Illinois Administrative Code › Title 86 - REVENUE › Part 475 - ILLINOIS HYDRAULIC FRACTURING TAX ACT › Section 475.160 - Registration of Purchasers and Operators Responsible for Withholding and Remitting Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
A person
			 who engages in business as a purchaser of oil or gas in this State
subject to the tax imposed by the Tax Act
shall register with the
			 Department. Application for a certificate of registration shall be made to the
			 Department upon forms furnished by the Department and shall contain any
			 reasonable information the Department may require. Upon receipt of the
			 application for a certificate of registration in proper form, the Department
			 shall issue to the applicant a certificate of registration.
[35 ILCS
			 450/2-35 ] A first purchaser does not have any
			 obligation to register with the Department until it begins to purchase oil or
			 gas from a well on a production unit in this State permitted, or required to be
			 permitted, under the Regulatory Act or is required to withhold and remit tax
			 because the operator fails to provide a properly completed and executed
			 certification under Section
			 475.130(b)(2).
b)
An operator required to file a
			 return and pay the tax under this
Part
shall register with the
			 Department. Application for a certificate of registration shall be made to the
			 Department upon forms furnished by the Department and shall contain any
			 reasonable information the Department may require. Upon receipt of the
			 application for a certificate of registration in proper form, the Department
			 shall issue to the applicant a certificate of registration.
[35 ILCS
			 450/2-50(f) ]
c)
The Department has the power,
			 after
20 days
notice and an opportunity for a hearing, to
			 revoke a certificate of registration issued by the Department if the holder of
			 the certificate of registration fails to file a return, or to pay the tax, fee,
			 penalty, or interest shown in a filed return, or to pay any final assessment of
			 tax, fee, penalty, or interest, as required by the Tax Act or any other tax or
			 fee Act administered by the Department
[20 ILCS
			 2505/2505-380(a) ].
d)
The Department may refuse to issue
			 a certificate of registration authorized to be issued by the Department if a
			 person who is named as the owner, a partner, a corporate officer, or, in the
			 case of a limited liability company, a manager or member, of the applicant on
			 the application for the certificate of registration is or has been named as the
			 owner, a partner, a corporate officer, or, in the case of a limited liability
			 company, a manager or member, on the application for the certificate of
			 registration of a person that is in default for moneys due under the Tax Act or
			 any other tax or fee Act administered by the Department. For purposes of
			 this
subsection
only, in determining whether a person is in
			 default for moneys due, the Department shall include only amounts established
			 as a final liability within the 23 years prior to the date of the Department's
			 notice of refusal to issue the certificate of registration. For purposes of
			 this Section, "person" means any natural individual, firm, partnership,
			 association, joint stock company, joint adventure, public or private
			 corporation, or limited liability company, or a receiver, executor, trustee,
			 guardian or other representative appointed by order of any court.
[20 ILCS
			 2505/2505-380(b) ]
e) Each application for a certificate of
			 registration filed pursuant to subsections (a) and (b) shall be signed and
			 verified and shall state:
1) the name and
			 social security number or FEIN of the applicant;
2) the address of his or her principal place
			 of business;
3) the address of the
			 place of business (excluding the addresses of wells and production units) from
			 which he or she engages in the business of purchasing oil or gas or conducting
			 operations in this State;
4) the
			 name and address of the person or persons who will be responsible for filing
			 returns and payment of taxes due under the Tax Act;
5) in the case of a publicly traded
			 corporation, the FEIN of the corporation, and the name and title of the Chief
			 Financial Officer, Chief Operating Officer, and any other officer or employee
			 with responsibility for preparing tax returns under the Tax Act; and, in the
			 case of all other corporations, the FEIN of the corporation and the name,
			 title, and social security number of each corporate officer;
6) in the case of a limited liability
			 company, the name, social security number or FEIN of each manager and member;
			 and
7) in the case of a
			 partnership, the name, title, social security number or FEIN of each general
			 partner and each limited partner, if any.