Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 3.: CHAPTER 3. Computation of Taxable Income/Art. 3.: ARTICLE 3. Items Specifically Excluded from Gross Income/§ 17153.5.
California Statutes

§ 17153.5. — 17153.5. (Added by Stats. 1986, Ch. 1290, Sec. 3.)

California § 17153.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 3.ARTICLE 3. Items Specifically Excluded from Gross Income

This text of California § 17153.5. (17153.5. (Added by Stats. 1986, Ch. 1290, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17153.5. (2026).

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.

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Legislative History

Added by Stats. 1986, Ch. 1290, Sec. 3. Effective September 29, 1986.
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California § 17153.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/CORP/17153.5..