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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE86. REVENUE |
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PART130. RETAILERS' OCCUPATION TAX |
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SUBPARTM. LEASED PORTIONS OF LESSOR'S BUSINESS SPACE |
| § 130.1301. When Lessee of Premises Must File Return for Leased Department |
| § 130.1305. When Lessor of Premises Should File Return for Business Operated on Leased Premises |
| § 130.1310. Meaning of "Lessor" and "Lessee" in this Regulation |