Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 3.: CHAPTER 3. Computation of Taxable Income/Art. 6.: ARTICLE 6. Deductions/§ 17228.
California Statutes

§ 17228. — 17228. (Added by Stats. 2014, Ch. 792, Sec. 1.)

California § 17228.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 3.CHAPTER 3. Computation of Taxable Income
Art. 6.ARTICLE 6. Deductions

This text of California § 17228. (17228. (Added by Stats. 2014, Ch. 792, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17228. (2026).

Text

For taxable years beginning on or after January 1, 2014, a deduction shall not be allowed for the amount of any fine or penalty paid or incurred by an owner of all or part of a professional sports franchise, where that fine or penalty is assessed or imposed by the professional sports league that includes that franchise.

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Legislative History

Added by Stats. 2014, Ch. 792, Sec. 1. (AB 877) Effective September 29, 2014.
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California § 17228., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17228..