{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17275","citation":"Rev. & Tax. Code, § 17275","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 6. Deductions [17201. - 17299.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-6"}],"history":"Added by Stats. 1983, Ch. 488, Sec. 29.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>In computing taxable income, no deduction shall be allowed for any of the following:</p><p>(a) Abandonment fees paid under Section <a href=\"/gov/51061\">51061</a> or <a href=\"/gov/51093\">51093</a> of the Government Code. </p><p>(b) Tax recoupment fees paid under Section <a href=\"/gov/51142\">51142</a> of the Government Code.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17275","source":"California Legislative Information bulk export (pubinfo)"}