Ill. Admin. Code tit. 86 § 180.105
Current through Register Vol. 48, No. 36, September 6, 2024
Where trustees, receivers, executors or administrators (whether appointed by a Federal or a State court), by virtue of their appointment, continue to operate, manage or control a business and engage in the business of renting automobiles under lease terms of one year or less, they are liable for the Automobile Renting Occupation Tax.
Ill. Admin. Code tit. 86, § 180.105