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86 Illinois Administrative Code (Revenue)

86 Ill. Adm. Code 140.1210 — Meaning of "Lessor" and "Lessee" in this Regulation

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

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 140 SERVICE OCCUPATION TAX SECTION 140.1210 MEANING OF "LESSOR" AND "LESSEE" IN THIS REGULATION

Section 140.1210 Meaning of "Lessor" and "Lessee" in this Regulation The word "lessor" shall include lessors, concessionaires and licensors. The word "lessee" shall include lessees, concessioners and licensees. (Source: Amended and effective August 20, 1963)

Section 140.1210 Meaning of "Lessor" and "Lessee" in this Regulation

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

(Source: Amended and effective August 20, 1963)

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Nearby sections (25 sections)
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  2. sec-140-801 · 86 Ill. Adm. Code 140.801 — General Information
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  4. sec-140-1001 · 86 Ill. Adm. Code 140.1001 — Payment of Tax
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  8. sec-140-1020 · 86 Ill. Adm. Code 140.1020 — Use of Bracket Chart
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  10. sec-140-1101 · 86 Ill. Adm. Code 140.1101 — Filing of Documents with…
  11. sec-140-1201 · 86 Ill. Adm. Code 140.1201 — When Lessee of Premises May…
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  14. sec-140-1301 · 86 Ill. Adm. Code 140.1301 — When Purpose of…
  15. sec-140-1305 · 86 Ill. Adm. Code 140.1305 — When Purpose of…
  16. sec-140-1310 · 86 Ill. Adm. Code 140.1310 — Blanket Percentage…
  17. sec-140-1401 · 86 Ill. Adm. Code 140.1401 — Claims for Credit –…
  18. sec-140-1405 · 86 Ill. Adm. Code 140.1405 — Disposition of Credit…
  19. sec-140-1410 · 86 Ill. Adm. Code 140.1410 — Refunds
  20. sec-140-1415 · 86 Ill. Adm. Code 140.1415 — Interest
  21. sec-140-1420 · 86 Ill. Adm. Code 140.1420 — Verified Credit
  22. sec-140-1501 · 86 Ill. Adm. Code 140.1501 — Procedures
  23. sec-140-1601 · 86 Ill. Adm. Code 140.1601 — Requirements and Procedures
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  25. sec-150-101 · 86 Ill. Adm. Code 150.101 — Description of the Tax
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