CA Rev & Tax Code Section 17228

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.

Source: Section 17228, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17228..

Last Updated

Aug. 19, 2023

§ 17228’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17228

Original Source: Section 17228, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17228. (last accessed Aug. 19, 2023).