Rev. & Tax. Code, § 24916.2 · Article 2. Basis for Computation of Gain or Loss
Rev. & Tax. Code, § 24916.2
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding the provisions of Section 24916 no adjustment shall be made 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§ionNum=24916.2.
- Text hash
- sha256 70e0f216d0e63efed4b459f9df0f3f0a76c2576800845ef31a093ad3dbc3a8c9
- 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
This section cites
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Government Code
Revenue and Taxation Code
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