TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE PART 130 RETAILERS' OCCUPATION TAX SECTION 130.1310 MEANING OF "LESSOR" AND "LESSEE" IN THIS REGULATION
Section 130.1310 Meaning of "Lessor" and "Lessee" in this Regulation
The word "lessor" shall include lessors, concessioners and licensors. The word "lessee" shall include lessees, concessionaires and licensees.
(Source: Amended and effective January 6, 1969) |