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)