Cal. Rev. & Tax. Code § 24441
Current through the 2023 Legislative Session.
In computing net income no deduction shall be allowed for (a) abandonment fees paid in respect of property on which the open-space easement is terminated under Section 51061 or 51093 of the Government Code or (b) tax recoupment fees paid under Section 51142 of the Government Code.
Ca. Rev. and Tax. Code § 24441