{"data":{"id":"us-ca/rtc-24916.2","jurisdiction":"us-ca","citation":"RTC § 24916.2","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]","ARTICLE 2. Basis for Computation of Gain or Loss [24911. - 24919.]"],"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":"70e0f216d0e63efed4b459f9df0f3f0a76c2576800845ef31a093ad3dbc3a8c9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24916","next":"us-ca/rtc-24917"},"notice":"GroundRules: Original legal text. Not legal advice."}