§ 17275. — 17275. (Added by Stats. 1983, Ch. 488, Sec. 29.)

California § 17275.

• Jurisdiction: California
• 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

Text

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.

Legislative History

Added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.