Section 24315 Of Article 2. Exclusions From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 6. >> Article 2.

. 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.