Revenue and Taxation Code § 17090

ARTICLE 2. Items Specifically Included in Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17090Official source ↗

Added by Stats. 1992, Ch. 554, Sec. 6. Effective January 1, 1993.

Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from gross income by Section 17149.