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Cal. Revenue and Taxation Code § 17275

Cal. Revenue and Taxation Code § 17275

California · California Revenue and Taxation Code · Status: effective · Effective 1983-07-28

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Cal. Revenue and Taxation Code § 17275, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920696
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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.