Rev. & Tax. Code, § 17275 · Article 6. Deductions

Rev. & Tax. Code, § 17275

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17275.
Text hash: sha256 e83a7a5273004cd769888061b289bf1205f10e36ab30b918eb9438466c2917eb
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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Government Code

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