Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24916.2 — Basis for Computation of Gain or Loss

Cal. Rev. & Tax. Code § 24916.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 24916.2 — Basis for Computation of Gain or Loss is in force in the current edition of the Code, and nothing recorded condemns it.

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.