TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 475 ILLINOIS HYDRAULIC FRACTURING TAX ACT


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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.