HB 2801 — MOTOR FUEL-MEASUREMENTS

HB2801 EngrossedEnrolled LRB100 09030 HLH 19178 b AN ACT concerning revenue.

HB2801 EngrossedEnrolled - 2 - LRB100 09030 HLH 19178 b (35 ILCS 505/1.8B new) Sec.

(b) The tax on the privilege of operating motor vehicles HB2801 EngrossedEnrolled - 3 - LRB100 09030 HLH 19178 b which use diesel fuel, liquefied natural gas, or propane shall be the rate according to paragraph (a) plus an additional 2 1/2 cents per gallon.

(e) The collection of a tax, based on gallonage of all HB2801 EngrossedEnrolled - 4 - LRB100 09030 HLH 19178 b products commonly or commercially known or sold as 1-K kerosene, regardless of its classification or uses, is prohibited (i) on and after July 1, 1992 until December 31, 1999, except when the 1-K kerosene is either:

Any person who sells or uses 1-K kerosene for use in motor vehicles upon which the tax imposed by this Law has not been paid shall be liable for any tax due on the sales or use of 1-K HB2801 EngrossedEnrolled - 5 - LRB100 09030 HLH 19178 b kerosene.

However, no such tax shall be imposed upon the importation or receipt of aviation fuels and kerosene at airports with over 300,000 operations per year, for years prior to 1991, and over 170,000 operations per year beginning in 1991, located in a city of more than 1,000,000 inhabitants for sale to or use by holders of certificates of public convenience and necessity or foreign air carrier permits, issued by the United States Department of Transportation, and their air carrier affiliates, or upon the importation or receipt of aviation fuels and kerosene at HB2801 EngrossedEnrolled - 6 - LRB100 09030 HLH 19178 b facilities owned or leased by those certificate or permit holders and used in their activities at an airport described above.

Except as hereinafter provided, a person holding a valid unrevoked license to act as a distributor of motor fuel shall, between the 1st and 20th days of each calendar month, HB2801 EngrossedEnrolled - 7 - LRB100 09030 HLH 19178 b make return to the Department, showing an itemized statement of the number of invoiced gallons of motor fuel of the types specified in this Section which were purchased, acquired, received, or exported during the preceding calendar month;

(A) All products commonly or commercially known HB2801 EngrossedEnrolled - 8 - LRB100 09030 HLH 19178 b or sold as gasoline (including casing-head and absorption or natural gasoline), gasohol, motor benzol or motor benzene regardless of their classification or uses;

For purposes of this Section, a facility is considered to have withdrawal facilities that are not "readily accessible to and capable of dispensing combustible gases into the fuel supply tanks of motor vehicles" only if the HB2801 EngrossedEnrolled - 9 - LRB100 09030 HLH 19178 b combustible gases or liquefied natural gas are delivered from:

(2) if the sale is made HB2801 EngrossedEnrolled - 10 - LRB100 09030 HLH 19178 b to a person where delivery is made outside of this State the name and address of such purchaser and the point of delivery together with the date and amount delivered;

and (7) if a sale of special fuel is made to someone other than a licensed HB2801 EngrossedEnrolled - 11 - LRB100 09030 HLH 19178 b distributor, or a licensed supplier, for a use other than in motor vehicles, by making a specific notation thereof on the invoice or sales slip covering such sales and obtaining such supporting documentation as may be required by the Department.

If the Department has reason to believe and does believe that the amount shown on the return as purchased, acquired, received, exported, sold, used, lost or destroyed is incorrect, or that an amount of motor fuel of the types required by the second paragraph of this Section to be reported to the Department has not been correctly reported the Department shall HB2801 EngrossedEnrolled - 12 - LRB100 09030 HLH 19178 b fix an amount for such receipt, sales, export, use, loss or destruction according to its best judgment and information, which amount so fixed by the Department shall be prima facie correct.

On and after July 1, 2001, for each 6-month period January through HB2801 EngrossedEnrolled - 13 - LRB100 09030 HLH 19178 b June, net losses of motor fuel (for each category of motor fuel that is required to be reported on a return) as the result of evaporation or shrinkage due to temperature variations may not exceed 1% of the total gallons in storage at the beginning of each January, plus the receipts of gallonage each January through June, minus the gallonage remaining in storage at the end of each June.

102) HB2801 EngrossedEnrolled - 14 - LRB100 09030 HLH 19178 b Sec.

"Intrastate commerce" means any and all commerce or trade that is commenced, conducted and completed wholly within the limits of this State, and the phrase "introduced into intrastate commerce" means the time and place at which the HB2801 EngrossedEnrolled - 15 - LRB100 09030 HLH 19178 b first sale and delivery being made either directly to the purchaser or to a carrier for shipment to the purchaser.

"Certificate of Conformance" means a document issued by the HB2801 EngrossedEnrolled - 16 - LRB100 09030 HLH 19178 b National Conference on Weights and Measures based on testing in participating laboratories that indicates that the weights and measures or weighing and measuring device conform with the requirements of National Institute of Standards and Technology's Handbooks 44, 105-1, 105-2, 105-3, 105-4, or 105-8 and any subsequent revisions or supplements thereto.

These regulations HB2801 EngrossedEnrolled - 17 - LRB100 09030 HLH 19178 b may include (1) standards of net weight, measure or count, and reasonable standards of fill, for any commodity in package form, (2) rules governing the technical and reporting procedures to be followed and the report and record forms and marks of approval and rejection to be used by inspectors of weights and measures in the discharge of their official duties, and (3) exemptions from the sealing or marking requirements of Section 14 of this Act with respect to weights and measures of such character or size that such sealing or marking would be inappropriate, impracticable, or damaging to the apparatus in question.

Specifications, tolerances, and regulations for commercial weighing and measuring devices recommended by the National Institute of Standards and Technology and published in National Institute of Standards and Technology Handbook 44 and supplements thereto or in any publication revising or superseding Handbook 44, shall be the specifications, tolerances, and regulations for commercial weighing and HB2801 EngrossedEnrolled - 18 - LRB100 09030 HLH 19178 b measuring devices of this State, except insofar as specifically modified, amended, or rejected by a regulation issued by the Director.

The Director is authorized to prescribe by regulation, after public hearings, container sizes for fluid dairy products HB2801 EngrossedEnrolled - 19 - LRB100 09030 HLH 19178 b and container sizes for ice cream, frozen desserts, and similar items.

Beginning January 1, 1996, all receivers of fuel are subject to an environmental impact fee of $60 per 7,500 gallons of fuel, or HB2801 EngrossedEnrolled - 20 - LRB100 09030 HLH 19178 b an equivalent amount per fraction thereof, that is sold or used in Illinois.

In addition, no fee may be imposed when the sale is HB2801 EngrossedEnrolled - 21 - LRB100 09030 HLH 19178 b made with delivery to a purchaser outside this State or when the sale is made to a person holding a valid license as a receiver.

HB2801 EngrossedEnrolled - 22 - LRB100 09030 HLH 19178 b INDEX Statutes amended in order of appearance 35 ILCS 505/1.8 from Ch.