BlackletterCalifornia law

Revenue and Taxation Code § 24916.2

ARTICLE 2. Basis for Computation of Gain or Loss

Current as of September 28, 2026Rev. & Tax. Code, § 24916.2Official source ↗Ask about this

Amended by Stats. 1977, Ch. 853.

Notwithstanding the provisions of Section 24916 no adjustment shall be made 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.