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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 130
Subpart M

Leased Portions of Lessor's Business Space

Subpart M - Leased Portions of Lessor's Business SpaceSubpart M - Leased Portions of Lessor's Business Space

Subpart L - Timely Mailing Treated as Timely Filing and Paying Subpart N - Sales for Resale

Section 130.1301 - When Lessee of Premises Must File Return for Leased Department Section 130.1305 - When Lessor of Premises Should File Return for Business Operated on Leased Premises Section 130.1310 - Meaning of "lessor" and "lessee" in This Regulation

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