||||
12 | Department as to any material fact required by Sections 2b, 3f, | ||||||
13 | 5, 5a, 7, 13, or
13a.3 of this Act or by the International Fuel | ||||||
14 | Tax Agreement
is guilty of a Class 2 felony.
| ||||||
15 | 7. A prosecution for any violation of this Section may be
| ||||||
16 | commenced anytime within 5 years of the commission of that | ||||||
17 | violation.
A prosecution for tax evasion as set forth in | ||||||
18 | paragraph 3.7 of this Section
may be prosecuted any time within | ||||||
19 | 5 years of the commission of the last act in
furtherance of | ||||||
20 | evasion. The running of the period of limitations under this
| ||||||
21 | Section shall be suspended while any proceeding or appeal from
| ||||||
22 | any proceeding relating to the quashing or enforcement of any | ||||||
23 | grand jury or
administrative subpoena issued in connection with | ||||||
24 | an investigation of the
violation of any provision of this Act | ||||||
25 | is pending.
| ||||||
26 | 8. Any person who provides false documentation required by |
| |||||||
| |||||||
1 | any
Section of this Act is guilty of a Class 4 felony.
| ||||||
2 | 9. Any person filing a fraudulent application or order form | ||||||
3 | under any
provision of this Act is guilty of a Class A | ||||||
4 | misdemeanor. For each subsequent
offense, the person is guilty | ||||||
5 | of a Class 4 felony.
| ||||||
6 | 10. Any person who acts as a motor carrier and who fails to | ||||||
7 | carry a
manifest as provided in Section 5.5 is guilty of a | ||||||
8 | Class A misdemeanor. For
each subsequent offense, the person is | ||||||
9 | guilty of a Class 4 felony.
| ||||||
10 | 11. Any person who knowingly sells or attempts to sell dyed | ||||||
11 | diesel fuel
for highway use or for use by recreational-type | ||||||
12 | watercraft on the waters of
this State is guilty of a Class 4 | ||||||
13 | felony. For each subsequent
offense, the person is guilty of a | ||||||
14 | Class 2 felony.
| ||||||
15 | 12. Any person who knowingly possesses dyed diesel fuel for | ||||||
16 | highway
use or for use by recreational-type watercraft on the | ||||||
17 | waters of this State
is guilty of a Class A misdemeanor. For | ||||||
18 | each subsequent offense,
the person is guilty of a Class 4 | ||||||
19 | felony.
| ||||||
20 | 13. Any person who sells or transports dyed diesel fuel | ||||||
21 | without the
notice required by Section 4e shall pay the | ||||||
22 | following penalty:
| ||||||
23 | First occurrence ....................................$ 500
| ||||||
24 | Second and each occurrence thereafter ..............$1,000
| ||||||
25 | 14. Any person who owns, operates, or controls any | ||||||
26 | container, storage
tank, or facility used to store or |
| |||||||
| |||||||
1 | distribute dyed diesel fuel without the
notice required by | ||||||
2 | Section 4f shall pay the following penalty:
| ||||||
3 | First occurrence ....................................$ 500
| ||||||
4 | Second and each occurrence thereafter ..............$1,000
| ||||||
5 | 15. If a motor vehicle required to be registered for | ||||||
6 | highway purposes
is found to have dyed diesel fuel within
the | ||||||
7 | ordinary fuel tanks attached to the motor vehicle or if a
| ||||||
8 | recreational-type watercraft on the waters of this State is | ||||||
9 | found to have dyed
diesel fuel within the ordinary fuel tanks | ||||||
10 | attached to the watercraft, the
operator shall pay the | ||||||
11 | following penalty:
| ||||||
12 | First occurrence ...................................$1,000
| ||||||
13 | Second and each occurrence thereafter ..............$5,000
| ||||||
14 | 16. Any licensed motor fuel distributor or licensed | ||||||
15 | supplier , or licensed alternative fuel supplier who sells
or | ||||||
16 | attempts to sell dyed diesel fuel for highway use or for use by
| ||||||
17 | recreational-type watercraft on the waters of this State shall | ||||||
18 | pay the
following penalty:
| ||||||
19 | First occurrence ...................................$1,000
| ||||||
20 | Second and each occurrence thereafter ..............$5,000
| ||||||
21 | 17. Any person who knowingly sells or distributes dyed | ||||||
22 | diesel fuel
without the notice required by Section 4e is guilty | ||||||
23 | of a petty offense. For
each subsequent offense, the person is | ||||||
24 | guilty of a Class A misdemeanor.
| ||||||
25 | 18. Any person who knowingly owns, operates, or controls | ||||||
26 | any
container, storage tank, or facility used to store or |
| |||||||
| |||||||
1 | distribute dyed diesel
fuel without the notice required by | ||||||
2 | Section 4f is guilty of a petty offense.
For each subsequent | ||||||
3 | offense the person is guilty of a Class A
misdemeanor.
| ||||||
4 | For purposes of this Section, dyed diesel fuel means any | ||||||
5 | dyed diesel fuel
whether or not dyed pursuant to Section 4d of | ||||||
6 | this Law.
| ||||||
7 | Any person aggrieved by any action of the Department under | ||||||
8 | item 13, 14, 15,
or 16 of this Section may protest the action | ||||||
9 | by making a written request for a
hearing within 60 days of the | ||||||
10 | original action. If the hearing is not requested
in writing | ||||||
11 | within 60 days, the original action is final.
| ||||||
12 | All penalties received under items 13, 14, 15, and 16 of | ||||||
13 | this Section shall
be deposited into the Tax Compliance and | ||||||
14 | Administration Fund.
| ||||||
15 | (Source: P.A. 96-1384, eff. 7-29-10.)
| ||||||
16 | (35 ILCS 505/16) (from Ch. 120, par. 432)
| ||||||
17 | Sec. 16. The Department may, after 5 days' notice, revoke | ||||||
18 | the
distributor's, receiver's, or supplier's , or alternative | ||||||
19 | fuel supplier's license or
permit of any
person (1) who does
| ||||||
20 | not operate as a distributor, receiver, alternative fuel | ||||||
21 | supplier, or supplier (a) under
Sections 1.2,
1.14, or 1.20, | ||||||
22 | 1.30 or (2) who violates
any provision of this Act or any rule | ||||||
23 | or regulation promulgated by the
Department under Section 14 of | ||||||
24 | this Act, or (3) who refuses to allow any
inspection or test | ||||||
25 | authorized by this Law.
|
| |||||||
| |||||||
1 | Any person whose returns for 2 or more consecutive months | ||||||
2 | do not show
sufficient taxable sales to indicate an active | ||||||
3 | business as a distributor,
receiver, or
supplier , or | ||||||
4 | alternative fuel supplier shall be deemed to not be operating | ||||||
5 | as a distributor, receiver, or
supplier , or alternative fuel | ||||||
6 | supplier
as defined in Sections 1.2, 1.14 , or 1.20 , 1.30 .
| ||||||
7 | The Department may, after 5 days notice, revoke any | ||||||
8 | distributor's,
receiver's, or
supplier's license of a person | ||||||
9 | who is registered as a reseller of motor
fuel pursuant to | ||||||
10 | Section 2a or 2c of the Retailers' Occupation Tax Act and
who | ||||||
11 | fails to collect such prepaid tax on invoiced gallons of motor | ||||||
12 | fuel sold or
who fails to deliver a statement of tax paid to | ||||||
13 | the purchaser or to the
Department as required by Sections 2d | ||||||
14 | and 2e of the Retailers' Occupation Tax
Act.
| ||||||
15 | The Department may, on notice given by registered mail, | ||||||
16 | cancel a
Blender's Permit for any violation of any provisions | ||||||
17 | of this Act or for
noncompliance with any rule or regulation | ||||||
18 | made by the Department under
Section 14 of this Act.
| ||||||
19 | The Department, upon complaint filed in the circuit court, | ||||||
20 | may, by
injunction, restrain any person who fails or refuses to | ||||||
21 | comply with the
provisions of this Act from acting as a blender | ||||||
22 | or distributor of motor
fuel, supplier of special fuel, or
| ||||||
23 | receiver of fuel , or alternative fuel supplier in this State.
| ||||||
24 | The Department may revoke the motor fuel use tax license of | ||||||
25 | a
motor
carrier registered under
Section 13a.4, or that is | ||||||
26 | required to be registered under the terms of the
International |
| |||||||
| |||||||
1 | Fuel Tax Agreement, that violates any provision of this Act or
| ||||||
2 | any
rule promulgated by the Department under Sections 14 or 14a | ||||||
3 | of this Act.
Motor fuel use tax licenses that have been revoked | ||||||
4 | are subject to a $100
reinstatement fee.
| ||||||
5 | Licensees registered or required to be registered under | ||||||
6 | Section 13a.4,
or persons required to obtain single trip | ||||||
7 | permits under Section 13a.5, may
protest any action or audit
| ||||||
8 | finding made by the Department by making a written request for | ||||||
9 | a hearing within
30 days after service of the notice of the | ||||||
10 | original action or finding. If the
hearing is not requested | ||||||
11 | within 30 days in writing, the original finding or
action is | ||||||
12 | final. Once a hearing has been properly requested, the | ||||||
13 | Department
shall give at least 20 days written notice of the | ||||||
14 | time and place of the
hearing.
| ||||||
15 | (Source: P.A. 94-1074, eff. 12-26-06.)
| ||||||
16 | Section 10. The Retailers' Occupation Tax Act is amended by | ||||||
17 | changing Section 2d as follows:
| ||||||
18 | (35 ILCS 120/2d) (from Ch. 120, par. 441d) | ||||||
19 | Sec. 2d. Tax prepayment by motor fuel retailer. | ||||||
20 | (a) Any person engaged in the business of selling motor | ||||||
21 | fuel at
retail, as defined in the Motor Fuel Tax Law, and who | ||||||
22 | is not a
licensed distributor or supplier, as defined in the | ||||||
23 | Motor Fuel Tax Law,
shall prepay to his or her distributor, | ||||||
24 | supplier, or other reseller of
motor fuel a portion of the tax |
| |||||||
| |||||||
1 | imposed by this Act if the distributor,
supplier, or other | ||||||
2 | reseller of motor fuel is registered under Section 2a or
| ||||||
3 | Section 2c of this Act. The prepayment requirement provided for | ||||||
4 | in this
Section does not apply to alternative fuel, as defined | ||||||
5 | in Section 1.3a of the Motor Fuel Tax Law liquid propane gas . | ||||||
6 | (b) Beginning on July 1, 2000 and through December 31, | ||||||
7 | 2000, the Retailers'
Occupation Tax paid to the distributor, | ||||||
8 | supplier,
or other reseller shall be an amount equal to $0.01 | ||||||
9 | per
gallon of the motor fuel, except gasohol as defined in | ||||||
10 | Section 2-10 of
this Act which shall be an amount equal to | ||||||
11 | $0.01 per gallon,
purchased from the distributor, supplier, or | ||||||
12 | other reseller. | ||||||
13 | (c) Before July 1, 2000 and then beginning on January 1, | ||||||
14 | 2001 and through June
30, 2003,
the Retailers' Occupation Tax | ||||||
15 | paid
to the distributor, supplier, or other reseller shall be | ||||||
16 | an amount equal to
$0.04 per gallon
of the motor fuel, except | ||||||
17 | gasohol as defined in Section 2-10 of this Act which
shall be | ||||||
18 | an
amount equal to $0.03 per gallon, purchased from the | ||||||
19 | distributor, supplier, or
other
reseller. | ||||||
20 | (d) Beginning July 1, 2003 and through December 31, 2010, | ||||||
21 | the Retailers' Occupation Tax paid
to
the
distributor, | ||||||
22 | supplier, or other reseller shall be an amount equal to $0.06 | ||||||
23 | per
gallon of the
motor fuel, except gasohol as defined in | ||||||
24 | Section 2-10 of this Act which shall
be an
amount equal to | ||||||
25 | $0.05 per gallon, purchased from the distributor, supplier, or
| ||||||
26 | other
reseller. |
| |||||||
| |||||||
1 | (e) Beginning on January 1, 2011 and thereafter, the | ||||||
2 | Retailers' Occupation Tax paid to the distributor, supplier, or | ||||||
3 | other reseller shall be at the rate established by the | ||||||
4 | Department under this subsection. The rate shall be established | ||||||
5 | by the Department on January 1 and July 1 of each year using | ||||||
6 | the average selling price, as defined in Section 1 of this Act, | ||||||
7 | per gallon of motor fuel sold in the State during the previous | ||||||
8 | 6 months and multiplying that amount by 6.25% to determine the | ||||||
9 | cents per gallon rate. In the case of biodiesel blends, as | ||||||
10 | defined in Section 3-42 of the Use Tax Act, with no less than | ||||||
11 | 1% and no more than 10% biodiesel, and in the case of gasohol, | ||||||
12 | as defined in Section 3-40 of the Use Tax Act, the rate shall | ||||||
13 | be 80% of the rate established by the Department under this | ||||||
14 | subsection for motor fuel. The Department shall provide persons | ||||||
15 | subject to this Section notice of the rate established under | ||||||
16 | this subsection at least 20 days prior to each January 1 and | ||||||
17 | July 1. Publication of the established rate on the Department's | ||||||
18 | internet website shall constitute sufficient notice under this | ||||||
19 | Section. The Department may use data derived from independent | ||||||
20 | surveys conducted or accumulated by third parties to determine | ||||||
21 | the average selling price per gallon of motor fuel sold in the | ||||||
22 | State. | ||||||
23 | (f) Any person engaged in the business of selling motor | ||||||
24 | fuel at retail shall
be entitled to a credit against tax due | ||||||
25 | under this Act in an amount equal
to the tax paid to the | ||||||
26 | distributor, supplier, or other reseller. |
| |||||||
| |||||||
1 | (g) Every distributor, supplier, or other reseller | ||||||
2 | registered as provided in
Section 2a or Section 2c of this Act | ||||||
3 | shall remit the prepaid tax on all
motor fuel that is due from | ||||||
4 | any person engaged in the business of selling
at retail motor | ||||||
5 | fuel with the returns filed under Section 2f or Section 3
of | ||||||
6 | this Act, but the vendors discount provided in Section 3 shall | ||||||
7 | not apply
to the amount of prepaid tax that is remitted. Any | ||||||
8 | distributor or supplier
who fails to properly collect and remit | ||||||
9 | the tax shall be liable for the
tax. For purposes of this | ||||||
10 | Section, the prepaid tax is due on invoiced
gallons sold during | ||||||
11 | a month by the 20th day of the following month. | ||||||
12 | (Source: P.A. 96-1384, eff. 7-29-10.)
|