Cal. RTC § 17228
This is the official text of Cal. RTC § 17228, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
For taxable years beginning on or after January 1, 2014, a deduction shall not be allowed for the amount of any fine or penalty paid or incurred by an owner of all or part of a professional sports franchise, where that fine or penalty is assessed or imposed by the professional sports league that includes that franchise.
Status: in_force · Read it on the official government site
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