§ 24916.2. — 24916.2. (Amended by Stats. 1977, Ch. 853.)

California § 24916.2.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 11.: PART 11. CORPORATION TAX LAW
• Ch. 15.: CHAPTER 15. Gain or Loss on Disposition of Property
• Art. 2.: ARTICLE 2. Basis for Computation of Gain or Loss

Text

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.

Legislative History

Amended by Stats. 1977, Ch. 853.