{"data":{"id":"us-ca/rtc-24441","jurisdiction":"us-ca","citation":"RTC § 24441","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"626822cc6f569bd134e788f3ea0e5701dd0c2c4cfb3a091732ce0faaf7cd6d57","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24440","next":"us-ca/rtc-24442"},"notice":"GroundRules: Original legal text. Not legal advice."}