Cal. RTC § 17275
This is the official text of Cal. RTC § 17275, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in California?
Find a California lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.