Cal. Rev. & Tax. Code § 24315

Current through the 2023 Legislative Session.

Section 24315 - Amount received for empty beverage containers by consumer as recycling value

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.

Ca. Rev. and Tax. Code § 24315

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