|
|
||||
| Public Act 094-0654 |
||||
| ||||
| ||||
AN ACT concerning revenue.
| ||||
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 | ||||
Section 13 as follows:
| ||||
(35 ILCS 505/13) (from Ch. 120, par. 429)
| ||||
Sec. 13. Refund of tax paid. Any person other than a | ||||
distributor or
supplier, who loses motor
fuel through any cause | ||||
or uses motor fuel (upon which he has paid the amount
required | ||||
to be collected under Section 2 of this Act) for any purpose | ||||
other
than operating a motor vehicle upon the public highways | ||||
or waters, shall be
reimbursed and repaid the amount so paid.
| ||||
Any person who purchases motor fuel in Illinois and uses | ||||
that motor fuel
in another state and that other state imposes a | ||||
tax on the use of such
motor fuel shall be reimbursed and | ||||
repaid the amount of Illinois tax paid
under Section 2 of this | ||||
Act on the motor fuel used in such other state.
Reimbursement | ||||
and repayment shall be made by the Department upon receipt of
| ||||
adequate proof of taxes paid to another state and the amount of | ||||
motor fuel
used in that state.
| ||||
Claims for such reimbursement must be made to the | ||||
Department of Revenue,
duly verified by the claimant (or by the | ||||
claimant's legal
representative if the claimant has died or | ||||
become a person under legal
disability), upon forms prescribed | ||||
by the Department. The claim must state
such facts relating to | ||||
the purchase, importation, manufacture or production
of the | ||||
motor fuel by the claimant as the Department may deem | ||||
necessary, and
the time when, and the circumstances of its loss | ||||
or the specific purpose
for which it was used (as the case may | ||||
be), together with such other
information as the Department may | ||||
reasonably require. No claim based upon
idle time shall be | ||||
allowed.
| ||||
Claims for full reimbursement for taxes paid on or before | ||
December 31,
1999 must be filed not later than one year after | ||
the date on which
the tax was paid by the claimant.
If, | ||
however, a claim for such reimbursement otherwise meeting the
| ||
requirements of this Section is filed more than one year but | ||
less than 2
years after that date, the claimant shall be | ||
reimbursed at the rate of 80%
of the amount to which he would | ||
have been entitled if his claim had been
timely filed.
| ||
Claims for full reimbursement for taxes paid on or after | ||
January 1, 2000
must be filed not later than 2 years after the | ||
date on which the tax was paid
by the claimant.
| ||
The Department may make such investigation of the | ||
correctness of the
facts stated in such claims as it deems | ||
necessary. When the Department has
approved any such claim, it | ||
shall pay to the claimant (or to the claimant's
legal | ||
representative, as such if the claimant has died or become a | ||
person
under legal disability) the reimbursement provided in
| ||
this Section, out of any moneys appropriated to it for that | ||
purpose.
| ||
Any distributor or supplier who has paid the tax imposed by | ||
Section 2
of this Act upon motor fuel lost or used by such | ||
distributor or supplier
for any purpose other than operating a | ||
motor vehicle upon the public
highways or waters may file a | ||
claim for credit or refund to recover the
amount so paid. Such | ||
claims shall be filed on forms prescribed by the
Department. | ||
Such claims shall be made to the Department, duly verified by | ||
the
claimant (or by the claimant's legal representative if
the | ||
claimant has died or become a person under legal disability), | ||
upon
forms prescribed by the Department. The claim shall state | ||
such facts
relating to the purchase, importation, manufacture | ||
or production of the
motor fuel by the claimant as the | ||
Department may deem necessary and the
time when the loss or | ||
nontaxable use occurred, and the circumstances of its
loss or | ||
the specific purpose for which it was used (as the case may | ||
be),
together with such other information as the Department may | ||
reasonably
require. Claims must be filed not later than one | ||
year after the
date on which the tax was paid by the claimant.
| ||
The Department may make such investigation of the | ||
correctness of the
facts stated in such claims as it deems | ||
necessary. When the Department
approves a claim, the Department | ||
shall issue a refund or credit memorandum
as requested by the | ||
taxpayer, to the distributor or supplier who made the
payment | ||
for which the refund or credit is being given or, if the
| ||
distributor or supplier has died or become incompetent, to such
| ||
distributor's or supplier's legal representative, as such. The | ||
amount of
such credit memorandum shall be credited against any | ||
tax due or to become
due under this Act from the distributor or | ||
supplier who made the payment
for which credit has been given.
| ||
Any credit or refund that is allowed under this Section | ||
shall bear
interest at the rate and in the manner specified in | ||
the Uniform Penalty
and Interest Act.
| ||
In case the distributor or supplier requests and the
| ||
Department determines that the claimant is entitled to a
| ||
refund, such refund shall be made only from such appropriation | ||
as may be
available for that purpose. If it appears unlikely | ||
that the amount
appropriated would permit everyone having a | ||
claim allowed during the period
covered by such appropriation | ||
to elect to receive a cash refund, the
Department, by rule or | ||
regulation, shall provide for the payment of refunds
in | ||
hardship cases and shall define what types of cases qualify as | ||
hardship
cases.
| ||
In any case in which there has been an erroneous refund of | ||
tax payable
under
this Section, a notice of tax liability may | ||
be issued at any time within 3
years from the making of that | ||
refund, or within 5 years from the making of that
refund if it | ||
appears that any part of the refund was induced by fraud or the
| ||
misrepresentation of material fact. The amount of any proposed | ||
assessment
set forth by the Department shall be limited to the | ||
amount of the erroneous
refund.
| ||
If no tax is due and no proceeding is pending to determine | ||
whether such
distributor or supplier is indebted to the | ||
Department for tax,
the credit memorandum so issued may be | ||
assigned and set over by the lawful
holder thereof, subject to | ||
reasonable rules of the Department, to any other
licensed | ||
distributor or supplier who is subject to this Act, and
the | ||
amount thereof applied by the Department against any tax due or | ||
to
become due under this Act from such assignee.
| ||
If the payment for which the distributor's or supplier's
| ||
claim is filed is held in the protest fund of the State | ||
Treasury during
the pendency of the claim for credit | ||
proceedings pursuant to the order of
the court in accordance | ||
with Section 2a of the State Officers and Employees
Money | ||
Disposition Act and if it is determined by the Department or by | ||
the
final order of a reviewing court under the Administrative | ||
Review Law that
the claimant is entitled to all or a part of | ||
the credit claimed, the
claimant, instead of receiving a credit | ||
memorandum from the Department,
shall receive a cash refund | ||
from the protest fund as provided for in
Section 2a of the | ||
State Officers and Employees Money Disposition Act.
| ||
If any person ceases to be licensed as a distributor or
| ||
supplier while still holding an unused credit memorandum issued | ||
under this
Act, such person may, at his election (instead of | ||
assigning the credit
memorandum to a licensed distributor or | ||
licensed
supplier under this Act), surrender such unused credit | ||
memorandum to the
Department and receive a refund of the amount | ||
to which such person is entitled.
| ||
For claims based upon taxes paid on or before December 31, | ||
2000, a claim based upon the use of undyed diesel fuel shall | ||
not be allowed
except (i) if allowed under the following | ||
paragraph or (ii) for
undyed diesel fuel used by a commercial | ||
vehicle, as that term is defined in
Section 1-111.8 of the | ||
Illinois Vehicle Code, for any purpose other than
operating the | ||
commercial vehicle upon the public highways and unlicensed
| ||
commercial vehicles operating on private property. Claims | ||
shall be
limited to commercial vehicles
that are operated for | ||
both highway purposes and any purposes other than
operating | ||
such vehicles upon the public highways.
| ||
For claims based upon taxes paid on or after January 1, | ||
2000, a claim based
upon the use of undyed diesel fuel shall | ||
not be allowed except (i) if allowed
under the preceding | ||
paragraph or (ii) for claims for the following:
| ||
(1) Undyed diesel fuel used (i) in a manufacturing | ||
process, as defined in
Section 2-45 of the Retailers' | ||
Occupation Tax Act, wherein the undyed diesel
fuel becomes | ||
a component part of a product or by-product, other than | ||
fuel or
motor fuel, when the use of dyed diesel fuel in | ||
that manufacturing process
results in a product that is | ||
unsuitable for its intended use or (ii)
for testing | ||
machinery and equipment in a
manufacturing process, as | ||
defined in Section 2-45 of the Retailers' Occupation
Tax | ||
Act, wherein the testing takes place on private property.
| ||
(2) Undyed diesel fuel used by a manufacturer on | ||
private property in the
research and development, as | ||
defined in Section 1.29, of machinery or equipment
intended | ||
for manufacture.
| ||
(3) Undyed diesel fuel used by a single unit | ||
self-propelled agricultural
fertilizer implement, designed | ||
for on and off road use, equipped with flotation
tires and | ||
specially adapted for the application of plant food | ||
materials or
agricultural chemicals.
| ||
(4) Undyed diesel fuel used by a commercial motor | ||
vehicle for any purpose
other than operating the commercial | ||
motor vehicle upon the public highways.
Claims shall be | ||
limited to commercial motor vehicles that are operated for | ||
both
highway purposes and any purposes other than operating | ||
such vehicles upon the
public highways.
| ||
(5) Undyed diesel fuel used by a unit of local | ||
government in its operation
of an airport if the undyed | ||
diesel fuel is used directly in airport operations
on | ||
airport property.
| ||
(6) Undyed diesel fuel used by refrigeration units that | ||
are permanently
mounted to a semitrailer, as defined in | ||
Section 1.28 of this Law, wherein the
refrigeration units | ||
have a fuel supply system dedicated solely for the
| ||
operation of the refrigeration units.
| ||
(7) Undyed diesel fuel used by power take-off equipment | ||
as defined in
Section 1.27 of this Law. | ||
(8) Beginning on the effective date of this amendatory | ||
Act of the 94th General Assembly, undyed diesel fuel used | ||
by tugs and spotter equipment to shift vehicles or parcels | ||
on both private and airport property. Any claim under this | ||
item (8) may be made only by a claimant that owns tugs and | ||
spotter equipment and operates that equipment on both | ||
private and airport property. The aggregate of all credits | ||
or refunds resulting from claims filed under this item (8) | ||
by a claimant in any calendar year may not exceed $100,000. | ||
A claim may not be made under this item (8) by the same | ||
claimant more often than once each quarter. For the | ||
purposes of this item (8), "tug" means a vehicle designed | ||
for use on airport property that shifts custom-designed | ||
containers of parcels from loading docks to aircraft, and | ||
"spotter equipment" means a vehicle designed for use on | ||
both private and airport property that shifts trailers | ||
containing parcels between staging areas and loading | ||
docks.
| ||
Any person who has paid the tax imposed by Section 2 of | ||
this Law upon undyed
diesel fuel that is unintentionally mixed | ||
with dyed diesel fuel and who owns or
controls the mixture of | ||
undyed diesel fuel and dyed diesel fuel may file a
claim for | ||
refund to recover the amount paid. The amount of undyed diesel | ||
fuel
unintentionally mixed must equal 500 gallons or more. Any | ||
claim for refund of
unintentionally mixed undyed diesel fuel | ||
and dyed diesel fuel shall be
supported by documentation | ||
showing the date and location of the unintentional
mixing, the | ||
number of gallons involved, the disposition of the mixed diesel
| ||
fuel, and any other information that the Department may | ||
reasonably require.
Any unintentional mixture of undyed diesel | ||
fuel and dyed diesel fuel shall be
sold or used only for | ||
non-highway purposes.
| ||
The Department shall
promulgate regulations establishing | ||
specific limits on the amount of undyed
diesel fuel that may be | ||
claimed for refund.
| ||
For purposes of claims for refund, "loss" means the | ||
reduction of motor
fuel resulting from fire, theft, spillage, | ||
spoilage, leakage, or any other
provable cause, but does not | ||
include a reduction resulting from evaporation or
shrinkage due | ||
to temperature variations.
| ||
(Source: P.A. 91-173, eff. 1-1-00; 92-30, eff. 7-1-01.)
| ||
Section 99. Effective date. This Act takes effect upon | ||
becoming law.
| ||