Illinois · Regulations
Part 475 — ILLINOIS HYDRAULIC FRACTURING TAX ACT
16 sections
16 sections
- 86 Ill. Adm. Code 475.100Nature of the Tax
- 86 Ill. Adm. Code 475.105Definitions
- 86 Ill. Adm. Code 475.110Tax Imposed
- 86 Ill. Adm. Code 475.115Average Daily Production for Wells or Production Units Subject to Tax
- 86 Ill. Adm. Code 475.120Exemptions from Tax
- 86 Ill. Adm. Code 475.125Taxable Value of Oil and Gas
- 86 Ill. Adm. Code 475.130Withholding of Tax
- 86 Ill. Adm. Code 475.135Payment of Tax
- 86 Ill. Adm. Code 475.140Returns
- 86 Ill. Adm. Code 475.145Claims and Credit Memoranda
- 86 Ill. Adm. Code 475.150Books and Records
- 86 Ill. Adm. Code 475.160Registration of Purchasers and Operators Responsible for Withholding and Remitting Tax
- 86 Ill. Adm. Code 475.165Transporters of Oil and Gas
- 86 Ill. Adm. Code 475.170Local Workforce Tax Rate Reduction
- 86 Ill. Adm. Code 475.175Penalties and Interest; Hearings
- 86 Ill. Adm. Code 475.180Incorporation by Reference