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. 2.: ARTICLE 2. Items Specifically Included in Gross Income/§ 17090.
California Statutes

§ 17090. — 17090. (Added by Stats. 1992, Ch. 554, Sec. 6.)

California § 17090.
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. 2.ARTICLE 2. Items Specifically Included in Gross Income

This text of California § 17090. (17090. (Added by Stats. 1992, Ch. 554, Sec. 6.)) 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 § 17090. (2026).

Text

Gross income includes cash allowances received by an employee under a parking cash-out program, except any portion used for a ridesharing purpose and excluded from gross income by Section 17149.

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Legislative History

Added by Stats. 1992, Ch. 554, Sec. 6. Effective January 1, 1993.
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California § 17090., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17090..