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) |