Illinois Administrative Code
Title 86 - REVENUE
Part 110 - LEVELING THE PLAYING FIELD FOR ILLINOIS RETAIL ACT
Section 110.120 - Oil Right Lessees and Producers

Universal Citation: 86 IL Admin Code ยง 110.120

Current through Register Vol. 48, No. 38, September 20, 2024

a) Every lessee corporation, individual or unincorporated business which leases oil or natural gas rights or which operates oil-producing or natural gas-producing properties in Illinois shall make return of the real property connected with such lease or the property it operates on Form No. PTAX-186.

b) Form No. PTAX-186 shall be filed annually with the Chief County Assessment Officer between the 1st day of April and the 1st day of June.

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.