Ill. Admin. Code tit. 86, pt. 475

Illinois Hydraulic Fracturing Tax Act

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.DEPARTMENT OF REVENUE

475.100Nature of the Tax 475.105Definitions 475.110Tax Imposed 475.115Average Daily Production for Wells or Production Units Subject to Tax 475.120Exemptions from Tax 475.125Taxable Value of Oil and Gas 475.130Withholding of Tax 475.135Payment of Tax 475.140Returns 475.145Claims and Credit Memoranda 475.150Books and Records 475.160Registration of Purchasers and Operators Responsible for Withholding and Remitting Tax 475.165Transporters of Oil and Gas 475.170Local Workforce Tax Rate Reduction 475.175Penalties and Interest; Hearings 475.180Incorporation by Reference