Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17153.5 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17153.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1986-09-29
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling value, as defined in Chapter 2 (commencing with Section 14502) of Division 12.1 of the Public Resources Code.
Citator
Cal. Rev. & Tax. Code § 17153.5 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
Gross income does not include any amount received for empty beverage containers by a consumer from a recycling center or recycling location as the recycling value, as defined in Chapter 2 (commencing with Section 14502) of Division 12.1 of the Public Resources Code.