{"data":{"id":"us-ca/rtc-17153.5","jurisdiction":"us-ca","citation":"RTC § 17153.5","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"88bc100657bcf5f5351aadc8ec231f761fda2e88ae730a8d07761ba82141c694","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17152","next":"us-ca/rtc-17154"},"notice":"GroundRules: Original legal text. Not legal advice."}