§ 17275
39 words·~1 min read·
/ca/revenue-and-taxation-code/17275A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.