§ 17228
57 words·~1 min read·
/ca/revenue-and-taxation-code/17228A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.