Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE86. REVENUE |
PART140. SERVICE OCCUPATION TAX |
SUBPARTL. LEASED PORTIONS OF LESSOR'S BUSINESS SPACE |
§ 140.1201. When Lessee of Premises May File Return for Leased Department |
§ 140.1205. When Lessor of Premises Should File Return for Leased Department |
§ 140.1210. Meaning of "Lessor" and "Lessee" in this Regulation |