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| [ Introduced ] | [ Enrolled ] | [ House Amendment 001 ] |
92_SB0539eng SB539 Engrossed LRB9204505SMdvA 1 AN ACT regarding taxes. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Motor Fuel Tax Law is amended by changing 5 Sections 2b, 4e, 5a, 6a, 8, 13, 13a.6, and 15 and by adding 6 Sections 1.27, 1.28, and 1.29 as follows: 7 (35 ILCS 505/1.27 new) 8 Sec. 1.27. "Power take-off equipment" means any accessory 9 that is mounted onto or designed as an integral part of a 10 transmission of a motor vehicle that is registered for 11 highway purposes whereby the accessory allows power to be 12 transferred outside the transmission to a shaft or driveline 13 and the power is used for a purpose other than propelling the 14 motor vehicle. 15 (35 ILCS 505/1.28 new) 16 Sec. 1.28. "Semitrailer" means every vehicle without 17 motive power, other than a pole trailer, designed for 18 carrying persons or property and for being drawn by a motor 19 vehicle and so constructed that some part of its weight and 20 that of its load rests upon or is carried by another vehicle. 21 (35 ILCS 505/1.29 new) 22 Sec. 1.29. "Research and development" means basic and 23 applied research in the engineering, designing, development, 24 or testing of prototypes or new products. "Research and 25 development" does not include manufacturing quality control, 26 any product testing by consumers, market research, sales 27 promotion, sales service, or other non-technological 28 activities or technical services. SB539 Engrossed -2- LRB9204505SMdvA 1 (35 ILCS 505/2b) (from Ch. 120, par. 418b) 2 Sec. 2b. In addition to the tax collection and reporting 3 responsibilities imposed elsewhere in this Act, a person who 4 is required to pay the tax imposed by Section 2a of this Act 5 shall pay the tax to the Department by return showing all 6 fuel purchased, acquired or received and sold, distributed or 7 used during the preceding calendar month including losses of 8 fuel as the result of evaporation or shrinkage due to 9 temperature variations, and such other reasonable information 10 as the Department may require. Losses of fuel as the result 11 of evaporation or shrinkage due to temperature variations may 12 not exceed 1%one percentof the total gallons in storage at 13 the beginning of the month, plus the receipts of gallonage 14 during the month, minus the gallonage remaining in storage at 15 the end of the month. Any loss reported that is in excess of 16 this amount shall be subject to the tax imposed by Section 2a 17 of this Law. On and after July 1, 2001, for each 6-month 18 period January through June, net losses of fuel (for each 19 category of fuel that is required to be reported on a return) 20 as the result of evaporation or shrinkage due to temperature 21 variations may not exceed 1% of the total gallons in storage 22 at the beginning of each January, plus the receipts of 23 gallonage each January through June, minus the gallonage 24 remaining in storage at the end of each June. On and after 25 July 1, 2001, for each 6-month period July through December, 26 net losses of fuel (for each category of fuel that is 27 required to be reported on a return) as the result of 28 evaporation or shrinkage due to temperature variations may 29 not exceed 1% of the total gallons in storage at the 30 beginning of each July, plus the receipts of gallonage each 31 July through December, minus the gallonage remaining in 32 storage at the end of each December. Any net loss reported 33 that is in excess of this amount shall be subject to the tax 34 imposed by Section 2a of this Law. For purposes of this SB539 Engrossed -3- LRB9204505SMdvA 1 Section, "net loss" means the number of gallons gained 2 through temperature variations minus the number of gallons 3 lost through temperature variations or evaporation for each 4 of the respective 6-month periods. 5 The return shall be prescribed by the Department and 6 shall be filed between the 1st and 20th days of each calendar 7 month. The Department may, in its discretion, combine the 8 returns filed under this Section, Section 5, and Section 5a 9 of this Act. The return must be accompanied by appropriate 10 computer-generated magnetic media supporting schedule data in 11 the format required by the Department, unless, as provided by 12 rule, the Department grants an exception upon petition of a 13 taxpayer. If the return is filed timely, the seller shall 14 take a discount of 2% which is allowed to reimburse the 15 seller for the expenses incurred in keeping records, 16 preparing and filing returns, collecting and remitting the 17 tax and supplying data to the Department on request. The 2% 18 discount, however, shall be applicable only to the amount of 19 payment which accompanies a return that is filed timely in 20 accordance with this Section. 21 (Source: P.A. 91-173, eff. 1-1-00.) 22 (35 ILCS 505/4e) 23 Sec. 4e. A legible and conspicuous notice stating "Dyed 24 Diesel Fuel, Non-taxable Use Only, Penalty For Taxable Use" 25 must appear on allshipping papers,bills of lading,and 26 invoices accompanying any sale of dyed diesel fuel. 27 (Source: P.A. 91-173, eff. 1-1-00.) 28 (35 ILCS 505/5) (from Ch. 120, par. 421) 29 Sec. 5. Except as hereinafter provided, a person holding 30 a valid unrevoked license to act as a distributor of motor 31 fuel shall, between the 1st and 20th days of each calendar 32 month, make return to the Department, showing an itemized SB539 Engrossed -4- LRB9204505SMdvA 1 statement of the number of invoiced gallons of motor fuel of 2 the types specified in this Section which were purchased, 3 acquired or received during the preceding calendar month; the 4 amount of such motor fuel produced, refined, compounded, 5 manufactured, blended, sold, distributed, and used by the 6 licensed distributor during the preceding calendar month; the 7 amount of such motor fuel lost or destroyed during the 8 preceding calendar month;andthe amount of such motor fuel 9 on hand at the close of business for such month; and such 10 other reasonable information as the Department may require. 11 If a distributor's only activities with respect to motor fuel 12 are either: (1) production of alcohol in quantities of less 13 than 10,000 proof gallons per year or (2) blending alcohol in 14 quantities of less than 10,000 proof gallons per year which 15 such distributor has produced, he shall file returns on an 16 annual basis with the return for a given year being due by 17 January 20 of the following year. Distributors whose total 18 production of alcohol (whether blended or not) exceeds 10,000 19 proof gallons per year, based on production during the 20 preceding (calendar) year or as reasonably projected by the 21 Department if one calendar year's record of production cannot 22 be established, shall file returns between the 1st and 20th 23 days of each calendar month as hereinabove provided. 24 The types of motor fuel referred to in the preceding 25 paragraph are: (A) All products commonly or commercially 26 known or sold as gasoline (including casing-head and 27 absorption or natural gasoline), gasohol, motor benzol or 28 motor benzene regardless of their classification or uses; and 29 (B) all combustible gases which exist in a gaseous state at 30 60 degrees Fahrenheit and at 14.7 pounds per square inch 31 absolute including, but not limited to, liquefied petroleum 32 gases used for highway purposes; and (C) special fuel. Only 33 those quantities of combustible gases (example (B) above) 34 which are used or sold by the distributor to be used to SB539 Engrossed -5- LRB9204505SMdvA 1 propel motor vehicles on the public highways,or which are2delivered into the bulk storage facilities of a bulk user,or 3 which are delivered into a storage tank that is located at a 4 facility that has withdrawal facilities which are readily 5 accessible to and are capable of dispensing combustible gases 6 into the fuel supply tanks of motor vehicles, shall be 7 subject to return. For the purposes of this Act, liquefied 8 petroleum gases shall mean and include any material having a 9 vapor pressure not exceeding that allowed for commercial 10 propane composed predominantly of the following hydrocarbons, 11 either by themselves or as mixtures: Propane, Propylene, 12 Butane (normal butane or iso-butane) and Butylene (including 13 isomers). 14 In case of a sale of special fuel to someone other than a 15 licensed distributor, or a licensed supplier, for a use other 16 than in motor vehicles, the distributor shall show in his 17 return the amount of invoiced gallons sold and the name and 18 address of the purchaser in addition to any other information 19 the Department may require. 20 All special fuel sold or used for non-highway purposes 21 must have a dye added in accordance with Section 4d of this 22 Law. 23 In case of a tax-free sale, as provided in Section 6, of 24 motor fuel which the distributor is required by this Section 25 to include in his return to the Department, the distributor 26 in his return shall show: (1) If the sale is made to another 27 licensed distributor the amount sold and the name, address 28 and license number of the purchasing distributor; (2) if the 29 sale is made to a person where delivery is made outside of 30 this State the name and address of such purchaser and the 31 point of delivery together with the date and amount 32 delivered; (3) if the sale is made to the Federal Government 33 or its instrumentalities the amount sold; (4) if the sale is 34 made to a municipal corporation owning and operating a local SB539 Engrossed -6- LRB9204505SMdvA 1 transportation system for public service in this State the 2 name and address of such purchaser, and the amount sold, as 3 evidenced by official forms of exemption certificates 4 properly executed and furnished by such purchaser; (5) if the 5 sale is made to a privately owned public utility owning and 6 operating 2-axle vehicles designed and used for transporting 7 more than 7 passengers, which vehicles are used as common 8 carriers in general transportation of passengers, are not 9 devoted to any specialized purpose and are operated entirely 10 within the territorial limits of a single municipality or of 11 any group of contiguous municipalities or in a close radius 12 thereof, and the operations of which are subject to the 13 regulations of the Illinois Commerce Commission, then the 14 name and address of such purchaser and the amount sold as 15 evidenced by official forms of exemption certificates 16 properly executed and furnished by the purchaser; (6) if the 17 product sold is special fuel and if the sale is made to a 18 licensed supplier under conditions which qualify the sale for 19 tax exemption under Section 6 of this Act, the amount sold 20 and the name, address and license number of the purchaser; 21 and (7) if a sale of special fuel is made to someone other 22 than a licensed distributor, or a licensed supplier, for a 23 use other than in motor vehicles, by making a specific 24 notation thereof on the invoice or sales slip covering such 25 sales and obtaining such supporting documentation as may be 26 required by the Department. 27 All special fuel sold or used for non-highway purposes 28 must have a dye added in accordance with Section 4d of this 29 Law. 30 A person whose license to act as a distributor of motor 31 fuel has been revoked shall make a return to the Department 32 covering the period from the date of the last return to the 33 date of the revocation of the license, which return shall be 34 delivered to the Department not later than 10 days from the SB539 Engrossed -7- LRB9204505SMdvA 1 date of the revocation or termination of the license of such 2 distributor; the return shall in all other respects be 3 subject to the same provisions and conditions as returns by 4 distributors licensed under the provisions of this Act. 5 The records, waybills and supporting documents kept by 6 railroads and other common carriers in the regular course of 7 business shall be prima facie evidence of the contents and 8 receipt of cars or tanks covered by those records, waybills 9 or supporting documents. 10 If the Department has reason to believe and does believe 11 that the amount shown on the return as purchased, acquired, 12 received, sold, used, lost or destroyed is incorrect, or that 13 an amount of motor fuel of the types required by the second 14 paragraph of this Section to be reported to the Department 15 has not been correctly reported the Department shall fix an 16 amount for such receipt, sales, use, loss or destruction 17 according to its best judgment and information, which amount 18 so fixed by the Department shall be prima facie correct. All 19 returns shall be made on forms prepared and furnished by the 20 Department, and shall contain such other information as the 21 Department may reasonably require. The return must be 22 accompanied by appropriate computer-generated magnetic media 23 supporting schedule data in the format required by the 24 Department, unless, as provided by rule, the Department 25 grants an exception upon petition of a taxpayer. All licensed 26 distributors shall report all losses of motor fuel sustained 27 on account of fire, theft, spillage, spoilage, leakage, or 28 any other provable cause when filing the return for the 29 period during which the loss occurred. The mere making of the 30 report does not assure the allowance of the loss as a 31 reduction in tax liability. Losses of motor fuel as the 32 result of evaporation or shrinkage due to temperature 33 variations may not exceed 1%one percentof the total gallons 34 in storage at the beginning of the month, plus the receipts SB539 Engrossed -8- LRB9204505SMdvA 1 of gallonage during the month, minus the gallonage remaining 2 in storage at the end of the month. Any loss reported that 3 is in excess of 1%one percentshall be subject to the tax 4 imposed by Section 2 of this Law. On and after July 1, 2001, 5 for each 6-month period January through June, net losses of 6 motor fuel (for each category of motor fuel that is required 7 to be reported on a return) as the result of evaporation or 8 shrinkage due to temperature variations may not exceed 1% of 9 the total gallons in storage at the beginning of each 10 January, plus the receipts of gallonage each January through 11 June, minus the gallonage remaining in storage at the end of 12 each June. On and after July 1, 2001, for each 6-month 13 period July through December, net losses of motor fuel (for 14 each category of motor fuel that is required to be reported 15 on a return) as the result of evaporation or shrinkage due to 16 temperature variations may not exceed 1% of the total gallons 17 in storage at the beginning of each July, plus the receipts 18 of gallonage each July through December, minus the gallonage 19 remaining in storage at the end of each December. Any net 20 loss reported that is in excess of this amount shall be 21 subject to the tax imposed by Section 2a of this Law. For 22 purposes of this Section, "net loss" means the number of 23 gallons gained through temperature variations minus the 24 number of gallons lost through temperature variations or 25 evaporation for each of the respective 6-month periods. 26 (Source: P.A. 91-173, eff. 1-1-00.) 27 (35 ILCS 505/5a) (from Ch. 120, par. 421a) 28 Sec. 5a. A person holding a valid unrevoked license to 29 act as a supplier of special fuel shall, between the 1st and 30 20th days of each calendar month, make return to the 31 Department showing an itemized statement of the number of 32 invoiced gallons of special fuel acquired, received, 33 purchased, sold, or used during the preceding calendar month; SB539 Engrossed -9- LRB9204505SMdvA 1 the amount of special fuel sold, distributed, and used by the 2 licensed supplier during the preceding calendar month; the 3 amount of special fuel lost or destroyed during the preceding 4 calendar month;andthe amount of special fuel on hand at the 5 close of business for the preceding calendar month; and such 6 other reasonable information as the Department may require. 7 A person whose license to act as a supplier of special 8 fuel has been revoked shall make a return to the Department 9 covering the period from the date of the last return to the 10 date of the revocation of the license, which return shall be 11 delivered to the Department not later than 10 days from the 12 date of the revocation or termination of the license of such 13 supplier. The return shall in all other respects be subject 14 to the same provisions and conditions as returns by suppliers 15 licensed under this Act. 16 The records, waybills and supporting documents kept by 17 railroads and other common carriers in the regular course of 18 business shall be prima facie evidence of the contents and 19 receipt of cars or tanks covered by those records, waybills 20 or supporting documents. 21 If the Department has reason to believe and does believe 22 that the amount shown on the return as purchased, acquired, 23 received, sold, used, or lost is incorrect, or that an amount 24 of special fuel of the type required by the 1st paragraph of 25 this Section to be reported to the Department by suppliers 26 has not been correctly reported as a purchase, receipt, sale, 27 use, or loss the Department shall fix an amount for such 28 purchase, receipt, sale, use, or loss according to its best 29 judgment and information, which amount so fixed by the 30 Department shall be prima facie correct. All licensed 31 suppliers shall report all losses of special fuel sustained 32 on account of fire, theft, spillage, spoilage, leakage, or 33 any other provable cause when filing the return for the 34 period during which the loss occurred. The mere making of SB539 Engrossed -10- LRB9204505SMdvA 1 the report does not assure the allowance of the loss as a 2 reduction in tax liability. Losses of special fuel as the 3 result of evaporation or shrinkage due to temperature 4 variations may not exceed 1%one percentof the total gallons 5 in storage at the beginning of the month, plus the receipts 6 of gallonage during the month, minus the gallonage remaining 7 in storage at the end of the month. 8 Any loss reported that is in excess of 1%one percent9 shall be subject to the tax imposed by Section 2 of this Law. 10 On and after July 1, 2001, for each 6-month period January 11 through June, net losses of special fuel (for each category 12 of special fuel that is required to be reported on a return) 13 as the result of evaporation or shrinkage due to temperature 14 variations may not exceed 1% of the total gallons in storage 15 at the beginning of each January, plus the receipts of 16 gallonage each January through June, minus the gallonage 17 remaining in storage at the end of each June. On and after 18 July 1, 2001, for each 6-month period July through December, 19 net losses of special fuel (for each category of special fuel 20 that is required to be reported on a return) as the result of 21 evaporation or shrinkage due to temperature variations may 22 not exceed 1% of the total gallons in storage at the 23 beginning of each July, plus the receipts of gallonage each 24 July through December, minus the gallonage remaining in 25 storage at the end of each December. Any net loss reported 26 that is in excess of this amount shall be subject to the tax 27 imposed by Section 2a of this Law. For purposes of this 28 Section, "net loss" means the number of gallons gained 29 through temperature variations minus the number of gallons 30 lost through temperature variations or evaporation for each 31 of the respective 6-month periods. 32 In case of a sale of special fuel to someone other than a 33 licensed distributor or licensed supplier for a use other 34 than in motor vehicles, the supplier shall show in his return SB539 Engrossed -11- LRB9204505SMdvA 1 the amount of invoiced gallons sold and the name and address 2 of the purchaser in addition to any other information the 3 Department may require. 4 All special fuel sold or used for non-highway purposes 5 must have a dye added in accordance with Section 4d of this 6 Law. 7 All returns shall be made on forms prepared and furnished 8 by the Department and shall contain such other information as 9 the Department may reasonably require. The return must be 10 accompanied by appropriate computer-generated magnetic media 11 supporting schedule data in the format required by the 12 Department, unless, as provided by rule, the Department 13 grants an exception upon petition of a taxpayer. 14 In case of a tax-free sale, as provided in Section 6a, of 15 special fuel which the supplier is required by this Section 16 to include in his return to the Department, the supplier in 17 his return shall show: (1) If the sale of special fuel is 18 made to the Federal Government or its instrumentalities; (2) 19 if the sale of special fuel is made to a municipal 20 corporation owning and operating a local transportation 21 system for public service in this State, the name and address 22 of such purchaser and the amount sold, as evidenced by 23 official forms of exemption certificates properly executed 24 and furnished by such purchaser; (3) if the sale of special 25 fuel is made to a privately owned public utility owning and 26 operating 2-axle vehicles designed and used for transporting 27 more than 7 passengers, which vehicles are used as common 28 carriers in general transportation of passengers, are not 29 devoted to any specialized purpose and are operated entirely 30 within the territorial limits of a single municipality or of 31 any group of contiguous municipalities or in a close radius 32 thereof, and the operations of which are subject to the 33 regulations of the Illinois Commerce Commission, then the 34 name and address of such purchaser and the amount sold, as SB539 Engrossed -12- LRB9204505SMdvA 1 evidenced by official forms of exemption certificates 2 properly executed and furnished by such purchaser; (4) if the 3 product sold is special fuel and if the sale is made to a 4 licensed supplier or to a licensed distributor under 5 conditions which qualify the sale for tax exemption under 6 Section 6a of this Act, the amount sold and the name, address 7 and license number of such purchaser; (5) if a sale of 8 special fuel is made to a person where delivery is made 9 outside of this State, the name and address of such purchaser 10 and the point of delivery together with the date and amount 11 of invoiced gallons delivered; and (6) if a sale of special 12 fuel is made to someone other than a licensed distributor or 13 a licensed supplier, for a use other than in motor vehicles, 14 by making a specific notation thereof on the invoice or sales 15 slip covering that sale and obtaining such supporting 16 documentation as may be required by the Department. 17 All special fuel sold or used for non-highway purposes 18 must have a dye added in accordance with Section 4d of this 19 Law. 20 (Source: P.A. 91-173, eff. 1-1-00.) 21 (35 ILCS 505/6a) (from Ch. 120, par. 422a) 22 Sec. 6a. Collection of tax; suppliers. A supplier, other 23 than a licensed distributor, who sells or distributes any 24 special fuel, which he is required by Section 5a to report to 25 the Department when filing a return, shall (except as 26 hereinafter provided) collect at the time of such sale and 27 distribution, the amount of tax imposed under this Act on all 28 such special fuel sold and distributed, and at the time of 29 making a return, the supplier shall pay to the Department the 30 amount so collected less a discount of 2% which is allowed 31 to reimburse the supplier for the expenses incurred in 32 keeping records, preparing and filing returns, collecting and 33 remitting the tax and supplying data to the Department on SB539 Engrossed -13- LRB9204505SMdvA 1 request, and shall also pay to the Department an amount 2 equal to the amount that would be collectible as a tax in the 3 event of a sale thereof on all such special fuel used by said 4 supplier during the period covered by the return. However, 5 no payment shall be made based upon dyed diesel fuel used by 6 said supplier for non-highway purposes. The 2% discount shall 7 only be applicable to the amount of tax payment which 8 accompanies a return which is filed timely in accordance with 9 Section 5(a) of this Act. In each subsequent sale of special 10 fuel on which the amount of tax imposed under this Act has 11 been collected as provided in this Section, the amount so 12 collected shall be added to the selling price, so that the 13 amount of tax is paid ultimately by the user of the special 14 fuel. However, no collection or payment shall be made in the 15 case of the sale or use of any special fuel to the extent to 16 which such sale or use of motor fuel may not, under the 17 Constitution and statutes of the United States, be made the 18 subject of taxation by this State. 19 A person whose license to act as supplier of special fuel 20 has been revoked shall, at the time of making a return, also 21 pay to the Department an amount equal to the amount that 22 would be collectible as a tax in the event of a sale thereof 23 on all special fuel, which he is required by the 1st 24 paragraph of Section 5a to report to the Department in making 25 a return. 26 A supplier may make tax-free sales of special fuel, with 27 respect to which he is otherwise required to collect the tax, 28 when the motor fuel is delivered from a dispensing facility 29 that has withdrawal facilities capable of dispensing special 30 fuel into the fuel supply tanks of motor vehicles only as 31 specified in the following items 1, 2, and 3. A supplier may 32 make tax-free sales of special fuel, with respect to which he 33 is otherwise required to collect the tax, when the special 34 fuel is delivered from other facilities only as specified in SB539 Engrossed -14- LRB9204505SMdvA 1 the following items 1 through 7. 2 1. When the sale is made to the federal government 3 or its instrumentalities. 4 2. When the sale is made to a municipal corporation 5 owning and operating a local transportation system for 6 public service in this State when an official certificate 7 of exemption is obtained in lieu of the tax. 8 3. When the sale is made to a privately owned 9 public utility owning and operating 2 axle vehicles 10 designed and used for transporting more than 7 11 passengers, which vehicles are used as common carriers in 12 general transportation of passengers, are not devoted to 13 any specialized purpose and are operated entirely within 14 the territorial limits of a single municipality or of any 15 group of contiguous municipalities, or in a close radius 16 thereof, and the operations of which are subject to the 17 regulations of the Illinois Commerce Commission, when an 18 official certificate of exemption is obtained in lieu of 19 the tax. 20 4. When a sale of special fuel is made to a person 21 holding a valid unrevoked license as a supplier or a 22 distributor by making a specific notation thereof on 23 invoice or sales slip covering each such sale. 24 5. When a sale of special fuel is made to someone 25 other than a licensed distributor or,licensed supplier,26or licensed bulk userfor a use other than in motor 27 vehicles, by making a specific notation thereof on the 28 invoice or sales slip covering such sale and obtaining 29 such supporting documentation as may be required by the 30 Department. The supplier shall obtain and keep the 31 supporting documentation in such form as the Department 32 may require by rule. 33 6. (Blank). 34 7. When a sale of special fuel is made to a person SB539 Engrossed -15- LRB9204505SMdvA 1 where delivery is made outside of this State. 2 All special fuel sold or used for non-highway purposes 3 must have a dye added in accordance with Section 4d of this 4 Law. 5 All suits or other proceedings brought for the purpose of 6 recovering any taxes, interest or penalties due the State of 7 Illinois under this Act may be maintained in the name of the 8 Department. 9 (Source: P.A. 91-173, eff. 1-1-00.) 10 (35 ILCS 505/8) (from Ch. 120, par. 424) 11 Sec. 8. Except as provided in SectionSections8a, 12 subdivision (h)(1) of Section 12a, Sectionand13a.6, and 13 items 13, 14, 15, and 16 of Section 15, all money received by 14 the Department under this Act, including payments made to the 15 Department by member jurisdictions participating in the 16 International Fuel Tax Agreement, shall be deposited in a 17 special fund in the State treasury, to be known as the "Motor 18 Fuel Tax Fund", and shall be used as follows: 19 (a) 2 1/2 cents per gallon of the tax collected on 20 special fuel under paragraph (b) of Section 2 and Section 13a 21 of this Act shall be transferred to the State Construction 22 Account Fund in the State Treasury; 23 (b) $420,000 shall be transferred each month to the 24 State Boating Act Fund to be used by the Department of 25 Natural Resources for the purposes specified in Article X of 26 the Boat Registration and Safety Act; 27 (c) $2,250,000 shall be transferred each month to the 28 Grade Crossing Protection Fund to be used as follows: not 29 less than $6,000,000 each fiscal year shall be used for the 30 construction or reconstruction of rail highway grade 31 separation structures; beginning with fiscal year 1997 and 32 ending in fiscal year 2000, $1,500,000, beginning with fiscal 33 year 2001 and ending in fiscal year 2003, $2,250,000, and SB539 Engrossed -16- LRB9204505SMdvA 1 $750,000 in fiscal year 2004 and each fiscal year thereafter 2 shall be transferred to the Transportation Regulatory Fund 3 and shall be accounted for as part of the rail carrier 4 portion of such funds and shall be used to pay the cost of 5 administration of the Illinois Commerce Commission's railroad 6 safety program in connection with its duties under subsection 7 (3) of Section 18c-7401 of the Illinois Vehicle Code, with 8 the remainder to be used by the Department of Transportation 9 upon order of the Illinois Commerce Commission, to pay that 10 part of the cost apportioned by such Commission to the State 11 to cover the interest of the public in the use of highways, 12 roads, streets, or pedestrian walkways in the county highway 13 system, township and district road system, or municipal 14 street system as defined in the Illinois Highway Code, as the 15 same may from time to time be amended, for separation of 16 grades, for installation, construction or reconstruction of 17 crossing protection or reconstruction, alteration, relocation 18 including construction or improvement of any existing highway 19 necessary for access to property or improvement of any grade 20 crossing including the necessary highway approaches thereto 21 of any railroad across the highway or public road, or for the 22 installation, construction, reconstruction, or maintenance of 23 a pedestrian walkway over or under a railroad right-of-way, 24 as provided for in and in accordance with Section 18c-7401 of 25 the Illinois Vehicle Code. The Commission shall not order 26 more than $2,000,000 per year in Grade Crossing Protection 27 Fund moneys for pedestrian walkways. In entering orders for 28 projects for which payments from the Grade Crossing 29 Protection Fund will be made, the Commission shall account 30 for expenditures authorized by the orders on a cash rather 31 than an accrual basis. For purposes of this requirement an 32 "accrual basis" assumes that the total cost of the project is 33 expended in the fiscal year in which the order is entered, 34 while a "cash basis" allocates the cost of the project among SB539 Engrossed -17- LRB9204505SMdvA 1 fiscal years as expenditures are actually made. To meet the 2 requirements of this subsection, the Illinois Commerce 3 Commission shall develop annual and 5-year project plans of 4 rail crossing capital improvements that will be paid for with 5 moneys from the Grade Crossing Protection Fund. The annual 6 project plan shall identify projects for the succeeding 7 fiscal year and the 5-year project plan shall identify 8 projects for the 5 directly succeeding fiscal years. The 9 Commission shall submit the annual and 5-year project plans 10 for this Fund to the Governor, the President of the Senate, 11 the Senate Minority Leader, the Speaker of the House of 12 Representatives, and the Minority Leader of the House of 13 Representatives on the first Wednesday in April of each year; 14 (d) of the amount remaining after allocations provided 15 for in subsections (a), (b) and (c), a sufficient amount 16 shall be reserved to pay all of the following: 17 (1) the costs of the Department of Revenue in 18 administering this Act; 19 (2) the costs of the Department of Transportation 20 in performing its duties imposed by the Illinois Highway 21 Code for supervising the use of motor fuel tax funds 22 apportioned to municipalities, counties and road 23 districts; 24 (3) refunds provided for in Section 13 of this Act 25 and under the terms of the International Fuel Tax 26 Agreement referenced in Section 14a; 27 (4) from October 1, 1985 until June 30, 1994, the 28 administration of the Vehicle Emissions Inspection Law, 29 which amount shall be certified monthly by the 30 Environmental Protection Agency to the State Comptroller 31 and shall promptly be transferred by the State 32 Comptroller and Treasurer from the Motor Fuel Tax Fund to 33 the Vehicle Inspection Fund, and for the period July 1, 34 1994 through June 30, 2000,June 30, 2006,one-twelfth of SB539 Engrossed -18- LRB9204505SMdvA 1 $25,000,000 each month, and for the period July 1, 2000 2 through June 30, 2006, one-twelfth of $30,000,000 each 3 month, for the administration of the Vehicle Emissions 4 Inspection Law of 1995, to be transferred by the State 5 Comptroller and Treasurer from the Motor Fuel Tax Fund 6 into the Vehicle Inspection Fund; 7 (5) amounts ordered paid by the Court of Claims; 8 and 9 (6) payment of motor fuel use taxes due to member 10 jurisdictions under the terms of the International Fuel 11 Tax Agreement. The Department shall certify these 12 amounts to the Comptroller by the 15th day of each month; 13 the Comptroller shall cause orders to be drawn for such 14 amounts, and the Treasurer shall administer those amounts 15 on or before the last day of each month; 16 (e) after allocations for the purposes set forth in 17 subsections (a), (b), (c) and (d), the remaining amount shall 18 be apportioned as follows: 19 (1) Until January 1, 2000, 58.4%, and beginning 20 January 1, 2000, 45.6% shall be deposited as follows: 21 (A) 37% into the State Construction Account 22 Fund, and 23 (B) 63% into the Road Fund, $1,250,000 of 24 which shall be reserved each month for the 25 Department of Transportation to be used in 26 accordance with the provisions of Sections 6-901 27 through 6-906 of the Illinois Highway Code; 28 (2) Until January 1, 2000, 41.6%, and beginning 29 January 1, 2000, 54.4% shall be transferred to the 30 Department of Transportation to be distributed as 31 follows: 32 (A) 49.10% to the municipalities of the State, 33 (B) 16.74% to the counties of the State having 34 1,000,000 or more inhabitants, SB539 Engrossed -19- LRB9204505SMdvA 1 (C) 18.27% to the counties of the State having 2 less than 1,000,000 inhabitants, 3 (D) 15.89% to the road districts of the State. 4 As soon as may be after the first day of each month the 5 Department of Transportation shall allot to each municipality 6 its share of the amount apportioned to the several 7 municipalities which shall be in proportion to the population 8 of such municipalities as determined by the last preceding 9 municipal census if conducted by the Federal Government or 10 Federal census. If territory is annexed to any municipality 11 subsequent to the time of the last preceding census the 12 corporate authorities of such municipality may cause a census 13 to be taken of such annexed territory and the population so 14 ascertained for such territory shall be added to the 15 population of the municipality as determined by the last 16 preceding census for the purpose of determining the allotment 17 for that municipality. If the population of any municipality 18 was not determined by the last Federal census preceding any 19 apportionment, the apportionment to such municipality shall 20 be in accordance with any census taken by such municipality. 21 Any municipal census used in accordance with this Section 22 shall be certified to the Department of Transportation by the 23 clerk of such municipality, and the accuracy thereof shall be 24 subject to approval of the Department which may make such 25 corrections as it ascertains to be necessary. 26 As soon as may be after the first day of each month the 27 Department of Transportation shall allot to each county its 28 share of the amount apportioned to the several counties of 29 the State as herein provided. Each allotment to the several 30 counties having less than 1,000,000 inhabitants shall be in 31 proportion to the amount of motor vehicle license fees 32 received from the residents of such counties, respectively, 33 during the preceding calendar year. The Secretary of State 34 shall, on or before April 15 of each year, transmit to the SB539 Engrossed -20- LRB9204505SMdvA 1 Department of Transportation a full and complete report 2 showing the amount of motor vehicle license fees received 3 from the residents of each county, respectively, during the 4 preceding calendar year. The Department of Transportation 5 shall, each month, use for allotment purposes the last such 6 report received from the Secretary of State. 7 As soon as may be after the first day of each month, the 8 Department of Transportation shall allot to the several 9 counties their share of the amount apportioned for the use of 10 road districts. The allotment shall be apportioned among the 11 several counties in the State in the proportion which the 12 total mileage of township or district roads in the respective 13 counties bears to the total mileage of all township and 14 district roads in the State. Funds allotted to the respective 15 counties for the use of road districts therein shall be 16 allocated to the several road districts in the county in the 17 proportion which the total mileage of such township or 18 district roads in the respective road districts bears to the 19 total mileage of all such township or district roads in the 20 county. After July 1 of any year, no allocation shall be 21 made for any road district unless it levied a tax for road 22 and bridge purposes in an amount which will require the 23 extension of such tax against the taxable property in any 24 such road district at a rate of not less than either .08% of 25 the value thereof, based upon the assessment for the year 26 immediately prior to the year in which such tax was levied 27 and as equalized by the Department of Revenue or, in DuPage 28 County, an amount equal to or greater than $12,000 per mile 29 of road under the jurisdiction of the road district, 30 whichever is less. If any road district has levied a special 31 tax for road purposes pursuant to Sections 6-601, 6-602 and 32 6-603 of the Illinois Highway Code, and such tax was levied 33 in an amount which would require extension at a rate of not 34 less than .08% of the value of the taxable property thereof, SB539 Engrossed -21- LRB9204505SMdvA 1 as equalized or assessed by the Department of Revenue, or, in 2 DuPage County, an amount equal to or greater than $12,000 per 3 mile of road under the jurisdiction of the road district, 4 whichever is less, such levy shall, however, be deemed a 5 proper compliance with this Section and shall qualify such 6 road district for an allotment under this Section. If a 7 township has transferred to the road and bridge fund money 8 which, when added to the amount of any tax levy of the road 9 district would be the equivalent of a tax levy requiring 10 extension at a rate of at least .08%, or, in DuPage County, 11 an amount equal to or greater than $12,000 per mile of road 12 under the jurisdiction of the road district, whichever is 13 less, such transfer, together with any such tax levy, shall 14 be deemed a proper compliance with this Section and shall 15 qualify the road district for an allotment under this 16 Section. 17 In counties in which a property tax extension limitation 18 is imposed under the Property Tax Extension Limitation Law, 19 road districts may retain their entitlement to a motor fuel 20 tax allotment if, at the time the property tax extension 21 limitation was imposed, the road district was levying a road 22 and bridge tax at a rate sufficient to entitle it to a motor 23 fuel tax allotment and continues to levy the maximum 24 allowable amount after the imposition of the property tax 25 extension limitation. Any road district may in all 26 circumstances retain its entitlement to a motor fuel tax 27 allotment if it levied a road and bridge tax in an amount 28 that will require the extension of the tax against the 29 taxable property in the road district at a rate of not less 30 than 0.08% of the assessed value of the property, based upon 31 the assessment for the year immediately preceding the year in 32 which the tax was levied and as equalized by the Department 33 of Revenue or, in DuPage County, an amount equal to or 34 greater than $12,000 per mile of road under the jurisdiction SB539 Engrossed -22- LRB9204505SMdvA 1 of the road district, whichever is less. 2 As used in this Section the term "road district" means 3 any road district, including a county unit road district, 4 provided for by the Illinois Highway Code; and the term 5 "township or district road" means any road in the township 6 and district road system as defined in the Illinois Highway 7 Code. For the purposes of this Section, "road district" also 8 includes park districts, forest preserve districts and 9 conservation districts organized under Illinois law and 10 "township or district road" also includes such roads as are 11 maintained by park districts, forest preserve districts and 12 conservation districts. The Department of Transportation 13 shall determine the mileage of all township and district 14 roads for the purposes of making allotments and allocations 15 of motor fuel tax funds for use in road districts. 16 Payment of motor fuel tax moneys to municipalities and 17 counties shall be made as soon as possible after the 18 allotment is made. The treasurer of the municipality or 19 county may invest these funds until their use is required and 20 the interest earned by these investments shall be limited to 21 the same uses as the principal funds. 22 (Source: P.A. 90-110, eff. 7-14-97; 90-655, eff. 7-30-98; 23 90-659, eff. 1-1-99; 90-691, eff. 1-1-99; 91-37, eff. 7-1-99; 24 91-59, eff. 6-30-99; 91-173, eff. 1-1-00; 91-357, eff. 25 7-29-99; 91-704, eff. 7-1-00; 91-725, eff. 6-2-00; 91-794, 26 eff. 6-9-00; revised 6-28-00.) 27 (35 ILCS 505/13) (from Ch. 120, par. 429) 28 Sec. 13. Refund of tax paid. Any person other than a 29 distributor or supplier, who loses motor fuel through any 30 cause or uses motor fuel (upon which he has paid the amount 31 required to be collected under Section 2 of this Act) for any 32 purpose other than operating a motor vehicle upon the public 33 highways or waters, shall be reimbursed and repaid the amount SB539 Engrossed -23- LRB9204505SMdvA 1 so paid. 2 Any person who purchases motor fuel in Illinois and uses 3 that motor fuel in another state and that other state imposes 4 a tax on the use of such motor fuel shall be reimbursed and 5 repaid the amount of Illinois tax paid under Section 2 of 6 this Act on the motor fuel used in such other state. 7 Reimbursement and repayment shall be made by the Department 8 upon receipt of adequate proof of taxes paid to another state 9 and the amount of motor fuel used in that state. 10 Claims for such reimbursement must be made to the 11 Department of Revenue, duly verified by the claimant (or by 12 the claimant's legal representative if the claimant has died 13 or become a person under legal disability), upon forms 14 prescribed by the Department. The claim must state such 15 facts relating to the purchase, importation, manufacture or 16 production of the motor fuel by the claimant as the 17 Department may deem necessary, and the time when, and the 18 circumstances of its loss or the specific purpose for which 19 it was used (as the case may be), together with such other 20 information as the Department may reasonably require. No 21 claim based upon idle time shall be allowed. 22 Claims for full reimbursement for taxes paid on or before 23 December 31, 1999 must be filed not later than one year after 24 the date on which the tax was paid by the claimant. If, 25 however, a claim for such reimbursement otherwise meeting the 26 requirements of this Section is filed more than one year but 27 less than 2 years after that date, the claimant shall be 28 reimbursed at the rate of 80% of the amount to which he would 29 have been entitled if his claim had been timely filed. 30 Claims for full reimbursement for taxes paid on or after 31 January 1, 2000 must be filed not later than 2 years after 32 the date on which the tax was paid by the claimant. 33 The Department may make such investigation of the 34 correctness of the facts stated in such claims as it deems SB539 Engrossed -24- LRB9204505SMdvA 1 necessary. When the Department has approved any such claim, 2 it shall pay to the claimant (or to the claimant's legal 3 representative, as such if the claimant has died or become a 4 person under legal disability) the reimbursement provided in 5 this Section, out of any moneys appropriated to it for that 6 purpose. 7 Any distributor or supplier who has paid the tax imposed 8 by Section 2 of this Act upon motor fuel lost or used by such 9 distributor or supplier for any purpose other than operating 10 a motor vehicle upon the public highways or waters may file a 11 claim for credit or refund to recover the amount so paid. 12 Such claims shall be filed on forms prescribed by the 13 Department. Such claims shall be made to the Department, 14 duly verified by the claimant (or by the claimant's legal 15 representative if the claimant has died or become a person 16 under legal disability), upon forms prescribed by the 17 Department. The claim shall state such facts relating to the 18 purchase, importation, manufacture or production of the motor 19 fuel by the claimant as the Department may deem necessary and 20 the time when the loss or nontaxable use occurred, and the 21 circumstances of its loss or the specific purpose for which 22 it was used (as the case may be), together with such other 23 information as the Department may reasonably require. Claims 24 must be filed not later than one year after the date on which 25 the tax was paid by the claimant. 26 The Department may make such investigation of the 27 correctness of the facts stated in such claims as it deems 28 necessary. When the Department approves a claim, the 29 Department shall issue a refund or credit memorandum as 30 requested by the taxpayer, to the distributor or supplier who 31 made the payment for which the refund or credit is being 32 given or, if the distributor or supplier has died or become 33 incompetent, to such distributor's or supplier's legal 34 representative, as such. The amount of such credit SB539 Engrossed -25- LRB9204505SMdvA 1 memorandum shall be credited against any tax due or to become 2 due under this Act from the distributor or supplier who made 3 the payment for which credit has been given. 4 Any credit or refund that is allowed under this Section 5 shall bear interest at the rate and in the manner specified 6 in the Uniform Penalty and Interest Act. 7 In case the distributor or supplier requests and the 8 Department determines that the claimant is entitled to a 9 refund, such refund shall be made only from such 10 appropriation as may be available for that purpose. If it 11 appears unlikely that the amount appropriated would permit 12 everyone having a claim allowed during the period covered by 13 such appropriation to elect to receive a cash refund, the 14 Department, by rule or regulation, shall provide for the 15 payment of refunds in hardship cases and shall define what 16 types of cases qualify as hardship cases. 17 In any case in which there has been an erroneous refund 18 of tax payable under this Section, a notice of tax liability 19 may be issued at any time within 3 years from the making of 20 that refund, or within 5 years from the making of that refund 21 if it appears that any part of the refund was induced by 22 fraud or the misrepresentation of material fact. The amount 23 of any proposed assessment set forth by the Department shall 24 be limited to the amount of the erroneous refund. 25 If no tax is due and no proceeding is pending to 26 determine whether such distributor or supplier is indebted to 27 the Department for tax, the credit memorandum so issued may 28 be assigned and set over by the lawful holder thereof, 29 subject to reasonable rules of the Department, to any other 30 licensed distributor or supplier who is subject to this Act, 31 and the amount thereof applied by the Department against any 32 tax due or to become due under this Act from such assignee. 33 If the payment for which the distributor's or supplier's 34 claim is filed is held in the protest fund of the State SB539 Engrossed -26- LRB9204505SMdvA 1 Treasury during the pendency of the claim for credit 2 proceedings pursuant to the order of the court in accordance 3 with Section 2a of the State Officers and Employees Money 4 Disposition Act and if it is determined by the Department or 5 by the final order of a reviewing court under the 6 Administrative Review Law that the claimant is entitled to 7 all or a part of the credit claimed, the claimant, instead of 8 receiving a credit memorandum from the Department, shall 9 receive a cash refund from the protest fund as provided for 10 in Section 2a of the State Officers and Employees Money 11 Disposition Act. 12 If any person ceases to be licensed as a distributor or 13 supplier while still holding an unused credit memorandum 14 issued under this Act, such person may, at his election 15 (instead of assigning the credit memorandum to a licensed 16 distributor or licensed supplier under this Act), surrender 17 such unused credit memorandum to the Department and receive a 18 refund of the amount to which such person is entitled. 19 For claims based upon taxes paid on or before December 20 31, 2000, anoclaim based upon the use of undyed diesel fuel 21 shall not be allowed except (i) if allowed under the 22 following paragraph or (ii) for undyed diesel fuel used by a 23 commercial vehicle, as that term is defined in Section 24 1-111.8 of the Illinois Vehicle Code, for any purpose other 25 than operating the commercial vehicle upon the public 26 highways and unlicensed commercial vehicles operating on 27 private property. Claims shall be limited to commercial 28 vehicles that are operated for both highway purposes and any 29 purposes other than operating such vehicles upon the public 30 highways. 31 For claims based upon taxes paid on or after January 1, 32 2000, a claim based upon the use of undyed diesel fuel shall 33 not be allowed except (i) if allowed under the preceding 34 paragraph or (ii) for claims for the following: SB539 Engrossed -27- LRB9204505SMdvA 1 (1) Undyed diesel fuel used (i) in a manufacturing 2 process, as defined in Section 2-45 of the Retailers' 3 Occupation Tax Act, wherein the undyed diesel fuel 4 becomes a component part of a product or by-product, 5 other than fuel or motor fuel, when the use of dyed 6 diesel fuel in that manufacturing process results in a 7 product that is unsuitable for its intended use or (ii) 8 for testing machinery and equipment in a manufacturing 9 process, as defined in Section 2-45 of the Retailers' 10 Occupation Tax Act, wherein the testing takes place on 11 private property. 12 (2) Undyed diesel fuel used by a manufacturer on 13 private property in the research and development, as 14 defined in Section 1.29, of machinery or equipment 15 intended for manufacture. 16 (3) Undyed diesel fuel used by a single unit 17 self-propelled agricultural fertilizer implement, 18 designed for on and off road use, equipped with flotation 19 tires and specially adapted for the application of plant 20 food materials or agricultural chemicals. 21 (4) Undyed diesel fuel used by a commercial motor 22 vehicle for any purpose other than operating the 23 commercial motor vehicle upon the public highways. 24 Claims shall be limited to commercial motor vehicles that 25 are operated for both highway purposes and any purposes 26 other than operating such vehicles upon the public 27 highways. 28 (5) Undyed diesel fuel used by a unit of local 29 government in its operation of an airport if the undyed 30 diesel fuel is used directly in airport operations on 31 airport property. 32 (6) Undyed diesel fuel used by refrigeration units 33 that are permanently mounted to a semitrailer, as defined 34 in Section 1.28 of this Law, wherein the refrigeration SB539 Engrossed -28- LRB9204505SMdvA 1 units have a fuel supply system dedicated solely for the 2 operation of the refrigeration units. 3 (7) Undyed diesel fuel used by power take-off 4 equipment as defined in Section 1.27 of this Law. 5 Any person who has paid the tax imposed by Section 2 of 6 this Law upon undyed diesel fuel that is unintentionally 7 mixed with dyed diesel fuel and who owns or controls the 8 mixture of undyed diesel fuel and dyed diesel fuel may file a 9 claim for refund to recover the amount paid. The amount of 10 undyed diesel fuel unintentionally mixed must equal 500 11 gallons or more. Any claim for refund of unintentionally 12 mixed undyed diesel fuel and dyed diesel fuel shall be 13 supported by documentation showing the date and location of 14 the unintentional mixing, the number of gallons involved, the 15 disposition of the mixed diesel fuel, and any other 16 information that the Department may reasonably require. Any 17 unintentional mixture of undyed diesel fuel and dyed diesel 18 fuel shall be sold or used only for non-highway purposes. 19 The Department shall promulgate regulations establishing 20 specific limits on the amount of undyed diesel fuel that may 21 be claimed for refund. 22 For purposes of claims for refund, "loss" means the 23 reduction of motor fuel resulting from fire, theft, spillage, 24 spoilage, leakage, or any other provable cause, but does not 25 include a reduction resulting from evaporation or shrinkage 26 due to temperature variations. 27 (Source: P.A. 90-491, eff. 1-1-98; 91-173, eff. 1-1-00.) 28 (35 ILCS 505/13a.6) (from Ch. 120, par. 429a6) 29 Sec. 13a.6. In addition to any other penalties imposed 30 by this Act: 31 (a) If a commercial motor vehicle is found operating in 32 Illinois (i) without displaying decals required by Section 33 13a.4 of this Act, or in lieu thereof only for the period SB539 Engrossed -29- LRB9204505SMdvA 1 specified on the temporary permit, a valid 30-day 2 International Fuel Tax Agreement temporary permit, (ii) 3 without carrying a motor fuel use tax license as required by 4 Section 13a.4 of this Act, (iii) without carrying a single 5 trip permit, when applicable, as provided in Section 13a.5 of 6 this Act, or (iv) with a revoked motor fuel use tax license, 7 the operator is guilty of a petty offense and must pay a 8 minimum of $75. For each subsequent occurrence, the operator 9 must pay a minimum of $150. 10 When a commercial motor vehicle is found operating in 11 Illinois with a revoked motor fuel use tax license, the 12 vehicle shall be placed out of service and not allowed to 13 operate in Illinois until the motor fuel use tax license is 14 reinstated. 15 (b) If a commercial motor vehicle is found to be 16 operating in Illinois without a valid motor fuel use tax 17 license and without properly displaying decals required by 18 Section 13a.4 or without a valid single trip permit when 19 required by Section 13a.5 of this Act or a valid 30-day 20 International Fuel Tax Agreement temporary permit, the person 21 required to obtain a license or permit under Section 13a.4 or 22 13a.5 of this Law must pay a minimum of $1,000 as a penalty. 23 For each subsequent occurrence, the person must pay a minimum 24 of $2,000 as a penalty. 25 All penalties received under this Section shall be 26 deposited into the Tax Compliance and Administration Fund. 27 Improper use of the motor fuel use tax license, single 28 trip permit, or decals provided for in this Section may be 29 cause for revocation of the license. 30 For purposes of this Section, "motor fuel use tax 31 license" means (i) a motor fuel use tax license issued by the 32 Department or by any member jurisdiction under the 33 International Fuel Tax Agreement, or (ii) a valid 30-day 34 International Fuel Tax Agreement temporary permit. SB539 Engrossed -30- LRB9204505SMdvA 1 (Source: P.A. 91-173, eff. 1-1-00.) 2 (35 ILCS 505/15) (from Ch. 120, par. 431) 3 Sec. 15. 1. Any person who knowingly acts as a 4 distributor of motor fuel or supplier of special fuel, or 5 receiver of fuel without having a license so to do, or who 6 knowingly fails or refuses to file a return with the 7 Department as provided in Section 2b, Section 5, or Section 8 5a of this Act, or who knowingly fails or refuses to make 9 payment to the Department as provided either in Section 2b, 10 Section 6, Section 6a, or Section 7 of this Act, shall be 11 guilty of a Class 3 felony. Each day any person knowingly 12 acts as a distributor of motor fuel, supplier of special 13 fuel, or receiver of fuel without having a license so to do 14 or after such a license has been revoked, constitutes a 15 separate offense. 16 2. Any person who acts as a motor carrier without having 17 a valid motor fuel use tax license, issued by the Department 18 or by a member jurisdiction under the provisions of the 19 International Fuel Tax Agreement, or a valid single trip 20 permit is guilty of a Class A misdemeanor for a first offense 21 and is guilty of a Class 4 felony for each subsequent 22 offense. Any person (i) who fails or refuses to make payment 23 to the Department as provided in Section 13a.1 of this Act or 24 in the International Fuel Tax Agreement referenced in Section 25 14a, or (ii) who fails or refuses to make the quarterly 26 return as provided in Section 13a.3 is guilty of a Class 4 27 felony; and for each subsequent offense, such person is 28 guilty of a Class 3 felony. 29 3. In case such person acting as a distributor, 30 receiver, supplier, or motor carrier is a corporation, then 31 the officer or officers, agent or agents, employee or 32 employees, of such corporation responsible for any act of 33 such corporation, or failure of such corporation to act, SB539 Engrossed -31- LRB9204505SMdvA 1 which acts or failure to act constitutes a violation of any 2 of the provisions of this Act as enumerated in paragraphs 1 3 and 2 of this Section, shall be punished by such fine or 4 imprisonment, or by both such fine and imprisonment as 5 provided in those paragraphs. 6 3.5. Any person who knowingly enters false information 7 on any supporting documentation required to be kept by 8 Section 6 or 6a of this Act is guilty of a Class 3 felony. 9 3.7. Any person who knowingly attempts in any manner to 10 evade or defeat any tax imposed by this Act or the payment of 11 any tax imposed by this Act is guilty of a Class 2 felony. 12 4. Any person who refuses, upon demand, to submit for 13 inspection, books and records, or who fails or refuses to 14 keep books and records in violation of Section 12 of this 15 Act, or any distributor, receiver, or supplier who violates 16 any reasonable rule or regulation adopted by the Department 17 for the enforcement of this Act is guilty of a Class A 18 misdemeanor. Any person who acts as a blender in violation 19 of Section 3 of this Act or who having transported reportable 20 motor fuel within Section 7b of this Act fails to make the 21 return required by that Section, is guilty of a Class 4 22 felony. 23 5. Any person licensed under Section 13a.4, 13a.5, or 24 the International Fuel Tax Agreement who: (a) fails or 25 refuses to keep records and books, as provided in Section 26 13a.2 or as required by the terms of the International Fuel 27 Tax Agreement, (b) refuses upon demand by the Department to 28 submit for inspection and examination the records required by 29 Section 13a.2 of this Act or by the terms of the 30 InternationalMotorFuel Tax Agreement, or (c) violates any 31 reasonable rule or regulation adopted by the Department for 32 the enforcement of this Act, is guilty of a Class A 33 misdemeanor. 34 6. Any person who makes any false return or report to SB539 Engrossed -32- LRB9204505SMdvA 1 the Department as to any material fact required by Sections 2 2b, 5, 5a, 7, 13, or 13a.3 of this Act or by the 3 International Fuel Tax Agreement is guilty of a Class 2 4 felony. 5 7. A prosecution for any violation of this Section may 6 be commenced anytime within 5 years of the commission of that 7 violation. A prosecution for tax evasion as set forth in 8 paragraph 3.7 of this Section may be prosecuted any time 9 within 5 years of the commission of the last act in 10 furtherance of evasion. The running of the period of 11 limitations under this Section shall be suspended while any 12 proceeding or appeal from any proceeding relating to the 13 quashing or enforcement of any grand jury or administrative 14 subpoena issued in connection with an investigation of the 15 violation of any provision of this Act is pending. 16 8. Any person who provides false documentation required 17 by any Section of this Act is guilty of a Class 4 felony. 18 9. Any person filing a fraudulent application or order 19 form under any provision of this Act is guilty of a Class A 20 misdemeanor. For each subsequent offense, the person is 21 guilty of a Class 4 felony. 22 10. Any person who acts as a motor carrier and who fails 23 to carry a manifest as provided in Section 5.5 is guilty of a 24 Class A misdemeanor. For each subsequent offense, the person 25 is guilty of a Class 4 felony. 26 11. Any person who knowingly sells or attempts to sell 27 dyed diesel fuel for highway use is guilty of a Class 4 28 felony. For each subsequent offense, the person is guilty of 29 a Class 2 felony. 30 12. Any person who knowingly possesses dyed diesel fuel 31 for highway use is guilty of a Class A misdemeanor. For each 32 subsequent offense, the person is guilty of a Class 4 felony. 33 13. Any person who sells or transports dyed diesel fuel 34 without the notice required by Section 4e shall pay the SB539 Engrossed -33- LRB9204505SMdvA 1 following penalty: 2 First occurrence....................................$ 500 3 Second and each occurrence thereafter..............$1,000 4 14. Any person who owns, operates, or controls any 5 container, storage tank, or facility used to store or 6 distribute dyed diesel fuel without the notice required by 7 Section 4f shall pay the following penalty: 8 First occurrence....................................$ 500 9 Second and each occurrence thereafter..............$1,000 10 15. If alicensedmotor vehicle required to be 11 registered for highway purposes is found to have dyed diesel 12 fuel within the ordinary fuel tanks attached to the motor 13 vehicle, the operator shall pay the following penalty: 14 First occurrence...................................$2,500 15 Second and each occurrence thereafter..............$5,000 16 16. Any licensed motor fuel distributor or licensed 17 supplier who sells or attempts to sell dyed diesel fuel for 18 highway use shall pay the following penalty: 19 First occurrence..................................$ 5,000 20 Second and each occurrence thereafter.............$10,000 21 17. Any person who knowingly sells or distributes 22transportsdyed diesel fuel without the notice required by 23 Section 4e is guilty of a petty offense. For each subsequent 24 offense, the person is 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 27 distribute dyed diesel fuel without the notice required by 28 Section 4f is guilty of a petty offense. For each subsequent 29 offense the person is guilty of a Class A misdemeanor. 30 For purposes of this Section, dyed diesel fuel means any 31 dyed diesel fuel whether or not dyed pursuant to Section 4d 32 of this Law. 33 Any person aggrieved by any action of the Department 34 under item 13, 14, 15, or 16 of this Section may protest the SB539 Engrossed -34- LRB9204505SMdvA 1 action by making a written request for a hearing within 60 2 days of the original action. If the hearing is not requested 3 in writing within 60 days, the original action is final. 4 All penalties received under items 13, 14, 15, and 16 of 5 this Section shall be deposited into the Tax Compliance and 6 Administration Fund. 7 (Source: P.A. 91-173, eff. 1-1-00.) 8 Section 99. Effective date. This Act takes effect July 9 1, 2001. SB539 Engrossed -35- LRB9204505SMdvA 1 INDEX 2 Statutes amended in order of appearance 3 35 ILCS 505/1.27 new 4 35 ILCS 505/1.28 new 5 35 ILCS 505/1.29 new 6 35 ILCS 505/2b from Ch. 120, par. 418b 7 35 ILCS 505/4e 8 35 ILCS 505/5 from Ch. 120, par. 421 9 35 ILCS 505/5a from Ch. 120, par. 421a 10 35 ILCS 505/6a from Ch. 120, par. 422a 11 35 ILCS 505/8 from Ch. 120, par. 424 12 35 ILCS 505/13 from Ch. 120, par. 429 13 35 ILCS 505/13a.6 from Ch. 120, par. 429a6 14 35 ILCS 505/15 from Ch. 120, par. 431