Section 17090.

Cal. Revenue and Taxation Code - RTC § 17090.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 17149.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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