California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 17275
Official textleginfo.legislature.ca.govlast amended
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.
Source: view the official text