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 ↗

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.