Revenue and Taxation 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.­ (updated Sep. 29, 2014; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 17228's source at ca​.gov