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Cal. Revenue and Taxation Code § 24315

Cal. Revenue and Taxation Code § 24315

California · California Revenue and Taxation Code · Status: effective · Effective 1986-09-29

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Cal. Revenue and Taxation Code § 24315, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922018
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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.