Rev. & Tax. Code, § 24441 · Article 3. Items Not Deductible

Rev. & Tax. Code, § 24441

Verbatim from the official edition

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

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.

Notes and commentary — not statutory text

History

Amended by Stats. 1977, Ch. 853.

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=24441.
Text hash: sha256 626822cc6f569bd134e788f3ea0e5701dd0c2c4cfb3a091732ce0faaf7cd6d57
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