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.
Cal. Rev. & Tax. Code § 17153.5
Items Specifically Excluded from Gross Income
Added by Stats. 1986, Ch. 1290, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.