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Cal. Rev. & Tax. Code § 17090

Items Specifically Included in Gross Income

Added by Stats. 1992, Ch. 554, Sec. 6

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.