Revenue and Taxation Code § 24315

ARTICLE 2. Exclusions

Current as of September 28, 2026Rev. & Tax. Code, § 24315Official source ↗

Added by Stats. 1986, Ch. 1290, Sec. 5. Effective September 29, 1986.

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.