Cal. Rev. & Tax. Code § 17275

Official textCalifornia Revenue & Taxation Codeleginfo.legislature.ca.govlast amended Jul 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.

Tax recoupment fees paid under Section 51142 of the Government Code.

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