USE TAX-GASOHOL-DEFINITION

Amends the Use Tax Act. Provides that "gasohol" means a motor fuel that is a denatured ethanol and gasoline blend that contains (i) no more than 1.25% water by weight and (ii) the maximum proportion of ethanol authorized by the United States Environmental Protection Agency under Section 211 of the Clean Air Act (rather than a motor fuel blend that contains 90% gasoline, 10% denatured ethanol, and no more than 1.25% water by weight). Provides that if, on or after June 1, 2010, the United States Environmental Protection Agency (USEPA), while acting under the authority granted it in Section 211 of the Clean Air Act, authorizes an increase in the maximum proportion of ethanol that may be included in motor fuel blends, then (i) a motor fuel blend containing a proportion of ethanol greater than that which was authorized prior to the USEPA action shall not be treated as gasohol under the Retailers' Occupation Tax Act, the Service Occupation Tax Act, the Use Tax Act, or the Service Use Tax Act, until (A) the Director of Agriculture and the Director of the Environmental Protection Agency have each separately certified to the Director of Revenue that the new motor fuel blend meets the definition of "gasohol" in this Section and that the blend can be legally and safely produced and delivered to consumers with non-flex fuel vehicles and (B) the State Fire Marshal has been provided information by the storage tank owner or operator that the storage tank system, including the fuel delivery infrastructure, meets technical requirements for these regulated storage tank systems under rules promulgated by the Office of the State Fire Marshal pursuant to the Gasoline Storage Act and (ii) a motor fuel blend containing a proportion of ethanol equal to or less than that which was authorized prior to the USEPA action shall, for 180 days after the Director of Revenue receives the last of the required certifications, continue to be treated as gasohol under the Retailers' Occupation Tax Act, Service Occupation Tax Act, Use Tax Act, and Service Use Tax Act.