Part 475 - Illinois Hydraulic Fracturing Tax Act

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