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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART475. ILLINOIS HYDRAULIC FRACTURING TAX ACT |
| § 475.100. Nature of the Tax |
| § 475.105. Definitions |
| § 475.110. Tax Imposed |
| § 475.115. Average Daily Production for Wells or Production Units Subject to Tax |
| § 475.120. Exemptions from Tax |
| § 475.125. Taxable Value of Oil and Gas |
| § 475.130. Withholding of Tax |
| § 475.135. Payment of Tax |
| § 475.140. Returns |
| § 475.145. Claims and Credit Memoranda |
| § 475.150. Books and Records |
| § 475.160. Registration of Purchasers and Operators Responsible for Withholding and Remitting Tax |
| § 475.165. Transporters of Oil and Gas |
| § 475.170. Local Workforce Tax Rate Reduction |
| § 475.175. Penalties and Interest; Hearings |
| § 475.180. Incorporation by Reference |
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SOURCE: Adopted at 42 Ill. Reg. 20127, effective October 25, 2018; amended at 47 Ill. Reg. 1462, effective January 17, 2023.
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Notation
AUTHORITY: Implementing the Illinois Hydraulic Fracturing Tax Act [35 ILCS 450/2-65].