Revenue and Taxation Code section 24315

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.

Source: Section 24315, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24315. (updated Sep. 29, 1986; accessed Aug. 25, 2025).

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Verified:
Aug. 25, 2025

§ 24315's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24315

Original Source: Section 24315, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24315. (last accessed May 12, 2025).