Cal. Rev. & Tax. Code § 17275

Current through the 2023 Legislative Session.

Section 17275 - Abandonment fees; tax recoupment fees

In computing taxable income, no deduction shall be allowed for any of the following:

(a) Abandonment fees paid under Section 51061 or 51093 of the Government Code.

(b) Tax recoupment fees paid under Section 51142 of the Government Code.

Ca. Rev. and Tax. Code § 17275

Added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.