Illinois Administrative Code
Title 86 - REVENUE
Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT
Section 475.160 - Registration of Purchasers and Operators Responsible for Withholding and Remitting Tax
Current through Register Vol. 48, No. 38, September 20, 2024
a) A person who engages in business as a purchaser of oil or gas in this State subject to the tax imposed by the Tax Act shall register with the Department. Application for a certificate of registration shall be made to the Department upon forms furnished by the Department and shall contain any reasonable information the Department may require. Upon receipt of the application for a certificate of registration in proper form, the Department shall issue to the applicant a certificate of registration. [35 ILCS 450/2-35] A first purchaser does not have any obligation to register with the Department until it begins to purchase oil or gas from a well on a production unit in this State permitted, or required to be permitted, under the Regulatory Act or is required to withhold and remit tax because the operator fails to provide a properly completed and executed certification under Section 475.130(b)(2).
b) An operator required to file a return and pay the tax under this Part shall register with the Department. Application for a certificate of registration shall be made to the Department upon forms furnished by the Department and shall contain any reasonable information the Department may require. Upon receipt of the application for a certificate of registration in proper form, the Department shall issue to the applicant a certificate of registration. [35 ILCS 450/2-50(f)]
c) The Department has the power, after 20 days notice and an opportunity for a hearing, to revoke a certificate of registration issued by the Department if the holder of the certificate of registration fails to file a return, or to pay the tax, fee, penalty, or interest shown in a filed return, or to pay any final assessment of tax, fee, penalty, or interest, as required by the Tax Act or any other tax or fee Act administered by the Department [20 ILCS 2505/2505-380(a)] .
d) The Department may refuse to issue a certificate of registration authorized to be issued by the Department if a person who is named as the owner, a partner, a corporate officer, or, in the case of a limited liability company, a manager or member, of the applicant on the application for the certificate of registration is or has been named as the owner, a partner, a corporate officer, or, in the case of a limited liability company, a manager or member, on the application for the certificate of registration of a person that is in default for moneys due under the Tax Act or any other tax or fee Act administered by the Department. For purposes of this subsection only, in determining whether a person is in default for moneys due, the Department shall include only amounts established as a final liability within the 23 years prior to the date of the Department's notice of refusal to issue the certificate of registration. For purposes of this Section, "person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, or limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court. [20 ILCS 2505/2505-380(b)]
e) Each application for a certificate of registration filed pursuant to subsections (a) and (b) shall be signed and verified and shall state: