Illinois Hydraulic Fracturing Tax Act
Section 475.100 - Nature of the TaxSection 475.105 - DefinitionsSection 475.110 - Tax ImposedSection 475.115 - Average Daily Production for Wells or Production Units Subject to TaxSection 475.120 - Exemptions From TaxSection 475.125 - Taxable Value of Oil and GasSection 475.130 - Withholding of TaxSection 475.135 - Payment of TaxSection 475.140 - ReturnsSection 475.145 - Claims and Credit MemorandaSection 475.150 - Books and RecordsSection 475.160 - Registration of Purchasers and Operators Responsible for Withholding and Remitting TaxSection 475.165 - Transporters of Oil and GasSection 475.170 - Local Workforce Tax Rate ReductionSection 475.175 - Penalties and Interest; HearingsSection 475.180 - Incorporation by Reference