California Legal Codes and Statutes

§ 17090

Added by Stats. 1992, Ch. 554, Sec. 6. Effective January 1, 1993.

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.

Cite this section

Cal. Rev. & Tax. Code § 17090 (2026)
https://ca.codecond.com/codes/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

Other sections in Article 2 - Items Specifically Included in Gross Income

§ 17081§ 17082§ 17083§ 17085§ 17085.7§ 17086§ 17087§ 17087.5§ 17087.6§ 17088§ 17088.1§ 17088.3§ 17090§ 17091

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