Illinois Administrative Code
Title 86 - REVENUE
Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT
- 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
Current through Register Vol. 48, No. 38, September 20, 2024
AUTHORITY: Implementing the Illinois Hydraulic Fracturing Tax Act [35 ILCS 450/2-65 ].
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