California Revenue and Taxation Code

§ 17153.5

RTC § 17153.5 Effective Sep 29, 1986Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

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.

Legislative history

Added by Stats. 1986, Ch. 1290, Sec. 3. Effective September 29, 1986.