California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 3. Computation of Taxable Income |
ARTICLE 2. Items Specifically Included in Gross Income |
Section 17090.
Latest version.
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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.
(Added by Stats. 1992, Ch. 554, Sec. 6. Effective January 1, 1993.)