Revenue and Taxation Code section 24441

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.

Source: Section 24441, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24441. (updated Jan. 1, 1977; accessed Jun. 18, 2026).

24421
24422
24422.3
24424
24425
24426
24427
24428
24429
24430
24431
24434
24436.1
24436.5
24437
24438
24439
24440
24441
24442
24442.5
24443
24447
24448
24449

Up to date

Verified:
Jun. 18, 2026

§ 24441's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24441

Original Source: Section 24441, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24441. (last accessed May 12, 2025).