{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24315","citation":"Rev. & Tax. Code, § 24315","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 6. Gross Income [24271. - 24329.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6"},{"name":"ARTICLE 2. Exclusions [24301. - 24315.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-6/article-2"}],"history":"Added by Stats. 1986, Ch. 1290, Sec. 5.   Effective September 29, 1986.","effective":"1986-09-29","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exclusions-24315","source":"California Legislative Information bulk export (pubinfo)"}