Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24315 — Exclusions
Cal. Rev. & Tax. Code § 24315
- 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 § 24315 — Exclusions 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.