A person who grants a sublease.
- Make certain that you and your room-mates (and sub-lessors) are not over that limit.
- Landowners (or sub-lessors) must not use this form to report cash rent received for pasture or farmland if the amount is based on a flat charge.
- Lessors or sub-lessors of real estate including accessories, pension inns, apartments, condominium, houses for lease, rooms and spaces for rent shall pay the tax as stated.
Definition of sublessor in:
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