GroundRules
RTC § 24441
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 7. Net Income [24341. - 24449.]
- ARTICLE 3. Items Not Deductible [24421. - 24449.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON