California Revenue and Taxation Code

§ 17275

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17275 Effective Jul 28, 1983Div. 2 · Part 10 · Ch. 3 · Art. 6

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.

Legislative history

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