California Revenue and Taxation Code 17275 – In computing taxable income, no deduction shall be allowed for any of …
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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 § 51142 of the Government Code.
(Added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.)