Ill. Admin. Code tit. 86 § 110.120

Current through Register Vol. 48, No. 24, June 14, 2024

Section 110.120 - Oil Right Lessees and Producers

a) Every lessee corporation, individual or unincorporated business which leases oil or natural gas rights or which operates oil-producing or natural gas-producing properties in Illinois shall make return of the real property connected with such lease or the property it operates on Form No. PTAX-186.

b) Form No. PTAX-186 shall be filed annually with the Chief County Assessment Officer between the 1st day of April and the 1st day of June.

Ill. Admin. Code tit. 86, § 110.120

Amended at 20 Ill. Reg. 13611, effective October 3, 1996