Ill. Admin. Code tit. 86, § 180.105 - Responsibility Of Trustees, Receivers, Executors Or Administrators
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.
Notes
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