Bill Text: IL HB0227 | 2009-2010 | 96th General Assembly | Introduced

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Bill Title: Amends the Motor Fuel Tax Law. In a Section concerning inspections by agents of the Department of Revenue, provides that the agents must present appropriate credentials and a written notice to the owner or lessee of the place to be inspected (instead of a person who owns, operates, or controls the place to be inspected). Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2009-02-24 - Tabled By Sponsor Rep. Chapin Rose [HB0227 Detail]

Download: Illinois-2009-HB0227-Introduced.html

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96TH GENERAL ASSEMBLY State of Illinois 2009 and 2010 HB0227 Introduced 1/20/2009, by Rep. Chapin Rose SYNOPSIS AS INTRODUCED:
35 ILCS 505/12a from Ch. 120, par. 428a
Amends the Motor Fuel Tax Law. In a Section concerning inspections by agents of the Department of Revenue, provides that the agents must present appropriate credentials and a written notice to the owner or lessee of the place to be inspected (instead of a person who owns, operates, or controls the place to be inspected). Effective immediately.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Motor Fuel Tax Law is amended by changing
Section 12a as follows:
(35 ILCS 505/12a) (from Ch. 120, par. 428a)
Sec. 12a. (a) Any duly authorized agent or employee of the
Department shall have authority to enter in or upon the
premises of any manufacturer, vendor, dealer, retailer,
distributor, receiver, supplier or user of motor fuel or
special fuels during the regular business hours in order to
examine books, records, invoices, storage tanks, and any other
applicable equipment pertaining to motor fuel, aviation fuels,
home heating oils, kerosene, or special fuels, to determine
whether or not the taxes imposed by this Act have been paid.
(b) Any duly authorized agent of the Department, upon
presenting appropriate credentials and a written notice to the
owner or, in the case of a leased facility, the lessee of
person who owns, operates, or controls the place to be
inspected, shall have the authority to enter any place and to
conduct inspections in accordance with subsections (b) through
(g) of this Section.
(c) Inspections will be performed in a reasonable manner

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and at times that are reasonable under the circumstances,
taking into consideration the normal business hours of the
place to be entered.
(d) Inspections may be at any place at which taxable motor
fuel is or may be produced or stored or at any inspection site
where evidence of the following activities may be discovered:
(1) Where any dyed diesel fuel is sold or held for sale
by any person for any use which the person knows or has
reason to know is not a nontaxable use of such fuel.
(2) Where any dyed diesel fuel is held for use or used
by any person for a use other than a nontaxable use and the
person knew, or had reason to know, that the fuel was dyed
according to Section 4d.
(3) Where any person willfully alters, or attempts to
alter, the strength or composition of any dye or marking
done pursuant to Section 4d of this Law.
The places may include, but are not limited to, the
following:
(1) Any terminal.
(2) Any fuel storage facility that is not a terminal.
(3) Any retail fuel facility.
(4) Any designated inspection site.
(e) Duly authorized agents of the Department may physically
inspect, examine, or otherwise search any tank, reservoir, or
other container that can or may be used for the production,
storage, or transportation of fuel, fuel dyes, or fuel markers.

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Inspection may also be made of any equipment used for, or in
connection with, production, storage, or transportation of
fuel, fuel dyes, or fuel markers. This includes any equipment
used for the dyeing or marking of fuel. This also includes
books and records, if any, that are maintained at the place of
inspection and are kept to determine tax liability under this
Law.
(f) Duly authorized agents of the Department may detain any
motor vehicle, train, barge, ship, or vessel for the purpose of
inspecting its fuel tanks and storage tanks. Detainment will be
either on the premises under inspection or at a designated
inspection site. Detainment may continue for a reasonable
period of time as is necessary to determine the amount and
composition of the fuel.
(g) Duly authorized agents of the Department may take and
remove samples of fuel in quantities as are reasonably
necessary to determine the composition of the fuel.
(h) (1) Any person that refuses to allow an inspection
shall pay a $1,000 penalty for each refusal. This penalty
is in addition to any other penalty or tax that may be
imposed upon that person or any other person liable for tax
under this Law. All penalties received under this
subsection shall be deposited into the Tax Compliance and
Administration Fund.
(2) In addition, any licensee who refuses to allow an
inspection shall be subject to license revocation as

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provided by Section 16 of this Law.
(Source: P.A. 91-173, eff. 1-1-00.)
Section 99. Effective date. This Act takes effect upon
becoming law.