86 Ill. Adm. Code 130.1310 — Meaning of "Lessor" and "Lessee" in this Regulation

# Meaning of "Lessor" and "Lessee" in this Regulation

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.1310 MEANING OF "LESSOR" AND "LESSEE" IN THIS REGULATION

Section 130.1310 Meaning of "Lessor" and "Lessee" in this Regulation The word "lessor" shall include lessors, concessioners and licensors. The word "lessee" shall include lessees, concessionaires and licensees. (Source: Amended and effective January 6, 1969)

Section 130.1310 Meaning of "Lessor" and "Lessee" in this Regulation

The word "lessor" shall include lessors, concessioners and licensors. The word "lessee" shall include lessees, concessionaires and licensees.

(Source: Amended and effective January 6, 1969)