Section 24441.

Cal. Revenue and Taxation Code - RTC § 24441.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

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

Starting a business in California? California LLC guide: costs and requirements