Article 2 - ILLINOIS HYDRAULIC FRACTURING TAX ACT
- Section 35 ILCS 450/2-5 - Short title
- Section 35 ILCS 450/2-10 - Definitions
- Section 35 ILCS 450/2-15 - Tax imposed
- Section 35 ILCS 450/2-17 - Local Workforce Tax Rate Reduction
- Section 35 ILCS 450/2-20 - Taxable value; method of determining
- Section 35 ILCS 450/2-25 - Withholding of tax
- Section 35 ILCS 450/2-30 - Payment and collection of tax
- Section 35 ILCS 450/2-35 - Registration of purchasers
- Section 35 ILCS 450/2-40 - Inspection of records by the Department; subpoena power, contempt
- Section 35 ILCS 450/2-45 - Purchaser's return and tax remittance
- Section 35 ILCS 450/2-50 - Operator returns; payment of tax
- Section 35 ILCS 450/2-55 - Tax withholding and remittance when title to minerals disputed
- Section 35 ILCS 450/2-60 - Transporters
- Section 35 ILCS 450/2-65 - Rulemaking
- Section 35 ILCS 450/2-70 - Incorporation by reference
- Section 35 ILCS 450/2-75 - Distribution of proceeds