Section 6457 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 1.
6457
. Section 6453 shall not be applicable with respect to a lease
of tangible personal property, but the lessor shall report the
rentals paid by the lessee during the preceding reporting period; a
lessee shall report the rentals payable in the preceding reporting
period upon which tax has not been paid to his lessor required to
collect the tax. The return shall also show the amount of the taxes
for the period covered by the return and such other information as
the board deems necessary for the proper administration of this part.