Revenue and Taxation Code section 17275

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.

Source: Section 17275, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17275. (updated Jul. 28, 1983; accessed Jun. 25, 2025).

Up to date

Verified:
Jun. 25, 2025

§ 17275's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17275

Original Source: Section 17275, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17275. (last accessed May 12, 2025).