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. (accessed Jun. 2, 2025).

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

Last Updated

May 12, 2025

§ 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).