Rev. & Tax. Code, § 24315 · Article 2. Exclusions

Rev. & Tax. Code, § 24315

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=24315.
Text hash: sha256 88bc100657bcf5f5351aadc8ec231f761fda2e88ae730a8d07761ba82141c694
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Public Resources Code

Pub. Resources Code, div. 12.1, ch. 2DefinitionsPrinted as Chapter 2 (commencing with Section 14502) of Division 12.1 of the Public Resources Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.