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Illinois Senate Bill SB0022

Illinois 2025-2026 Regular Session

Illinois Senate Bill SB0022 Compare Versions

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11 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0022 Introduced 1/13/2025, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED: 35 ILCS 505/1.2 from Ch. 120, par. 417.235 ILCS 505/1.20 from Ch. 120, par. 417.2035 ILCS 505/3d35 ILCS 505/5 from Ch. 120, par. 42135 ILCS 505/6 from Ch. 120, par. 42235 ILCS 505/7 from Ch. 120, par. 42335 ILCS 505/11.5 from Ch. 120, par. 427a35 ILCS 505/12 from Ch. 120, par. 42835 ILCS 505/12a from Ch. 120, par. 428a35 ILCS 505/13 from Ch. 120, par. 42935 ILCS 505/14a from Ch. 120, par. 430.135 ILCS 505/15 from Ch. 120, par. 43135 ILCS 505/16 from Ch. 120, par. 43235 ILCS 505/1.14 rep.35 ILCS 505/3a rep.35 ILCS 505/5a rep.35 ILCS 505/6a rep. Amends the Motor Fuel Tax Law. Repeals the definition of "supplier" and related provisions in the Motor Fuel Tax Law that establish various requirements for suppliers. Repeals a provision that prohibits a person other than a licensed distributor from acting as a supplier of special fuel within the State. Changes the definitions of "distributor" and "receiver". LRB104 03537 HLH 13560 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0022 Introduced 1/13/2025, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED: 35 ILCS 505/1.2 from Ch. 120, par. 417.235 ILCS 505/1.20 from Ch. 120, par. 417.2035 ILCS 505/3d35 ILCS 505/5 from Ch. 120, par. 42135 ILCS 505/6 from Ch. 120, par. 42235 ILCS 505/7 from Ch. 120, par. 42335 ILCS 505/11.5 from Ch. 120, par. 427a35 ILCS 505/12 from Ch. 120, par. 42835 ILCS 505/12a from Ch. 120, par. 428a35 ILCS 505/13 from Ch. 120, par. 42935 ILCS 505/14a from Ch. 120, par. 430.135 ILCS 505/15 from Ch. 120, par. 43135 ILCS 505/16 from Ch. 120, par. 43235 ILCS 505/1.14 rep.35 ILCS 505/3a rep.35 ILCS 505/5a rep.35 ILCS 505/6a rep. 35 ILCS 505/1.2 from Ch. 120, par. 417.2 35 ILCS 505/1.20 from Ch. 120, par. 417.20 35 ILCS 505/3d 35 ILCS 505/5 from Ch. 120, par. 421 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/7 from Ch. 120, par. 423 35 ILCS 505/11.5 from Ch. 120, par. 427a 35 ILCS 505/12 from Ch. 120, par. 428 35 ILCS 505/12a from Ch. 120, par. 428a 35 ILCS 505/13 from Ch. 120, par. 429 35 ILCS 505/14a from Ch. 120, par. 430.1 35 ILCS 505/15 from Ch. 120, par. 431 35 ILCS 505/16 from Ch. 120, par. 432 35 ILCS 505/1.14 rep. 35 ILCS 505/3a rep. 35 ILCS 505/5a rep. 35 ILCS 505/6a rep. Amends the Motor Fuel Tax Law. Repeals the definition of "supplier" and related provisions in the Motor Fuel Tax Law that establish various requirements for suppliers. Repeals a provision that prohibits a person other than a licensed distributor from acting as a supplier of special fuel within the State. Changes the definitions of "distributor" and "receiver". LRB104 03537 HLH 13560 b LRB104 03537 HLH 13560 b A BILL FOR
22 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0022 Introduced 1/13/2025, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
33 35 ILCS 505/1.2 from Ch. 120, par. 417.235 ILCS 505/1.20 from Ch. 120, par. 417.2035 ILCS 505/3d35 ILCS 505/5 from Ch. 120, par. 42135 ILCS 505/6 from Ch. 120, par. 42235 ILCS 505/7 from Ch. 120, par. 42335 ILCS 505/11.5 from Ch. 120, par. 427a35 ILCS 505/12 from Ch. 120, par. 42835 ILCS 505/12a from Ch. 120, par. 428a35 ILCS 505/13 from Ch. 120, par. 42935 ILCS 505/14a from Ch. 120, par. 430.135 ILCS 505/15 from Ch. 120, par. 43135 ILCS 505/16 from Ch. 120, par. 43235 ILCS 505/1.14 rep.35 ILCS 505/3a rep.35 ILCS 505/5a rep.35 ILCS 505/6a rep. 35 ILCS 505/1.2 from Ch. 120, par. 417.2 35 ILCS 505/1.20 from Ch. 120, par. 417.20 35 ILCS 505/3d 35 ILCS 505/5 from Ch. 120, par. 421 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/7 from Ch. 120, par. 423 35 ILCS 505/11.5 from Ch. 120, par. 427a 35 ILCS 505/12 from Ch. 120, par. 428 35 ILCS 505/12a from Ch. 120, par. 428a 35 ILCS 505/13 from Ch. 120, par. 429 35 ILCS 505/14a from Ch. 120, par. 430.1 35 ILCS 505/15 from Ch. 120, par. 431 35 ILCS 505/16 from Ch. 120, par. 432 35 ILCS 505/1.14 rep. 35 ILCS 505/3a rep. 35 ILCS 505/5a rep. 35 ILCS 505/6a rep.
44 35 ILCS 505/1.2 from Ch. 120, par. 417.2
55 35 ILCS 505/1.20 from Ch. 120, par. 417.20
66 35 ILCS 505/3d
77 35 ILCS 505/5 from Ch. 120, par. 421
88 35 ILCS 505/6 from Ch. 120, par. 422
99 35 ILCS 505/7 from Ch. 120, par. 423
1010 35 ILCS 505/11.5 from Ch. 120, par. 427a
1111 35 ILCS 505/12 from Ch. 120, par. 428
1212 35 ILCS 505/12a from Ch. 120, par. 428a
1313 35 ILCS 505/13 from Ch. 120, par. 429
1414 35 ILCS 505/14a from Ch. 120, par. 430.1
1515 35 ILCS 505/15 from Ch. 120, par. 431
1616 35 ILCS 505/16 from Ch. 120, par. 432
1717 35 ILCS 505/1.14 rep.
1818 35 ILCS 505/3a rep.
1919 35 ILCS 505/5a rep.
2020 35 ILCS 505/6a rep.
2121 Amends the Motor Fuel Tax Law. Repeals the definition of "supplier" and related provisions in the Motor Fuel Tax Law that establish various requirements for suppliers. Repeals a provision that prohibits a person other than a licensed distributor from acting as a supplier of special fuel within the State. Changes the definitions of "distributor" and "receiver".
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2727 1 AN ACT concerning revenue.
2828 2 Be it enacted by the People of the State of Illinois,
2929 3 represented in the General Assembly:
3030 4 Section 5. The Motor Fuel Tax Law is amended by changing
3131 5 Sections 1.2, 1.20, 3d, 5, 6, 7, 11.5, 12, 12a, 13, 14a, 15,
3232 6 and 16 as follows:
3333 7 (35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
3434 8 Sec. 1.2. Distributor. "Distributor" means a person who
3535 9 does any of the following: (1) either (i) produces motor fuel
3636 10 in this State; (2) , refines motor fuel in this State; (3) ,
3737 11 blends motor fuel in this State; (4) , compounds motor fuel in
3838 12 this State; (5) or manufactures motor fuel in this State; (6) ,
3939 13 or (ii) transports motor fuel into this State; (7) , or (iii)
4040 14 exports motor fuel out of this State; or (8) , or (iv) engages
4141 15 in the distribution of motor fuel primarily by tank car or tank
4242 16 truck, or both, and who operates an Illinois bulk plant where
4343 17 he or she has active bulk storage capacity of not less than
4444 18 30,000 gallons for gasoline as defined in item (A) of Section 5
4545 19 of this Law.
4646 20 "Distributor" does not, however, include a person who
4747 21 receives or transports into this State and sells or uses motor
4848 22 fuel under such circumstances as preclude the collection of
4949 23 the tax herein imposed, by reason of the provisions of the
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5353 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB0022 Introduced 1/13/2025, by Sen. Christopher Belt SYNOPSIS AS INTRODUCED:
5454 35 ILCS 505/1.2 from Ch. 120, par. 417.235 ILCS 505/1.20 from Ch. 120, par. 417.2035 ILCS 505/3d35 ILCS 505/5 from Ch. 120, par. 42135 ILCS 505/6 from Ch. 120, par. 42235 ILCS 505/7 from Ch. 120, par. 42335 ILCS 505/11.5 from Ch. 120, par. 427a35 ILCS 505/12 from Ch. 120, par. 42835 ILCS 505/12a from Ch. 120, par. 428a35 ILCS 505/13 from Ch. 120, par. 42935 ILCS 505/14a from Ch. 120, par. 430.135 ILCS 505/15 from Ch. 120, par. 43135 ILCS 505/16 from Ch. 120, par. 43235 ILCS 505/1.14 rep.35 ILCS 505/3a rep.35 ILCS 505/5a rep.35 ILCS 505/6a rep. 35 ILCS 505/1.2 from Ch. 120, par. 417.2 35 ILCS 505/1.20 from Ch. 120, par. 417.20 35 ILCS 505/3d 35 ILCS 505/5 from Ch. 120, par. 421 35 ILCS 505/6 from Ch. 120, par. 422 35 ILCS 505/7 from Ch. 120, par. 423 35 ILCS 505/11.5 from Ch. 120, par. 427a 35 ILCS 505/12 from Ch. 120, par. 428 35 ILCS 505/12a from Ch. 120, par. 428a 35 ILCS 505/13 from Ch. 120, par. 429 35 ILCS 505/14a from Ch. 120, par. 430.1 35 ILCS 505/15 from Ch. 120, par. 431 35 ILCS 505/16 from Ch. 120, par. 432 35 ILCS 505/1.14 rep. 35 ILCS 505/3a rep. 35 ILCS 505/5a rep. 35 ILCS 505/6a rep.
5555 35 ILCS 505/1.2 from Ch. 120, par. 417.2
5656 35 ILCS 505/1.20 from Ch. 120, par. 417.20
5757 35 ILCS 505/3d
5858 35 ILCS 505/5 from Ch. 120, par. 421
5959 35 ILCS 505/6 from Ch. 120, par. 422
6060 35 ILCS 505/7 from Ch. 120, par. 423
6161 35 ILCS 505/11.5 from Ch. 120, par. 427a
6262 35 ILCS 505/12 from Ch. 120, par. 428
6363 35 ILCS 505/12a from Ch. 120, par. 428a
6464 35 ILCS 505/13 from Ch. 120, par. 429
6565 35 ILCS 505/14a from Ch. 120, par. 430.1
6666 35 ILCS 505/15 from Ch. 120, par. 431
6767 35 ILCS 505/16 from Ch. 120, par. 432
6868 35 ILCS 505/1.14 rep.
6969 35 ILCS 505/3a rep.
7070 35 ILCS 505/5a rep.
7171 35 ILCS 505/6a rep.
7272 Amends the Motor Fuel Tax Law. Repeals the definition of "supplier" and related provisions in the Motor Fuel Tax Law that establish various requirements for suppliers. Repeals a provision that prohibits a person other than a licensed distributor from acting as a supplier of special fuel within the State. Changes the definitions of "distributor" and "receiver".
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8181 35 ILCS 505/1.2 from Ch. 120, par. 417.2
8282 35 ILCS 505/1.20 from Ch. 120, par. 417.20
8383 35 ILCS 505/3d
8484 35 ILCS 505/5 from Ch. 120, par. 421
8585 35 ILCS 505/6 from Ch. 120, par. 422
8686 35 ILCS 505/7 from Ch. 120, par. 423
8787 35 ILCS 505/11.5 from Ch. 120, par. 427a
8888 35 ILCS 505/12 from Ch. 120, par. 428
8989 35 ILCS 505/12a from Ch. 120, par. 428a
9090 35 ILCS 505/13 from Ch. 120, par. 429
9191 35 ILCS 505/14a from Ch. 120, par. 430.1
9292 35 ILCS 505/15 from Ch. 120, par. 431
9393 35 ILCS 505/16 from Ch. 120, par. 432
9494 35 ILCS 505/1.14 rep.
9595 35 ILCS 505/3a rep.
9696 35 ILCS 505/5a rep.
9797 35 ILCS 505/6a rep.
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116116 1 constitution and statutes of the United States. However, a
117117 2 person operating a motor vehicle into the State, may transport
118118 3 motor fuel in the ordinary fuel tank attached to the motor
119119 4 vehicle for the operation of the motor vehicle, without being
120120 5 considered a distributor. Any railroad registered under
121121 6 Section 18c-7201 of the Illinois Vehicle Code may deliver
122122 7 special fuel directly into the fuel supply tank of a
123123 8 locomotive owned, operated, or controlled by any other
124124 9 railroad registered under Section 18c-7201 of the Illinois
125125 10 Vehicle Code without being considered a distributor or
126126 11 supplier.
127127 12 (Source: P.A. 96-1384, eff. 7-29-10.)
128128 13 (35 ILCS 505/1.20) (from Ch. 120, par. 417.20)
129129 14 Sec. 1.20. "Receiver" means a person who either produces,
130130 15 refines, blends, compounds or manufactures fuel in this State,
131131 16 or transports fuel into this State or receives fuel
132132 17 transported to him from without the State or exports fuel out
133133 18 of this State, or who is engaged in distribution of fuel
134134 19 primarily by tank car or tank truck, or both, and who operates
135135 20 an Illinois bulk plant where he has active fuel bulk storage
136136 21 capacity of not less than 30,000 gallons.
137137 22 (Source: P.A. 86-125; 86-958.)
138138 23 (35 ILCS 505/3d)
139139 24 Sec. 3d. Right to blend.
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150150 1 (a) A distributor who is properly licensed and permitted
151151 2 as a blender pursuant to this Act may blend petroleum-based
152152 3 diesel fuel with biodiesel and sell the blended or unblended
153153 4 product on any premises owned and operated by the distributor
154154 5 for the purpose of supporting or facilitating the retail sale
155155 6 of motor fuel.
156156 7 (b) A refiner or distributor supplier of petroleum-based
157157 8 diesel fuel or biodiesel shall not refuse to sell or transport
158158 9 to a distributor who is properly licensed and permitted as a
159159 10 blender pursuant to this Act any petroleum-based diesel fuel
160160 11 or biodiesel based on the distributor's or dealer's intent to
161161 12 use that product for blending.
162162 13 (Source: P.A. 102-700, eff. 4-19-22.)
163163 14 (35 ILCS 505/5) (from Ch. 120, par. 421)
164164 15 Sec. 5. Distributor's monthly return. Except as
165165 16 hereinafter provided, a person holding a valid unrevoked
166166 17 license to act as a distributor of motor fuel shall, between
167167 18 the 1st and 20th days of each calendar month, make return to
168168 19 the Department, showing an itemized statement of the number of
169169 20 invoiced gallons of motor fuel of the types specified in this
170170 21 Section which were purchased, acquired, received, or exported
171171 22 during the preceding calendar month; the amount of such motor
172172 23 fuel produced, refined, compounded, manufactured, blended,
173173 24 sold, distributed, exported, and used by the licensed
174174 25 distributor during the preceding calendar month; the amount of
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185185 1 such motor fuel lost or destroyed during the preceding
186186 2 calendar month; the amount of such motor fuel on hand at the
187187 3 close of business for such month; and such other reasonable
188188 4 information as the Department may require. If a distributor's
189189 5 only activities with respect to motor fuel are either: (1)
190190 6 production of alcohol in quantities of less than 10,000 proof
191191 7 gallons per year or (2) blending alcohol in quantities of less
192192 8 than 10,000 proof gallons per year which such distributor has
193193 9 produced, he shall file returns on an annual basis with the
194194 10 return for a given year being due by January 20 of the
195195 11 following year. Distributors whose total production of alcohol
196196 12 (whether blended or not) exceeds 10,000 proof gallons per
197197 13 year, based on production during the preceding (calendar) year
198198 14 or as reasonably projected by the Department if one calendar
199199 15 year's record of production cannot be established, shall file
200200 16 returns between the 1st and 20th days of each calendar month as
201201 17 hereinabove provided.
202202 18 The types of motor fuel referred to in the preceding
203203 19 paragraph are: (A) All products commonly or commercially known
204204 20 or sold as gasoline (including casing-head and absorption or
205205 21 natural gasoline), gasohol, motor benzol or motor benzene
206206 22 regardless of their classification or uses; and (B) all
207207 23 combustible gases, not including liquefied natural gas, which
208208 24 exist in a gaseous state at 60 degrees Fahrenheit and at 14.7
209209 25 pounds per square inch absolute including, but not limited to,
210210 26 liquefied petroleum gases used for highway purposes; and (C)
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221221 1 special fuel. Only those quantities of combustible gases
222222 2 (example (B) above) which are used or sold by the distributor
223223 3 to be used to propel motor vehicles on the public highways, or
224224 4 which are delivered into a storage tank that is located at a
225225 5 facility that has withdrawal facilities which are readily
226226 6 accessible to and are capable of dispensing combustible gases
227227 7 into the fuel supply tanks of motor vehicles, shall be subject
228228 8 to return. Distributors of liquefied natural gas are not
229229 9 required to make returns under this Section with respect to
230230 10 that liquefied natural gas unless (i) the liquefied natural
231231 11 gas is dispensed into the fuel supply tank of any motor vehicle
232232 12 or (ii) the liquefied natural gas is delivered into a storage
233233 13 tank that is located at a facility that has withdrawal
234234 14 facilities which are readily accessible to and are capable of
235235 15 dispensing liquefied natural gas into the fuel supply tanks of
236236 16 motor vehicles. For purposes of this Section, a facility is
237237 17 considered to have withdrawal facilities that are not "readily
238238 18 accessible to and capable of dispensing combustible gases into
239239 19 the fuel supply tanks of motor vehicles" only if the
240240 20 combustible gases or liquefied natural gas are delivered from:
241241 21 (i) a dispenser hose that is short enough so that it will not
242242 22 reach the fuel supply tank of a motor vehicle or (ii) a
243243 23 dispenser that is enclosed by a fence or other physical
244244 24 barrier so that a vehicle cannot pull alongside the dispenser
245245 25 to permit fueling. For the purposes of this Act, liquefied
246246 26 petroleum gases shall mean and include any material having a
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257257 1 vapor pressure not exceeding that allowed for commercial
258258 2 propane composed predominantly of the following hydrocarbons,
259259 3 either by themselves or as mixtures: Propane, Propylene,
260260 4 Butane (normal butane or iso-butane) and Butylene (including
261261 5 isomers).
262262 6 In case of a sale of special fuel to someone other than a
263263 7 licensed distributor, or a licensed supplier, for a use other
264264 8 than in motor vehicles, the distributor shall show in his
265265 9 return the amount of invoiced gallons sold and the name and
266266 10 address of the purchaser in addition to any other information
267267 11 the Department may require.
268268 12 All special fuel sold or used for non-highway purposes
269269 13 must have a dye added in accordance with Section 4d of this
270270 14 Law.
271271 15 In case of a tax-free sale, as provided in Section 6, of
272272 16 motor fuel which the distributor is required by this Section
273273 17 to include in his return to the Department, the distributor in
274274 18 his return shall show: (1) If the sale is made to another
275275 19 licensed distributor the amount sold and the name, address and
276276 20 license number of the purchasing distributor; (2) if the sale
277277 21 is made to a person where delivery is made outside of this
278278 22 State the name and address of such purchaser and the point of
279279 23 delivery together with the date and amount delivered; (3) if
280280 24 the sale is made to the Federal Government or its
281281 25 instrumentalities the amount sold; (4) if the sale is made to a
282282 26 municipal corporation owning and operating a local
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293293 1 transportation system for public service in this State the
294294 2 name and address of such purchaser, and the amount sold, as
295295 3 evidenced by official forms of exemption certificates properly
296296 4 executed and furnished by such purchaser; (5) if the sale is
297297 5 made to a privately owned public utility owning and operating
298298 6 2-axle vehicles designed and used for transporting more than 7
299299 7 passengers, which vehicles are used as common carriers in
300300 8 general transportation of passengers, are not devoted to any
301301 9 specialized purpose and are operated entirely within the
302302 10 territorial limits of a single municipality or of any group of
303303 11 contiguous municipalities or in a close radius thereof, and
304304 12 the operations of which are subject to the regulations of the
305305 13 Illinois Commerce Commission, then the name and address of
306306 14 such purchaser and the amount sold as evidenced by official
307307 15 forms of exemption certificates properly executed and
308308 16 furnished by the purchaser; (6) if the product sold is special
309309 17 fuel and if the sale is made to a licensed supplier under
310310 18 conditions which qualify the sale for tax exemption under
311311 19 Section 6 of this Act, the amount sold and the name, address
312312 20 and license number of the purchaser; and (6) (7) if a sale of
313313 21 special fuel is made to someone other than a licensed
314314 22 distributor, or a licensed supplier, for a use other than in
315315 23 motor vehicles, by making a specific notation thereof on the
316316 24 invoice or sales slip covering such sales and obtaining such
317317 25 supporting documentation as may be required by the Department.
318318 26 All special fuel sold or used for non-highway purposes
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329329 1 must have a dye added in accordance with Section 4d of this
330330 2 Law.
331331 3 A person whose license to act as a distributor of motor
332332 4 fuel has been revoked shall make a return to the Department
333333 5 covering the period from the date of the last return to the
334334 6 date of the revocation of the license, which return shall be
335335 7 delivered to the Department not later than 10 days from the
336336 8 date of the revocation or termination of the license of such
337337 9 distributor; the return shall in all other respects be subject
338338 10 to the same provisions and conditions as returns by
339339 11 distributors licensed under the provisions of this Act.
340340 12 The records, waybills and supporting documents kept by
341341 13 railroads and other common carriers in the regular course of
342342 14 business shall be prima facie evidence of the contents and
343343 15 receipt of cars or tanks covered by those records, waybills or
344344 16 supporting documents.
345345 17 If the Department has reason to believe and does believe
346346 18 that the amount shown on the return as purchased, acquired,
347347 19 received, exported, sold, used, lost or destroyed is
348348 20 incorrect, or that an amount of motor fuel of the types
349349 21 required by the second paragraph of this Section to be
350350 22 reported to the Department has not been correctly reported the
351351 23 Department shall fix an amount for such receipt, sales,
352352 24 export, use, loss or destruction according to its best
353353 25 judgment and information, which amount so fixed by the
354354 26 Department shall be prima facie correct. All returns shall be
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365365 1 made on forms prepared and furnished by the Department, and
366366 2 shall contain such other information as the Department may
367367 3 reasonably require. The return must be accompanied by
368368 4 appropriate computer-generated magnetic media supporting
369369 5 schedule data in the format required by the Department,
370370 6 unless, as provided by rule, the Department grants an
371371 7 exception upon petition of a taxpayer. All licensed
372372 8 distributors shall report all losses of motor fuel sustained
373373 9 on account of fire, theft, spillage, spoilage, leakage, or any
374374 10 other provable cause when filing the return for the period
375375 11 during which the loss occurred. If the distributor reports
376376 12 losses due to fire or theft, then the distributor must include
377377 13 fire department or police department reports and any other
378378 14 documentation that the Department may require. The mere making
379379 15 of the report does not assure the allowance of the loss as a
380380 16 reduction in tax liability. Losses of motor fuel as the result
381381 17 of evaporation or shrinkage due to temperature variations may
382382 18 not exceed 1% of the total gallons in storage at the beginning
383383 19 of the month, plus the receipts of gallonage during the month,
384384 20 minus the gallonage remaining in storage at the end of the
385385 21 month. Any loss reported that is in excess of 1% shall be
386386 22 subject to the tax imposed by Section 2 of this Law. On and
387387 23 after July 1, 2001, for each 6-month period January through
388388 24 June, net losses of motor fuel (for each category of motor fuel
389389 25 that is required to be reported on a return) as the result of
390390 26 evaporation or shrinkage due to temperature variations may not
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401401 1 exceed 1% of the total gallons in storage at the beginning of
402402 2 each January, plus the receipts of gallonage each January
403403 3 through June, minus the gallonage remaining in storage at the
404404 4 end of each June. On and after July 1, 2001, for each 6-month
405405 5 period July through December, net losses of motor fuel (for
406406 6 each category of motor fuel that is required to be reported on
407407 7 a return) as the result of evaporation or shrinkage due to
408408 8 temperature variations may not exceed 1% of the total gallons
409409 9 in storage at the beginning of each July, plus the receipts of
410410 10 gallonage each July through December, minus the gallonage
411411 11 remaining in storage at the end of each December. Any net loss
412412 12 reported that is in excess of this amount shall be subject to
413413 13 the tax imposed by Section 2 of this Law. For purposes of this
414414 14 Section, "net loss" means the number of gallons gained through
415415 15 temperature variations minus the number of gallons lost
416416 16 through temperature variations or evaporation for each of the
417417 17 respective 6-month periods.
418418 18 If any payment provided for in this Section exceeds the
419419 19 distributor's liabilities under this Act, as shown on an
420420 20 original return, the Department may authorize the distributor
421421 21 to credit such excess payment against liability subsequently
422422 22 to be remitted to the Department under this Act, in accordance
423423 23 with reasonable rules adopted by the Department. If the
424424 24 Department subsequently determines that all or any part of the
425425 25 credit taken was not actually due to the distributor, the
426426 26 distributor's discount shall be reduced by an amount equal to
427427
428428
429429
430430
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433433
434434
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436436 SB0022 - 11 - LRB104 03537 HLH 13560 b
437437 1 the difference between the discount as applied to the credit
438438 2 taken and that actually due, and that distributor shall be
439439 3 liable for penalties and interest on such difference.
440440 4 (Source: P.A. 100-9, eff. 7-1-17; 100-1171, eff. 1-4-19.)
441441 5 (35 ILCS 505/6) (from Ch. 120, par. 422)
442442 6 Sec. 6. Collection of tax; distributors. A distributor who
443443 7 sells or distributes any motor fuel, which he is required by
444444 8 Section 5 to report to the Department when filing a return,
445445 9 shall (except as hereinafter provided) collect at the time of
446446 10 such sale and distribution, the amount of tax imposed under
447447 11 this Act on all such motor fuel sold and distributed, and at
448448 12 the time of making a return, the distributor shall pay to the
449449 13 Department the amount so collected less a discount of 2%
450450 14 through June 30, 2003 and 1.75% thereafter which is allowed to
451451 15 reimburse the distributor for the expenses incurred in keeping
452452 16 records, preparing and filing returns, collecting and
453453 17 remitting the tax and supplying data to the Department on
454454 18 request, and shall also pay to the Department an amount equal
455455 19 to the amount that would be collectible as a tax in the event
456456 20 of a sale thereof on all such motor fuel used by said
457457 21 distributor during the period covered by the return. However,
458458 22 no payment shall be made based upon dyed diesel fuel used by
459459 23 the distributor for non-highway purposes. The discount shall
460460 24 only be applicable to the amount of tax payment which
461461 25 accompanies a return which is filed timely in accordance with
462462
463463
464464
465465
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471471 SB0022 - 12 - LRB104 03537 HLH 13560 b
472472 1 Section 5 of this Act. In each subsequent sale of motor fuel on
473473 2 which the amount of tax imposed under this Act has been
474474 3 collected as provided in this Section, the amount so collected
475475 4 shall be added to the selling price, so that the amount of tax
476476 5 is paid ultimately by the user of the motor fuel. However, no
477477 6 collection or payment shall be made in the case of the sale or
478478 7 use of any motor fuel to the extent to which such sale or use
479479 8 of motor fuel may not, under the constitution and statutes of
480480 9 the United States, be made the subject of taxation by this
481481 10 State. A person whose license to act as a distributor of fuel
482482 11 has been revoked shall, at the time of making a return, also
483483 12 pay to the Department an amount equal to the amount that would
484484 13 be collectible as a tax in the event of a sale thereof on all
485485 14 motor fuel, which he is required by the second paragraph of
486486 15 Section 5 to report to the Department in making a return, and
487487 16 which he had on hand on the date on which the license was
488488 17 revoked, and with respect to which no tax had been previously
489489 18 paid under this Act.
490490 19 A distributor may make tax free sales of motor fuel, with
491491 20 respect to which he is otherwise required to collect the tax,
492492 21 only as specified in the following items 1 through 7.
493493 22 1. When the sale is made to a person holding a valid
494494 23 unrevoked license as a distributor, by making a specific
495495 24 notation thereof on invoices or sales slip covering each
496496 25 sale.
497497 26 2. When the sale is made with delivery to a purchaser
498498
499499
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501501
502502
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504504
505505
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508508 1 outside of this State.
509509 2 3. When the sale is made to the Federal Government or
510510 3 its instrumentalities.
511511 4 4. When the sale is made to a municipal corporation
512512 5 owning and operating a local transportation system for
513513 6 public service in this State when an official certificate
514514 7 of exemption is obtained in lieu of the tax.
515515 8 5. When the sale is made to a privately owned public
516516 9 utility owning and operating 2 axle vehicles designed and
517517 10 used for transporting more than 7 passengers, which
518518 11 vehicles are used as common carriers in general
519519 12 transportation of passengers, are not devoted to any
520520 13 specialized purpose and are operated entirely within the
521521 14 territorial limits of a single municipality or of any
522522 15 group of contiguous municipalities, or in a close radius
523523 16 thereof, and the operations of which are subject to the
524524 17 regulations of the Illinois Commerce Commission, when an
525525 18 official certificate of exemption is obtained in lieu of
526526 19 the tax.
527527 20 6. (Blank). When a sale of special fuel is made to a
528528 21 person holding a valid, unrevoked license as a supplier,
529529 22 by making a specific notation thereof on the invoice or
530530 23 sales slip covering each such sale.
531531 24 7. When a sale of dyed diesel fuel is made by the
532532 25 licensed distributor to the end user of the fuel who is not
533533 26 a licensed distributor or a licensed supplier for
534534
535535
536536
537537
538538
539539 SB0022 - 13 - LRB104 03537 HLH 13560 b
540540
541541
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543543 SB0022 - 14 - LRB104 03537 HLH 13560 b
544544 1 non-highway purposes and the fuel is (i) delivered from a
545545 2 vehicle designed for the specific purpose of such sales
546546 3 and delivered directly into a stationary bulk storage tank
547547 4 that displays the notice required by Section 4f of this
548548 5 Act, (ii) delivered from a vehicle designed for the
549549 6 specific purpose of such sales and delivered directly into
550550 7 the fuel supply tanks of non-highway vehicles that are not
551551 8 required to be registered for highway use, or (iii)
552552 9 dispensed from a dyed diesel fuel dispensing facility that
553553 10 has withdrawal facilities that are not readily accessible
554554 11 to and are not capable of dispensing dyed diesel fuel into
555555 12 the fuel supply tank of a motor vehicle.
556556 13 A specific notation is required on the invoice or
557557 14 sales slip covering such sales, and any supporting
558558 15 documentation that may be required by the Department must
559559 16 be obtained by the distributor. The distributor shall
560560 17 obtain and keep the supporting documentation in such form
561561 18 as the Department may require by rule.
562562 19 For purposes of this item 7, a dyed diesel fuel
563563 20 dispensing facility is considered to have withdrawal
564564 21 facilities that are "not readily accessible to and not
565565 22 capable of dispensing dyed diesel fuel into the fuel
566566 23 supply tank of a motor vehicle" only if the dyed diesel
567567 24 fuel is delivered from: (i) a dispenser hose that is short
568568 25 enough so that it will not reach the fuel supply tank of a
569569 26 motor vehicle or (ii) a dispenser that is enclosed by a
570570
571571
572572
573573
574574
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576576
577577
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579579 SB0022 - 15 - LRB104 03537 HLH 13560 b
580580 1 fence or other physical barrier so that a vehicle cannot
581581 2 pull alongside the dispenser to permit fueling.
582582 3 8. (Blank).
583583 4 All special fuel sold or used for non-highway purposes
584584 5 must have a dye added in accordance with Section 4d of this
585585 6 Law.
586586 7 All suits or other proceedings brought for the purpose of
587587 8 recovering any taxes, interest or penalties due the State of
588588 9 Illinois under this Act may be maintained in the name of the
589589 10 Department.
590590 11 (Source: P.A. 102-1019, eff. 5-27-22.)
591591 12 (35 ILCS 505/7) (from Ch. 120, par. 423)
592592 13 Sec. 7. Any person who is , not licensed as a receiver or ,
593593 14 distributor and who purchases or supplier, purchasing fuel or
594594 15 motor fuel as to which there has been no charge made to him of
595595 16 the tax imposed by Section 2 or 2a, or both, shall make payment
596596 17 of the tax imposed by Section 2a of this Act and if the same be
597597 18 thereafter used in the operation of a motor vehicle upon the
598598 19 public highways, make payment of the motor fuel tax computed
599599 20 at the rate prescribed in Section 2 of this Act on the amount
600600 21 so used, such payment to be made to the Department not later
601601 22 than the 20th day of the month succeeding the month in which
602602 23 the motor fuel was so used.
603603 24 This Section does not apply in cases of such use of motor
604604 25 fuel which was obtained tax-free under an official certificate
605605
606606
607607
608608
609609
610610 SB0022 - 15 - LRB104 03537 HLH 13560 b
611611
612612
613613 SB0022- 16 -LRB104 03537 HLH 13560 b SB0022 - 16 - LRB104 03537 HLH 13560 b
614614 SB0022 - 16 - LRB104 03537 HLH 13560 b
615615 1 of exemption mentioned in Sections 6 and 6a of this Act.
616616 2 (Source: P.A. 86-125.)
617617 3 (35 ILCS 505/11.5) (from Ch. 120, par. 427a)
618618 4 Sec. 11.5. In the event that liability upon the bond filed
619619 5 by a distributor, supplier, or receiver with the Department
620620 6 shall be discharged or reduced, whether by judgment rendered,
621621 7 payment made or otherwise, or if in the opinion of the
622622 8 Department the bond of any distributor, supplier, or receiver
623623 9 theretofore given shall become unsatisfactory, then the
624624 10 distributor, supplier, or receiver shall forthwith, upon the
625625 11 written demand of the Department, file a new bond in the same
626626 12 manner and form and in an amount and with sureties
627627 13 satisfactory to the Department, failing which the Department
628628 14 shall forthwith revoke the license of the distributor,
629629 15 supplier, or receiver.
630630 16 If such new bond shall be furnished by the distributor,
631631 17 supplier, or receiver as above provided, the Department shall
632632 18 cancel the bond for which such new bond shall be substituted.
633633 19 Any surety on any bond furnished by any distributor,
634634 20 supplier, or receiver shall be released and discharged from
635635 21 any and all liability to the State of Illinois accruing on such
636636 22 bond after the expiration of 60 days from the date upon which
637637 23 such surety shall have filed with the Department written
638638 24 request so to be released and discharged. But such request
639639 25 shall not operate to relieve, release or discharge such surety
640640
641641
642642
643643
644644
645645 SB0022 - 16 - LRB104 03537 HLH 13560 b
646646
647647
648648 SB0022- 17 -LRB104 03537 HLH 13560 b SB0022 - 17 - LRB104 03537 HLH 13560 b
649649 SB0022 - 17 - LRB104 03537 HLH 13560 b
650650 1 from any liability already accrued, or which shall accrue,
651651 2 before the expiration of said 60-day period. The Department
652652 3 shall, promptly on receipt of such request, notify the
653653 4 distributor, supplier, or receiver and, unless such
654654 5 distributor, supplier, or receiver shall on or before the
655655 6 expiration of such 60-day period file with the Department a
656656 7 new bond with a surety or sureties satisfactory to the
657657 8 Department in the amount and form hereinbefore provided, the
658658 9 Department shall forthwith cancel the license of such
659659 10 distributor, supplier, or receiver. If such new bond shall be
660660 11 furnished by said distributor, supplier, or receiver as above
661661 12 provided, the Department shall cancel the bond for which such
662662 13 new bond shall be substituted.
663663 14 (Source: P.A. 91-173, eff. 1-1-00.)
664664 15 (35 ILCS 505/12) (from Ch. 120, par. 428)
665665 16 Sec. 12. It is the duty of every distributor and ,
666666 17 receiver, and supplier under this Act to keep within this
667667 18 State or at some office outside this State for any period for
668668 19 which the Department is authorized to issue a Notice of Tax
669669 20 Liability to the distributor or , receiver, or supplier
670670 21 records and books showing all purchases, receipts, losses
671671 22 through any cause, sales, distribution and use of motor fuel,
672672 23 aviation fuels, home heating oils, and kerosene, and products
673673 24 used for the purpose of blending to produce motor fuel, which
674674 25 records and books shall, at all times during business hours of
675675
676676
677677
678678
679679
680680 SB0022 - 17 - LRB104 03537 HLH 13560 b
681681
682682
683683 SB0022- 18 -LRB104 03537 HLH 13560 b SB0022 - 18 - LRB104 03537 HLH 13560 b
684684 SB0022 - 18 - LRB104 03537 HLH 13560 b
685685 1 the day, be subject to inspection by the Department, or its
686686 2 duly authorized agents and employees. For purposes of this
687687 3 Section, "records" means all data maintained by the taxpayer
688688 4 including data on paper, microfilm, microfiche or any type of
689689 5 machine-sensible data compilation. The Department may, in its
690690 6 discretion, prescribe reasonable and uniform methods for
691691 7 keeping of records and books by licensees and that set forth
692692 8 requirements for the form and format of records that must be
693693 9 maintained in order to comply with any recordkeeping
694694 10 requirement under this Act.
695695 11 (Source: P.A. 91-173, eff. 1-1-00.)
696696 12 (35 ILCS 505/12a) (from Ch. 120, par. 428a)
697697 13 Sec. 12a. (a) Any duly authorized agent or employee of the
698698 14 Department shall have authority to enter in or upon the
699699 15 premises of any manufacturer, vendor, dealer, retailer,
700700 16 distributor, receiver, supplier or user of motor fuel or
701701 17 special fuels during the regular business hours in order to
702702 18 examine books, records, invoices, storage tanks, and any other
703703 19 applicable equipment pertaining to motor fuel, aviation fuels,
704704 20 home heating oils, kerosene, or special fuels, to determine
705705 21 whether or not the taxes imposed by this Act have been paid.
706706 22 (b) Any duly authorized agent of the Department, upon
707707 23 presenting appropriate credentials and a written notice to the
708708 24 person who owns, operates, or controls the place to be
709709 25 inspected, shall have the authority to enter any place and to
710710
711711
712712
713713
714714
715715 SB0022 - 18 - LRB104 03537 HLH 13560 b
716716
717717
718718 SB0022- 19 -LRB104 03537 HLH 13560 b SB0022 - 19 - LRB104 03537 HLH 13560 b
719719 SB0022 - 19 - LRB104 03537 HLH 13560 b
720720 1 conduct inspections in accordance with subsections (b) through
721721 2 (g) of this Section.
722722 3 (c) Inspections will be performed in a reasonable manner
723723 4 and at times that are reasonable under the circumstances,
724724 5 taking into consideration the normal business hours of the
725725 6 place to be entered.
726726 7 (d) Inspections may be at any place at which taxable motor
727727 8 fuel is or may be produced or stored or at any inspection site
728728 9 where evidence of the following activities may be discovered:
729729 10 (1) Where any dyed diesel fuel is sold or held for sale
730730 11 by any person for any use which the person knows or has
731731 12 reason to know is not a nontaxable use of such fuel.
732732 13 (2) Where any dyed diesel fuel is held for use or used
733733 14 by any person for a use other than a nontaxable use and the
734734 15 person knew, or had reason to know, that the fuel was dyed
735735 16 according to Section 4d.
736736 17 (3) Where any person willfully alters, or attempts to
737737 18 alter, the strength or composition of any dye or marking
738738 19 done pursuant to Section 4d of this Law.
739739 20 The places may include, but are not limited to, the
740740 21 following:
741741 22 (1) Any terminal.
742742 23 (2) Any fuel storage facility that is not a terminal.
743743 24 (3) Any retail fuel facility.
744744 25 (4) Any designated inspection site.
745745 26 (e) Duly authorized agents of the Department may
746746
747747
748748
749749
750750
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752752
753753
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755755 SB0022 - 20 - LRB104 03537 HLH 13560 b
756756 1 physically inspect, examine, or otherwise search any tank,
757757 2 reservoir, or other container that can or may be used for the
758758 3 production, storage, or transportation of fuel, fuel dyes, or
759759 4 fuel markers. Inspection may also be made of any equipment
760760 5 used for, or in connection with, production, storage, or
761761 6 transportation of fuel, fuel dyes, or fuel markers. This
762762 7 includes any equipment used for the dyeing or marking of fuel.
763763 8 This also includes books and records, if any, that are
764764 9 maintained at the place of inspection and are kept to
765765 10 determine tax liability under this Law.
766766 11 (f) Duly authorized agents of the Department may detain
767767 12 any motor vehicle, train, barge, ship, or vessel for the
768768 13 purpose of inspecting its fuel tanks and storage tanks.
769769 14 Detainment will be either on the premises under inspection or
770770 15 at a designated inspection site. Detainment may continue for a
771771 16 reasonable period of time as is necessary to determine the
772772 17 amount and composition of the fuel.
773773 18 (g) Duly authorized agents of the Department may take and
774774 19 remove samples of fuel in quantities as are reasonably
775775 20 necessary to determine the composition of the fuel.
776776 21 (h) (1) Any person that refuses to allow an inspection
777777 22 shall pay a $1,000 penalty for each refusal. This penalty
778778 23 is in addition to any other penalty or tax that may be
779779 24 imposed upon that person or any other person liable for
780780 25 tax under this Law. All penalties received under this
781781 26 subsection shall be deposited into the Tax Compliance and
782782
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784784
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788788
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791791 SB0022 - 21 - LRB104 03537 HLH 13560 b
792792 1 Administration Fund.
793793 2 (2) In addition, any licensee who refuses to allow an
794794 3 inspection shall be subject to license revocation as
795795 4 provided by Section 16 of this Law.
796796 5 (Source: P.A. 91-173, eff. 1-1-00.)
797797 6 (35 ILCS 505/13) (from Ch. 120, par. 429)
798798 7 Sec. 13. Refund of tax paid. Any person other than a
799799 8 distributor or supplier, who loses motor fuel through any
800800 9 cause or uses motor fuel (upon which he has paid the amount
801801 10 required to be collected under Section 2 of this Act) for any
802802 11 purpose other than operating a motor vehicle upon the public
803803 12 highways or waters, shall be reimbursed and repaid the amount
804804 13 so paid.
805805 14 Any person who purchases motor fuel in Illinois and uses
806806 15 that motor fuel in another state and that other state imposes a
807807 16 tax on the use of such motor fuel shall be reimbursed and
808808 17 repaid the amount of Illinois tax paid under Section 2 of this
809809 18 Act on the motor fuel used in such other state. Reimbursement
810810 19 and repayment shall be made by the Department upon receipt of
811811 20 adequate proof of taxes directly paid to another state and the
812812 21 amount of motor fuel used in that state.
813813 22 Claims based in whole or in part on taxes paid to another
814814 23 state shall include (i) a certified copy of the tax return
815815 24 filed with such other state by the claimant; (ii) a copy of
816816 25 either the cancelled check paying the tax due on such return,
817817
818818
819819
820820
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823823
824824
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826826 SB0022 - 22 - LRB104 03537 HLH 13560 b
827827 1 or a receipt acknowledging payment of the tax due on such tax
828828 2 return; and (iii) such other information as the Department may
829829 3 reasonably require. This paragraph shall not apply to taxes
830830 4 paid on returns filed under Section 13a.3 of this Act.
831831 5 Any person who purchases motor fuel use tax decals as
832832 6 required by Section 13a.4 and pays an amount of fees for such
833833 7 decals that exceeds the amount due shall be reimbursed and
834834 8 repaid the amount of the decal fees that are deemed by the
835835 9 department to be in excess of the amount due. Alternatively,
836836 10 any person who purchases motor fuel use tax decals as required
837837 11 by Section 13a.4 may credit any excess decal payment verified
838838 12 by the Department against amounts subsequently due for the
839839 13 purchase of additional decals, until such time as no excess
840840 14 payment remains.
841841 15 Claims for such reimbursement must be made to the
842842 16 Department of Revenue, duly verified by the claimant (or by
843843 17 the claimant's legal representative if the claimant has died
844844 18 or become a person under legal disability), upon forms
845845 19 prescribed by the Department. The claim must state such facts
846846 20 relating to the purchase, importation, manufacture or
847847 21 production of the motor fuel by the claimant as the Department
848848 22 may deem necessary, and the time when, and the circumstances
849849 23 of its loss or the specific purpose for which it was used (as
850850 24 the case may be), together with such other information as the
851851 25 Department may reasonably require. No claim based upon idle
852852 26 time shall be allowed. Claims for reimbursement for
853853
854854
855855
856856
857857
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859859
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863863 1 overpayment of decal fees shall be made to the Department of
864864 2 Revenue, duly verified by the claimant (or by the claimant's
865865 3 legal representative if the claimant has died or become a
866866 4 person under legal disability), upon forms prescribed by the
867867 5 Department. The claim shall state facts relating to the
868868 6 overpayment of decal fees, together with such other
869869 7 information as the Department may reasonably require. Claims
870870 8 for reimbursement of overpayment of decal fees paid on or
871871 9 after January 1, 2011 must be filed not later than one year
872872 10 after the date on which the fees were paid by the claimant. If
873873 11 it is determined that the Department should reimburse a
874874 12 claimant for overpayment of decal fees, the Department shall
875875 13 first apply the amount of such refund against any tax or
876876 14 penalty or interest due by the claimant under Section 13a of
877877 15 this Act.
878878 16 Claims for full reimbursement for taxes paid on or before
879879 17 December 31, 1999 must be filed not later than one year after
880880 18 the date on which the tax was paid by the claimant. If,
881881 19 however, a claim for such reimbursement otherwise meeting the
882882 20 requirements of this Section is filed more than one year but
883883 21 less than 2 years after that date, the claimant shall be
884884 22 reimbursed at the rate of 80% of the amount to which he would
885885 23 have been entitled if his claim had been timely filed.
886886 24 Claims for full reimbursement for taxes paid on or after
887887 25 January 1, 2000 must be filed not later than 2 years after the
888888 26 date on which the tax was paid by the claimant.
889889
890890
891891
892892
893893
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895895
896896
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898898 SB0022 - 24 - LRB104 03537 HLH 13560 b
899899 1 The Department may make such investigation of the
900900 2 correctness of the facts stated in such claims as it deems
901901 3 necessary. When the Department has approved any such claim, it
902902 4 shall pay to the claimant (or to the claimant's legal
903903 5 representative, as such if the claimant has died or become a
904904 6 person under legal disability) the reimbursement provided in
905905 7 this Section, out of any moneys appropriated to it for that
906906 8 purpose.
907907 9 Any distributor or supplier who has paid the tax imposed
908908 10 by Section 2 of this Act upon motor fuel lost or used by such
909909 11 distributor or supplier for any purpose other than operating a
910910 12 motor vehicle upon the public highways or waters may file a
911911 13 claim for credit or refund to recover the amount so paid. Such
912912 14 claims shall be filed on forms prescribed by the Department.
913913 15 Such claims shall be made to the Department, duly verified by
914914 16 the claimant (or by the claimant's legal representative if the
915915 17 claimant has died or become a person under legal disability),
916916 18 upon forms prescribed by the Department. The claim shall state
917917 19 such facts relating to the purchase, importation, manufacture
918918 20 or production of the motor fuel by the claimant as the
919919 21 Department may deem necessary and the time when the loss or
920920 22 nontaxable use occurred, and the circumstances of its loss or
921921 23 the specific purpose for which it was used (as the case may
922922 24 be), together with such other information as the Department
923923 25 may reasonably require. Claims must be filed not later than
924924 26 one year after the date on which the tax was paid by the
925925
926926
927927
928928
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931931
932932
933933 SB0022- 25 -LRB104 03537 HLH 13560 b SB0022 - 25 - LRB104 03537 HLH 13560 b
934934 SB0022 - 25 - LRB104 03537 HLH 13560 b
935935 1 claimant.
936936 2 The Department may make such investigation of the
937937 3 correctness of the facts stated in such claims as it deems
938938 4 necessary. When the Department approves a claim, the
939939 5 Department shall issue a refund or credit memorandum as
940940 6 requested by the taxpayer, to the distributor or supplier who
941941 7 made the payment for which the refund or credit is being given
942942 8 or, if the distributor or supplier has died or become
943943 9 incompetent, to such distributor's or supplier's legal
944944 10 representative, as such. The amount of such credit memorandum
945945 11 shall be credited against any tax due or to become due under
946946 12 this Act from the distributor or supplier who made the payment
947947 13 for which credit has been given.
948948 14 Any credit or refund that is allowed under this Section
949949 15 shall bear interest at the rate and in the manner specified in
950950 16 the Uniform Penalty and Interest Act.
951951 17 In case the distributor or supplier requests and the
952952 18 Department determines that the claimant is entitled to a
953953 19 refund, such refund shall be made only from such appropriation
954954 20 as may be available for that purpose. If it appears unlikely
955955 21 that the amount appropriated would permit everyone having a
956956 22 claim allowed during the period covered by such appropriation
957957 23 to elect to receive a cash refund, the Department, by rule or
958958 24 regulation, shall provide for the payment of refunds in
959959 25 hardship cases and shall define what types of cases qualify as
960960 26 hardship cases.
961961
962962
963963
964964
965965
966966 SB0022 - 25 - LRB104 03537 HLH 13560 b
967967
968968
969969 SB0022- 26 -LRB104 03537 HLH 13560 b SB0022 - 26 - LRB104 03537 HLH 13560 b
970970 SB0022 - 26 - LRB104 03537 HLH 13560 b
971971 1 In any case in which there has been an erroneous refund of
972972 2 tax or fees payable under this Section, a notice of tax
973973 3 liability may be issued at any time within 3 years from the
974974 4 making of that refund, or within 5 years from the making of
975975 5 that refund if it appears that any part of the refund was
976976 6 induced by fraud or the misrepresentation of material fact.
977977 7 The amount of any proposed assessment set forth by the
978978 8 Department shall be limited to the amount of the erroneous
979979 9 refund.
980980 10 If no tax is due and no proceeding is pending to determine
981981 11 whether such distributor or supplier is indebted to the
982982 12 Department for tax, the credit memorandum so issued may be
983983 13 assigned and set over by the lawful holder thereof, subject to
984984 14 reasonable rules of the Department, to any other licensed
985985 15 distributor or supplier who is subject to this Act, and the
986986 16 amount thereof applied by the Department against any tax due
987987 17 or to become due under this Act from such assignee.
988988 18 If the payment for which the distributor's or supplier's
989989 19 claim is filed is held in the protest fund of the State
990990 20 Treasury during the pendency of the claim for credit
991991 21 proceedings pursuant to the order of the court in accordance
992992 22 with Section 2a of the State Officers and Employees Money
993993 23 Disposition Act and if it is determined by the Department or by
994994 24 the final order of a reviewing court under the Administrative
995995 25 Review Law that the claimant is entitled to all or a part of
996996 26 the credit claimed, the claimant, instead of receiving a
997997
998998
999999
10001000
10011001
10021002 SB0022 - 26 - LRB104 03537 HLH 13560 b
10031003
10041004
10051005 SB0022- 27 -LRB104 03537 HLH 13560 b SB0022 - 27 - LRB104 03537 HLH 13560 b
10061006 SB0022 - 27 - LRB104 03537 HLH 13560 b
10071007 1 credit memorandum from the Department, shall receive a cash
10081008 2 refund from the protest fund as provided for in Section 2a of
10091009 3 the State Officers and Employees Money Disposition Act.
10101010 4 If any person ceases to be licensed as a distributor or
10111011 5 supplier while still holding an unused credit memorandum
10121012 6 issued under this Act, such person may, at his election
10131013 7 (instead of assigning the credit memorandum to a licensed
10141014 8 distributor or licensed supplier under this Act), surrender
10151015 9 such unused credit memorandum to the Department and receive a
10161016 10 refund of the amount to which such person is entitled.
10171017 11 For claims based upon taxes paid on or before December 31,
10181018 12 2000, a claim based upon the use of undyed diesel fuel shall
10191019 13 not be allowed except (i) if allowed under the following
10201020 14 paragraph or (ii) for undyed diesel fuel used by a commercial
10211021 15 vehicle, as that term is defined in Section 1-111.8 of the
10221022 16 Illinois Vehicle Code, for any purpose other than operating
10231023 17 the commercial vehicle upon the public highways and unlicensed
10241024 18 commercial vehicles operating on private property. Claims
10251025 19 shall be limited to commercial vehicles that are operated for
10261026 20 both highway purposes and any purposes other than operating
10271027 21 such vehicles upon the public highways.
10281028 22 For claims based upon taxes paid on or after January 1,
10291029 23 2000, a claim based upon the use of undyed diesel fuel shall
10301030 24 not be allowed except (i) if allowed under the preceding
10311031 25 paragraph or (ii) for claims for the following:
10321032 26 (1) Undyed diesel fuel used (i) in a manufacturing
10331033
10341034
10351035
10361036
10371037
10381038 SB0022 - 27 - LRB104 03537 HLH 13560 b
10391039
10401040
10411041 SB0022- 28 -LRB104 03537 HLH 13560 b SB0022 - 28 - LRB104 03537 HLH 13560 b
10421042 SB0022 - 28 - LRB104 03537 HLH 13560 b
10431043 1 process, as defined in Section 2-45 of the Retailers'
10441044 2 Occupation Tax Act, wherein the undyed diesel fuel becomes
10451045 3 a component part of a product or by-product, other than
10461046 4 fuel or motor fuel, when the use of dyed diesel fuel in
10471047 5 that manufacturing process results in a product that is
10481048 6 unsuitable for its intended use or (ii) for testing
10491049 7 machinery and equipment in a manufacturing process, as
10501050 8 defined in Section 2-45 of the Retailers' Occupation Tax
10511051 9 Act, wherein the testing takes place on private property.
10521052 10 (2) Undyed diesel fuel used by a manufacturer on
10531053 11 private property in the research and development, as
10541054 12 defined in Section 1.29, of machinery or equipment
10551055 13 intended for manufacture.
10561056 14 (3) Undyed diesel fuel used by a single unit
10571057 15 self-propelled agricultural fertilizer implement,
10581058 16 designed for on and off road use, equipped with flotation
10591059 17 tires and specially adapted for the application of plant
10601060 18 food materials or agricultural chemicals.
10611061 19 (4) Undyed diesel fuel used by a commercial motor
10621062 20 vehicle for any purpose other than operating the
10631063 21 commercial motor vehicle upon the public highways. Claims
10641064 22 shall be limited to commercial motor vehicles that are
10651065 23 operated for both highway purposes and any purposes other
10661066 24 than operating such vehicles upon the public highways.
10671067 25 (5) Undyed diesel fuel used by a unit of local
10681068 26 government in its operation of an airport if the undyed
10691069
10701070
10711071
10721072
10731073
10741074 SB0022 - 28 - LRB104 03537 HLH 13560 b
10751075
10761076
10771077 SB0022- 29 -LRB104 03537 HLH 13560 b SB0022 - 29 - LRB104 03537 HLH 13560 b
10781078 SB0022 - 29 - LRB104 03537 HLH 13560 b
10791079 1 diesel fuel is used directly in airport operations on
10801080 2 airport property.
10811081 3 (6) Undyed diesel fuel used by refrigeration units
10821082 4 that are permanently mounted to a semitrailer, as defined
10831083 5 in Section 1.28 of this Law, wherein the refrigeration
10841084 6 units have a fuel supply system dedicated solely for the
10851085 7 operation of the refrigeration units.
10861086 8 (7) Undyed diesel fuel used by power take-off
10871087 9 equipment as defined in Section 1.27 of this Law.
10881088 10 (8) Beginning on the effective date of this amendatory
10891089 11 Act of the 94th General Assembly, undyed diesel fuel used
10901090 12 by tugs and spotter equipment to shift vehicles or parcels
10911091 13 on both private and airport property. Any claim under this
10921092 14 item (8) may be made only by a claimant that owns tugs and
10931093 15 spotter equipment and operates that equipment on both
10941094 16 private and airport property. The aggregate of all credits
10951095 17 or refunds resulting from claims filed under this item (8)
10961096 18 by a claimant in any calendar year may not exceed
10971097 19 $100,000. A claim may not be made under this item (8) by
10981098 20 the same claimant more often than once each quarter. For
10991099 21 the purposes of this item (8), "tug" means a vehicle
11001100 22 designed for use on airport property that shifts
11011101 23 custom-designed containers of parcels from loading docks
11021102 24 to aircraft, and "spotter equipment" means a vehicle
11031103 25 designed for use on both private and airport property that
11041104 26 shifts trailers containing parcels between staging areas
11051105
11061106
11071107
11081108
11091109
11101110 SB0022 - 29 - LRB104 03537 HLH 13560 b
11111111
11121112
11131113 SB0022- 30 -LRB104 03537 HLH 13560 b SB0022 - 30 - LRB104 03537 HLH 13560 b
11141114 SB0022 - 30 - LRB104 03537 HLH 13560 b
11151115 1 and loading docks.
11161116 2 Any person who has paid the tax imposed by Section 2 of
11171117 3 this Law upon undyed diesel fuel that is unintentionally mixed
11181118 4 with dyed diesel fuel and who owns or controls the mixture of
11191119 5 undyed diesel fuel and dyed diesel fuel may file a claim for
11201120 6 refund to recover the amount paid. The amount of undyed diesel
11211121 7 fuel unintentionally mixed must equal 500 gallons or more. Any
11221122 8 claim for refund of unintentionally mixed undyed diesel fuel
11231123 9 and dyed diesel fuel shall be supported by documentation
11241124 10 showing the date and location of the unintentional mixing, the
11251125 11 number of gallons involved, the disposition of the mixed
11261126 12 diesel fuel, and any other information that the Department may
11271127 13 reasonably require. Any unintentional mixture of undyed diesel
11281128 14 fuel and dyed diesel fuel shall be sold or used only for
11291129 15 non-highway purposes.
11301130 16 The Department shall promulgate regulations establishing
11311131 17 specific limits on the amount of undyed diesel fuel that may be
11321132 18 claimed for refund.
11331133 19 For purposes of claims for refund, "loss" means the
11341134 20 reduction of motor fuel resulting from fire, theft, spillage,
11351135 21 spoilage, leakage, or any other provable cause, but does not
11361136 22 include a reduction resulting from evaporation, or shrinkage
11371137 23 due to temperature variations. In the case of losses due to
11381138 24 fire or theft, the claimant must include fire department or
11391139 25 police department reports and any other documentation that the
11401140 26 Department may require.
11411141
11421142
11431143
11441144
11451145
11461146 SB0022 - 30 - LRB104 03537 HLH 13560 b
11471147
11481148
11491149 SB0022- 31 -LRB104 03537 HLH 13560 b SB0022 - 31 - LRB104 03537 HLH 13560 b
11501150 SB0022 - 31 - LRB104 03537 HLH 13560 b
11511151 1 (Source: P.A. 100-1171, eff. 1-4-19.)
11521152 2 (35 ILCS 505/14a) (from Ch. 120, par. 430.1)
11531153 3 Sec. 14a. The Department of Revenue may enter into
11541154 4 reciprocal agreements with the appropriate officials of any
11551155 5 other state under which the Department may waive all or any
11561156 6 part of the requirements imposed by the laws of this State upon
11571157 7 those who use or consume motor fuel in Illinois upon which a
11581158 8 tax has been paid to such other state, provided that the
11591159 9 officials of such other state grant equivalent privileges with
11601160 10 respect to motor fuel used in such other state but upon which
11611161 11 the tax has been paid to Illinois.
11621162 12 The Department may enter the International Fuel Tax
11631163 13 Agreement or other cooperative compacts or agreements with
11641164 14 other states or jurisdictions to permit base state or base
11651165 15 jurisdiction licensing of persons using motor fuel in this
11661166 16 State. Those agreements may provide for the cooperation and
11671167 17 assistance among member states in the administration and
11681168 18 collection of motor fuel tax, including, but not limited to,
11691169 19 exchanges of information, auditing and assessing of interstate
11701170 20 carriers and suppliers, and any other activities necessary to
11711171 21 further uniformity.
11721172 22 Pursuant to federal mandate, upon membership in the
11731173 23 International Fuel Tax Agreement ("Agreement"), the motor fuel
11741174 24 use tax imposed upon Commercial Motor Vehicles required to be
11751175 25 registered under the terms of the Agreement shall be
11761176
11771177
11781178
11791179
11801180
11811181 SB0022 - 31 - LRB104 03537 HLH 13560 b
11821182
11831183
11841184 SB0022- 32 -LRB104 03537 HLH 13560 b SB0022 - 32 - LRB104 03537 HLH 13560 b
11851185 SB0022 - 32 - LRB104 03537 HLH 13560 b
11861186 1 administered according to the terms of the Agreement, as now
11871187 2 and hereafter amended. Illinois shall not establish, maintain,
11881188 3 or enforce any law or regulation that has fuel use tax
11891189 4 reporting requirements or that provides for the payment of a
11901190 5 fuel use tax, unless that law or regulation is in conformity
11911191 6 with the Agreement.
11921192 7 The Department shall adopt rules and regulations to
11931193 8 implement the provisions of the Agreement.
11941194 9 (Source: P.A. 88-480.)
11951195 10 (35 ILCS 505/15) (from Ch. 120, par. 431)
11961196 11 Sec. 15. 1. Any person who knowingly acts as a distributor
11971197 12 of motor fuel or supplier of special fuel, or receiver of fuel
11981198 13 without having a license so to do, or who knowingly fails or
11991199 14 refuses to file a return with the Department as provided in
12001200 15 Section 2b, Section 5, or Section 5a of this Act, or who
12011201 16 knowingly fails or refuses to make payment to the Department
12021202 17 as provided either in Section 2b, Section 6, Section 6a, or
12031203 18 Section 7 of this Act, shall be guilty of a Class 3 felony.
12041204 19 Each day any person knowingly acts as a distributor of motor
12051205 20 fuel, supplier of special fuel, or receiver of fuel without
12061206 21 having a license so to do or after such a license has been
12071207 22 revoked, constitutes a separate offense.
12081208 23 2. Any person who acts as a motor carrier without having a
12091209 24 valid motor fuel use tax license, issued by the Department or
12101210 25 by a member jurisdiction under the provisions of the
12111211
12121212
12131213
12141214
12151215
12161216 SB0022 - 32 - LRB104 03537 HLH 13560 b
12171217
12181218
12191219 SB0022- 33 -LRB104 03537 HLH 13560 b SB0022 - 33 - LRB104 03537 HLH 13560 b
12201220 SB0022 - 33 - LRB104 03537 HLH 13560 b
12211221 1 International Fuel Tax Agreement, or a valid single trip
12221222 2 permit is guilty of a Class A misdemeanor for a first offense
12231223 3 and is guilty of a Class 4 felony for each subsequent offense.
12241224 4 Any person (i) who fails or refuses to make payment to the
12251225 5 Department as provided in Section 13a.1 of this Act or in the
12261226 6 International Fuel Tax Agreement referenced in Section 14a, or
12271227 7 (ii) who fails or refuses to make the quarterly return as
12281228 8 provided in Section 13a.3 is guilty of a Class 4 felony; and
12291229 9 for each subsequent offense, such person is guilty of a Class 3
12301230 10 felony.
12311231 11 3. In case such person acting as a distributor, receiver,
12321232 12 supplier, or motor carrier is a corporation, then the officer
12331233 13 or officers, agent or agents, employee or employees, of such
12341234 14 corporation responsible for any act of such corporation, or
12351235 15 failure of such corporation to act, which acts or failure to
12361236 16 act constitutes a violation of any of the provisions of this
12371237 17 Act as enumerated in paragraphs 1 and 2 of this Section, shall
12381238 18 be punished by such fine or imprisonment, or by both such fine
12391239 19 and imprisonment as provided in those paragraphs.
12401240 20 3.5. Any person who knowingly enters false information on
12411241 21 any supporting documentation required to be kept by Section 6
12421242 22 or 6a of this Act is guilty of a Class 3 felony.
12431243 23 3.7. Any person who knowingly attempts in any manner to
12441244 24 evade or defeat any tax imposed by this Act or the payment of
12451245 25 any tax imposed by this Act is guilty of a Class 2 felony.
12461246 26 4. Any person who refuses, upon demand, to submit for
12471247
12481248
12491249
12501250
12511251
12521252 SB0022 - 33 - LRB104 03537 HLH 13560 b
12531253
12541254
12551255 SB0022- 34 -LRB104 03537 HLH 13560 b SB0022 - 34 - LRB104 03537 HLH 13560 b
12561256 SB0022 - 34 - LRB104 03537 HLH 13560 b
12571257 1 inspection, books and records, or who fails or refuses to keep
12581258 2 books and records in violation of Section 12 of this Act, or
12591259 3 any distributor or , receiver, or supplier who violates any
12601260 4 reasonable rule or regulation adopted by the Department for
12611261 5 the enforcement of this Act is guilty of a Class A misdemeanor.
12621262 6 Any person who acts as a blender in violation of Section 3 of
12631263 7 this Act is guilty of a Class 4 felony.
12641264 8 5. Any person licensed under Section 13a.4, 13a.5, or the
12651265 9 International Fuel Tax Agreement who: (a) fails or refuses to
12661266 10 keep records and books, as provided in Section 13a.2 or as
12671267 11 required by the terms of the International Fuel Tax Agreement,
12681268 12 (b) refuses upon demand by the Department to submit for
12691269 13 inspection and examination the records required by Section
12701270 14 13a.2 of this Act or by the terms of the International Fuel Tax
12711271 15 Agreement, or (c) violates any reasonable rule or regulation
12721272 16 adopted by the Department for the enforcement of this Act, is
12731273 17 guilty of a Class A misdemeanor.
12741274 18 6. Any person who makes any false return or report to the
12751275 19 Department as to any material fact required by Sections 2b, 5,
12761276 20 5a, 7, 13, or 13a.3 of this Act or by the International Fuel
12771277 21 Tax Agreement is guilty of a Class 2 felony.
12781278 22 7. A prosecution for any violation of this Section may be
12791279 23 commenced anytime within 5 years of the commission of that
12801280 24 violation. A prosecution for tax evasion as set forth in
12811281 25 paragraph 3.7 of this Section may be prosecuted any time
12821282 26 within 5 years of the commission of the last act in furtherance
12831283
12841284
12851285
12861286
12871287
12881288 SB0022 - 34 - LRB104 03537 HLH 13560 b
12891289
12901290
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12921292 SB0022 - 35 - LRB104 03537 HLH 13560 b
12931293 1 of evasion. The running of the period of limitations under
12941294 2 this Section shall be suspended while any proceeding or appeal
12951295 3 from any proceeding relating to the quashing or enforcement of
12961296 4 any grand jury or administrative subpoena issued in connection
12971297 5 with an investigation of the violation of any provision of
12981298 6 this Act is pending.
12991299 7 8. Any person who provides false documentation required by
13001300 8 any Section of this Act is guilty of a Class 4 felony.
13011301 9 9. Any person filing a fraudulent application or order
13021302 10 form under any provision of this Act is guilty of a Class A
13031303 11 misdemeanor. For each subsequent offense, the person is guilty
13041304 12 of a Class 4 felony.
13051305 13 10. Any person who acts as a motor carrier and who fails to
13061306 14 carry a manifest as provided in Section 5.5 is guilty of a
13071307 15 Class A misdemeanor. For each subsequent offense, the person
13081308 16 is guilty of a Class 4 felony.
13091309 17 11. Any person who knowingly sells or attempts to sell
13101310 18 dyed diesel fuel for highway use or for use by
13111311 19 recreational-type watercraft on the waters of this State is
13121312 20 guilty of a Class 4 felony. For each subsequent offense, the
13131313 21 person is guilty of a Class 2 felony.
13141314 22 12. Any person who knowingly possesses dyed diesel fuel
13151315 23 for highway use or for use by recreational-type watercraft on
13161316 24 the waters of this State is guilty of a Class A misdemeanor.
13171317 25 For each subsequent offense, the person is guilty of a Class 4
13181318 26 felony.
13191319
13201320
13211321
13221322
13231323
13241324 SB0022 - 35 - LRB104 03537 HLH 13560 b
13251325
13261326
13271327 SB0022- 36 -LRB104 03537 HLH 13560 b SB0022 - 36 - LRB104 03537 HLH 13560 b
13281328 SB0022 - 36 - LRB104 03537 HLH 13560 b
13291329 1 13. Any person who sells or transports dyed diesel fuel
13301330 2 without the notice required by Section 4e shall pay the
13311331 3 following penalty:
13321332 4 First occurrence....................................$ 500
13331333 5 Second and each occurrence thereafter..............$1,000
13341334 6 14. Any person who owns, operates, or controls any
13351335 7 container, storage tank, or facility used to store or
13361336 8 distribute dyed diesel fuel without the notice required by
13371337 9 Section 4f shall pay the following penalty:
13381338 10 First occurrence....................................$ 500
13391339 11 Second and each occurrence thereafter..............$1,000
13401340 12 15. If a motor vehicle required to be registered for
13411341 13 highway purposes is found to have dyed diesel fuel within the
13421342 14 ordinary fuel tanks attached to the motor vehicle or if a
13431343 15 recreational-type watercraft on the waters of this State is
13441344 16 found to have dyed diesel fuel within the ordinary fuel tanks
13451345 17 attached to the watercraft, the operator shall pay the
13461346 18 following penalty:
13471347 19 First occurrence...................................$1,000
13481348 20 Second and each occurrence thereafter..............$5,000
13491349 21 16. Any licensed motor fuel distributor or licensed
13501350 22 supplier who sells or attempts to sell dyed diesel fuel for
13511351 23 highway use or for use by recreational-type watercraft on the
13521352 24 waters of this State shall pay the following penalty:
13531353 25 First occurrence...................................$1,000
13541354 26 Second and each occurrence thereafter..............$5,000
13551355
13561356
13571357
13581358
13591359
13601360 SB0022 - 36 - LRB104 03537 HLH 13560 b
13611361
13621362
13631363 SB0022- 37 -LRB104 03537 HLH 13560 b SB0022 - 37 - LRB104 03537 HLH 13560 b
13641364 SB0022 - 37 - LRB104 03537 HLH 13560 b
13651365 1 17. Any person who knowingly sells or distributes dyed
13661366 2 diesel fuel without the notice required by Section 4e is
13671367 3 guilty of a petty offense. For each subsequent offense, the
13681368 4 person is guilty of a Class A misdemeanor.
13691369 5 18. Any person who knowingly owns, operates, or controls
13701370 6 any container, storage tank, or facility used to store or
13711371 7 distribute dyed diesel fuel without the notice required by
13721372 8 Section 4f is guilty of a petty offense. For each subsequent
13731373 9 offense the person is guilty of a Class A misdemeanor.
13741374 10 For purposes of this Section, dyed diesel fuel means any
13751375 11 dyed diesel fuel whether or not dyed pursuant to Section 4d of
13761376 12 this Law.
13771377 13 Any person aggrieved by any action of the Department under
13781378 14 item 13, 14, 15, or 16 of this Section may protest the action
13791379 15 by making a written request for a hearing within 60 days of the
13801380 16 original action. If the hearing is not requested in writing
13811381 17 within 60 days, the original action is final.
13821382 18 All penalties received under items 13, 14, 15, and 16 of
13831383 19 this Section shall be deposited into the Tax Compliance and
13841384 20 Administration Fund.
13851385 21 (Source: P.A. 102-851, eff. 1-1-23.)
13861386 22 (35 ILCS 505/16) (from Ch. 120, par. 432)
13871387 23 Sec. 16. The Department may, after 5 days' notice, revoke
13881388 24 the distributor's or , receiver's, or supplier's license or
13891389 25 permit of any person (1) who does not operate as a distributor
13901390
13911391
13921392
13931393
13941394
13951395 SB0022 - 37 - LRB104 03537 HLH 13560 b
13961396
13971397
13981398 SB0022- 38 -LRB104 03537 HLH 13560 b SB0022 - 38 - LRB104 03537 HLH 13560 b
13991399 SB0022 - 38 - LRB104 03537 HLH 13560 b
14001400 1 or , receiver, supplier (a) under Sections 1.2, 1.14, or 1.20,
14011401 2 (2) who violates any provision of this Act or any rule or
14021402 3 regulation promulgated by the Department under Section 14 of
14031403 4 this Act, or (3) who refuses to allow any inspection or test
14041404 5 authorized by this Law.
14051405 6 Any person whose returns for 2 or more consecutive months
14061406 7 do not show sufficient taxable sales to indicate an active
14071407 8 business as a distributor or , receiver, or supplier shall be
14081408 9 deemed to not be operating as a distributor or , receiver, or
14091409 10 supplier as defined in Sections 1.2, 1.14 or 1.20.
14101410 11 The Department may, after 5 days notice, revoke any
14111411 12 distributor'sor , receiver's, or supplier's license of a
14121412 13 person who is registered as a reseller of motor fuel pursuant
14131413 14 to Section 2a or 2c of the Retailers' Occupation Tax Act and
14141414 15 who fails to collect such prepaid tax on invoiced gallons of
14151415 16 motor fuel sold or who fails to deliver a statement of tax paid
14161416 17 to the purchaser or to the Department as required by Sections
14171417 18 2d and 2e of the Retailers' Occupation Tax Act.
14181418 19 The Department may, on notice given by registered mail,
14191419 20 cancel a Blender's Permit for any violation of any provisions
14201420 21 of this Act or for noncompliance with any rule or regulation
14211421 22 made by the Department under Section 14 of this Act.
14221422 23 The Department, upon complaint filed in the circuit court,
14231423 24 may, by injunction, restrain any person who fails or refuses
14241424 25 to comply with the provisions of this Act from acting as a
14251425 26 blender or distributor of motor fuel, supplier of special
14261426
14271427
14281428
14291429
14301430
14311431 SB0022 - 38 - LRB104 03537 HLH 13560 b
14321432
14331433
14341434 SB0022- 39 -LRB104 03537 HLH 13560 b SB0022 - 39 - LRB104 03537 HLH 13560 b
14351435 SB0022 - 39 - LRB104 03537 HLH 13560 b
14361436 1 fuel, or as a receiver of fuel in this State.
14371437 2 The Department may revoke the motor fuel use tax license
14381438 3 of a motor carrier registered under Section 13a.4, or that is
14391439 4 required to be registered under the terms of the International
14401440 5 Fuel Tax Agreement, that violates any provision of this Act or
14411441 6 any rule promulgated by the Department under Sections 14 or
14421442 7 14a of this Act. Motor fuel use tax licenses that have been
14431443 8 revoked are subject to a $100 reinstatement fee.
14441444 9 Licensees registered or required to be registered under
14451445 10 Section 13a.4, or persons required to obtain single trip
14461446 11 permits under Section 13a.5, may protest any action or audit
14471447 12 finding made by the Department by making a written request for
14481448 13 a hearing within 30 days after service of the notice of the
14491449 14 original action or finding. If the hearing is not requested
14501450 15 within 30 days in writing, the original finding or action is
14511451 16 final. Once a hearing has been properly requested, the
14521452 17 Department shall give at least 20 days written notice of the
14531453 18 time and place of the hearing.
14541454 19 (Source: P.A. 94-1074, eff. 12-26-06.)
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14601460 SB0022 - 39 - LRB104 03537 HLH 13560 b