§ 17153.5
43 words·~1 min read·
/ca/revenue-and-taxation-code/17153-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.