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 Sep. 22, 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
24447
24448
24449

Up to date

Verified:
Sep. 22, 2025

§ 24441's source at ca.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of California runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Certified Lawyer Referral Services Directory

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Florida:	Statutes
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

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).