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86 Illinois Administrative Code (Revenue)

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

Official textilga.gov

# 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)

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Nearby sections (25 sections)
  1. sec-130-901 · 86 Ill. Adm. Code 130.901 — Civil Penalties
  2. sec-130-905 · 86 Ill. Adm. Code 130.905 — Interest
  3. sec-130-910 · 86 Ill. Adm. Code 130.910 — Criminal Penalties
  4. sec-130-915 · 86 Ill. Adm. Code 130.915 — Criminal Investigations
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  6. sec-130-1101 · 86 Ill. Adm. Code 130.1101 — Definition of Federal Area
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  8. sec-130-1110 · 86 Ill. Adm. Code 130.1110 — No Distinction Between…
  9. sec-130-1201 · 86 Ill. Adm. Code 130.1201 — General Information
  10. sec-130-1205 · 86 Ill. Adm. Code 130.1205 — Due Date that Falls on…
  11. sec-130-1301 · 86 Ill. Adm. Code 130.1301 — When Lessee of Premises…
  12. sec-130-1305 · 86 Ill. Adm. Code 130.1305 — When Lessor of Premises…
  13. sec-130-1310 · 86 Ill. Adm. Code 130.1310 — Meaning of "Lessor" and…
  14. sec-130-1401 · 86 Ill. Adm. Code 130.1401 — Seller's Responsibility to…
  15. sec-130-1405 · 86 Ill. Adm. Code 130.1405 — Seller's Responsibility to…
  16. sec-130-1410 · 86 Ill. Adm. Code 130.1410 — Requirements for…
  17. sec-130-1415 · 86 Ill. Adm. Code 130.1415 — Resale Number – When…
  18. sec-130-1420 · 86 Ill. Adm. Code 130.1420 — Blanket Certificate of…
  19. sec-130-1501 · 86 Ill. Adm. Code 130.1501 — Claims for Credit –…
  20. sec-130-1505 · 86 Ill. Adm. Code 130.1505 — Disposition of Credit…
  21. sec-130-1510 · 86 Ill. Adm. Code 130.1510 — Refunds
  22. sec-130-1515 · 86 Ill. Adm. Code 130.1515 — Interest
  23. sec-130-1520 · 86 Ill. Adm. Code 130.1520 — Verified Credit
  24. sec-130-1601 · 86 Ill. Adm. Code 130.1601 — When Returns are Required…
  25. sec-130-1605 · 86 Ill. Adm. Code 130.1605 — When Returns Are Not…
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