225 ILCS 728/5

As used in this Act: "Board" means the Illinois Petroleum Resources Board. "Department" means the Department of Natural Resources. "First purchaser" means any person who buys Illinois crude oil or Illinois gas. "Interest owner" means a person who owns or possesses an interest in the gross production of oil or gas produced from a well in Illinois. "Person" means an individual, group of individuals, partnership, corporation, association, limited liability company, cooperative, or any other entity or an employee of the entity. "Producer" means a person who produces oil and gas or who derives a majority of his or her oil and gas income from working interest. "Qualified producer association" means an entity that is organized and operating within the State and that represents oil and gas producers on a Statewide basis.