Revenue and Taxation Code § 17275

ARTICLE 6. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 17275Official source ↗

Added 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.