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Tax Library
IL
Illinois Administrative code
Title 86
Chapter I
Part 140
Subpart L

Leased Portions of Lessor's Business Space

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

Subpart K - Timely Mailing Treated as Timely Filing and Paying – Meaning of Due Date Which Falls on Saturday, Sunday or a Holiday Subpart M - Use of Exemption Certificates

Section 140.1201 - When Lessee of Premises May File Return for Leased Department Section 140.1205 - When Lessor of Premises Should File Return for Leased Department Section 140.1210 - Meaning of "lessor" and "lessee" in This Regulation

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