Responsibility Of Trustees, Receivers, Executors Or Administrators

Section 180 Section 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.