DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24330›ARTICLE 2. Exclusions 24301-24315

§ 24315

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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