ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 475 ILLINOIS HYDRAULIC FRACTURING TAX ACT
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 475 ILLINOIS HYDRAULIC FRACTURING TAX ACT
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Section 475.100 Nature of the Tax
Section 475.105 Definitions
Section 475.110 Tax Imposed
Section 475.115 Average Daily Production for Wells or Production Units Subject to Tax
Section 475.120 Exemptions from Tax
Section 475.125 Taxable Value of Oil and Gas
Section 475.130 Withholding of Tax
Section 475.135 Payment of Tax
Section 475.140 Returns
Section 475.145 Claims and Credit Memoranda
Section 475.150 Books and Records
Section 475.160 Registration of Purchasers and Operators Responsible for Withholding and Remitting Tax
Section 475.165 Transporters of Oil and Gas
Section 475.170 Local Workforce Tax Rate Reduction
Section 475.175 Penalties and Interest; Hearings
Section 475.180 Incorporation by Reference
AUTHORITY: Implementing the Illinois Hydraulic Fracturing Tax Act [35 ILCS 450/2-65].
SOURCE: Adopted at 42 Ill. Reg. 20127, effective October 25, 2018; amended at 47 Ill. Reg. 1462, effective January 17, 2023.