Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24441 — Items Not Deductible
Cal. Rev. & Tax. Code § 24441
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In computing net income no deduction shall be allowed 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.
Citator
Cal. Rev. & Tax. Code § 24441 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.
In computing net income no deduction shall be allowed 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.