{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24441","citation":"Rev. & Tax. Code, § 24441","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 7. Net Income [24341. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7"},{"name":"ARTICLE 3. Items Not Deductible [24421. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7/article-3"}],"history":"Amended by Stats. 1977, Ch. 853.","effective":null,"html":"<p>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 <a href=\"/gov/51061\">51061</a> or <a href=\"/gov/51093\">51093</a> of the Government Code or (b) tax recoupment fees paid under Section <a href=\"/gov/51142\">51142</a> of the Government Code.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-not-deductible-24441","source":"California Legislative Information bulk export (pubinfo)"}