Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17275 — Deductions
Cal. Rev. & Tax. Code § 17275
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1983-07-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In computing taxable income, no deduction shall be allowed for any of the following:
Citator
Cal. Rev. & Tax. Code § 17275 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
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.