DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 2. Items Specifically Included in Gross Income 17081-17091

§ 17090

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

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

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California Revenue and Taxation Code

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