35 ILCS 640/2-9
2021 Illinois Compiled Statutes|Chapter 35 - REVENUE|35 ILCS 640/ - Electricity Excise Tax Law.|Article 2 - Electricity Excise Tax Law

Sec. 2-9. Return and payment of tax by delivering  supplier.  Each delivering supplier who is required or authorized to  collect the tax imposed by this Law shall make a return to the  Department on or before the 15th day of each month for the  preceding calendar month stating the following:(1) The delivering supplier's name.(2) The address of the delivering supplier's     principal place of business and the address of the principal place of business (if that is a different address) from which the delivering supplier engaged in the business of delivering electricity in this State.(3) The total number of  kilowatt-hours which the     supplier delivered to or for purchasers during the preceding calendar month and upon the basis of which the tax is imposed.(4) Amount of tax, computed upon Item (3) at the     rates stated in Section 2-4.(5) An adjustment for uncollectible amounts of tax in     respect of prior period kilowatt-hour deliveries, determined in accordance with rules and regulations promulgated by the Department.(5.5) The amount of credits to which the taxpayer is     entitled on account of purchases made under Section 8-403.1 of the Public  Utilities Act.(6) Such other information as the Department     reasonably may require.In making such return the delivering supplier may use any  reasonable method to derive reportable "kilowatt-hours" from  the delivering supplier's records.If the average monthly tax liability to the Department of  the delivering supplier does not exceed $2,500, the Department  may authorize the delivering supplier's returns to be filed on  a quarter-annual basis, with the return for January, February  and March of a given year being due by April 30 of such year;  with the return for April, May and June of a given year being  due by July 31 of such year; with the return for July, August  and September of a given year being due by October 31 of such  year; and with the return for October, November and December  of a given year being due by January 31 of the following year.If the average monthly tax liability to the Department of  the delivering supplier does not exceed $1,000, the Department  may authorize the delivering supplier's returns to be filed on  an annual basis, with the return for a given year being due by  January 31 of the following year.Such quarter-annual and annual returns, as to form and  substance, shall be subject to the same requirements as  monthly returns.Notwithstanding any other provision in this Law  concerning the time within which a  delivering supplier may  file a return, any such delivering supplier who ceases to  engage in a kind of business which makes the person  responsible for filing returns under this Law shall file a  final return under this Law with the Department not more than  one month after discontinuing such business.Each delivering supplier whose average monthly liability  to the Department under this Law was $10,000 or more during  the preceding calendar year, excluding the month of highest  liability and the month of lowest liability in such calendar  year, and who is not operated by a unit of local government,  shall make estimated payments to the Department on or before  the 7th, 15th, 22nd and last day of the month during which tax  liability to the Department is incurred in an amount not less  than the lower of either 22.5% of such delivering supplier's  actual tax liability for the month or 25% of such delivering  supplier's actual tax liability for the same calendar month of  the preceding year.  The amount of such quarter-monthly  payments shall be credited against the final tax liability of  such delivering supplier's return for that month.  An  outstanding credit approved by the Department or a credit memorandum  issued by the Department arising  from  such delivering supplier's overpayment of his or her final tax  liability for any month may be applied to reduce the amount of  any subsequent quarter-monthly payment or credited against the  final tax liability of such delivering supplier's return for  any subsequent month.  If any quarter-monthly payment is not  paid at the time or in the amount required by this Section,  such delivering supplier shall be liable for penalty and  interest on the difference between the minimum amount due as a  payment and the amount of such payment actually and timely  paid, except insofar as such delivering supplier has  previously made payments for that month to the Department in  excess of the minimum payments previously due.If the Director finds that the information required for  the making of an accurate return cannot reasonably be compiled  by such delivering supplier within 15 days after the close of  the calendar month for which a return is to be made, the  Director may grant an extension of time for the filing of such  return for a period not to exceed 31 calendar days.  The  granting of such an extension may be conditioned upon the  deposit by such delivering supplier with the Department of an  amount of money not exceeding the amount estimated by the  Director to be due with the return so extended.  All such  deposits shall be credited against such delivering supplier's  liabilities under this Law.  If the deposit exceeds such  delivering supplier's present and probable future liabilities  under this Law, the Department shall issue to such delivering  supplier a credit memorandum, which may be assigned by such  delivering supplier to a similar person under this Law, in  accordance with reasonable rules and regulations to be  prescribed by the Department.The delivering supplier making the return provided for in  this Section shall, at the time of making such return, pay to  the Department the amount of tax imposed by this Law.Until October 1, 2002, a delivering supplier who has an average monthly  tax  liability of $10,000 or more shall make all payments  required by rules of the Department by electronic funds  transfer.  The term "average monthly tax liability" shall be  the sum of the delivering supplier's liabilities under this  Law for the immediately preceding calendar year divided by  12.  Beginning on October 1, 2002, a taxpayer who has a tax liability in the  amount set forth in subsection (b) of Section 2505-210 of the Department of  Revenue Law shall make all payments required by rules of the Department by  electronic funds transfer.  Any delivering supplier not required to make payments  by electronic funds transfer may make payments by electronic  funds transfer with the permission of the Department.  All  delivering suppliers required to make payments by electronic  funds transfer and any delivering suppliers authorized to  voluntarily make payments by electronic funds transfer shall  make those payments in the manner authorized by the  Department.If any payment provided for in this Section exceeds the delivering supplier's liabilities under this Act, as shown on an original return, the Department may authorize the delivering supplier to credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.Through June 30, 2004, each month the Department shall pay into the Public  Utility Fund in the State treasury an amount determined by the  Director to be equal to 3.0% of the funds received by  the Department pursuant to this Section.  Through June 30, 2004, the remainder of all  moneys received by the Department under this Section shall be  paid into the General Revenue Fund in the State treasury. Beginning on July 1, 2004, of the 3% of the funds received pursuant to this Section, each month the Department shall pay $416,667 into the General Revenue Fund and the balance shall be paid into the Public Utility Fund in the State treasury.    (Source: P.A. 100-1171, eff. 1-4-19.)