Cal. Rev. & Tax. Code § 17275 | Midpage

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§ 17275

Cal. Rev. & Tax. Code § 17275

17275

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

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.