Section 17275.

Cal. Revenue and Taxation Code - RTC § 17275.
in effect
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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 Section 51142 of the Government Code.

References

referencesCal. Government Code - GOV § 51142.
referencesCal. Revenue and Taxation Code - RTC § 51061.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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