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)