California Statutes
§ 24441. — 24441. (Amended by Stats. 1977, Ch. 853.)
California § 24441.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 7.CHAPTER 7. Net Income
Art. 3.ARTICLE 3. Items Not Deductible
This text of California § 24441. (24441. (Amended by Stats. 1977, Ch. 853.)) 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 § 24441. (2026).
Text
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.
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Legislative History
Amended by Stats. 1977, Ch. 853.
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California § 24441., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24441..