Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 5. Determinations

Article 1. Returns and Payments

Section 6457

6457. Lessor and lessee. 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.

History—Stats. 1965, p. 5453, operative August 1, 1965, amended prior Section 6457 which required reporting of gross receipts from rentals and leases of tangible personal property in accordance with such rules and regulations as the board may prescribe.