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.
(Added by Stats. 1986, Ch. 1290, Sec. 5. Effective September 29, 1986.)
Last modified: October 25, 2018