GroundRules
RTC § 17275
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 3. Computation of Taxable Income [17071. - 17307.]
- ARTICLE 6. Deductions [17201. - 17299.9.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON