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Public Act 095-0264
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| SB0267 Enrolled |
LRB095 10556 BDD 30775 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Motor Fuel Tax Law is amended by adding |
Section 2d as follows:
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(35 ILCS 505/2d new) |
Sec. 2d. Reporting and payment requirements for persons who |
produce biodiesel fuel or biodiesel blends for self-use. |
(a) Beginning July 1, 2007, notwithstanding any other |
reporting provisions of this Act, if a private biodiesel fuel |
producer's total gallonage that is taxable under Sections 2 and |
2a of this Act for biodiesel fuel and biodiesel fuel blends is |
less than 5,000 gallons per year, then he or she must file |
returns and make payment of the tax imposed by Section 2 and |
Section 2a of this Act on an annual basis. The returns and |
payment of tax for a given year are due by January 20 of the |
following year. |
(b) If a private biodiesel fuel producer's total gallonage |
that is taxable under Sections 2 and 2a of this Act for |
biodiesel fuel and biodiesel fuel blends is 5,000 or more |
gallons per year, then he or she must file returns and make |
payment of the tax imposed by Section 2 and Section 2a of this |
Act on a monthly basis. The returns and payment of tax are due |
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between the 1st and 20th days of each calendar month for the |
preceding calendar month. |
(c) Except for persons required to be licensed under |
Section 13a.4 of this Act, a person who is subject to the |
provisions of this Section is exempt from all bonding and |
licensure requirements otherwise imposed under this Act. Each |
person who is subject to the provisions of this Section must |
keep records as required by Section 12 of this Act. |
(d) For the purposes of this Section: |
"Biodiesel blend" has the meaning set forth under Section |
3-42 of the Use Tax Act (35 ILCS 105/3-42).
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"Biodiesel fuel" has the meaning set forth under Section |
3-41 of the Use Tax Act (35 ILCS 105/3-41).
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"Biomass materials" has the meaning set forth under Section |
3-43 of the Use Tax Act (35 ILCS 105/3-43). |
"Private biodiesel fuel producer" means a person whose only |
activities with respect to motor fuel are:
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(1) the conversion of any biomass materials into |
biodiesel fuel, which is produced exclusively for personal |
use and not for sale; or |
(2) the blending of biodiesel fuel resulting in |
biodiesel blends, which is produced exclusively for |
personal use and not for sale.
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Section 10. The Environmental Impact Fee Law is amended by |
changing Section 325 as follows:
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(415 ILCS 125/325)
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(Section scheduled to be repealed on January 1, 2013)
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Sec. 325. Incorporation of other Acts. The provisions of |
Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, |
6c, 8, 9, 10 and 12 (except
to the extent to which the minimum |
notice requirement for hearings conflicts
with that provided |
for in Section 16 of the Motor Fuel Tax Law), of the
Retailers' |
Occupation Tax Act that are not inconsistent with this Act, and
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Section 3-7 of the Uniform Penalty and Interest Act shall apply |
as far as
practicable, to the subject matter of this Law to the |
same extent as if those
provisions were included in this Law.
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In addition, Sections 2d, 12, 12a, 13a.8, 14, 15, 16, 17, |
and 18 of the Motor
Fuel Tax Law shall apply as far as |
practicable, to the subject matter of this
Law to the same |
extent as if those provisions were included in this Law.
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References to "taxes" in these incorporated Sections shall |
be construed to
apply to the administration, payment, and |
remittance of all fees under this
Law.
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(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; |
90-491, eff.
1-1-98.)
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Section 99. Effective date. This Act takes effect upon |
becoming law.
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