Home › California › CA RTC › … Division 2 — Other Taxes › Part 10 — Personal Income Tax › Chapter 3 — Computation of Taxable Income › Article 2 — Items Specifically Included in Gross Income › Cal. Rev. & Tax. Code § 17090
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17090
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.
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Nearby sections (25 sections) 17081 17082 17083 17085 17085.7 17086 17087 17087.6 17087.5 17088 17088.1 17088.3 17090 17091 17131 17131.3 17131.4 17131.6 17131.7 17131.10 17131.12 17131.14 17131.16 17131.17 17131.20 Full table of contents →