California § 17275 - In computing taxable income, no deduction shall be allowed for any of the followi

Full text of California Public Contract Code - PCC § 17275 — In computing taxable income, no deduction shall be allowed for any of the followi, with citation guidance and answers to common questions.

§ 17275. In computing taxable income, no deduction shall be allowed for any of the followi

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.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 17275

What does Public Contract Code - PCC § 17275 cover?

Section 17275 ("In computing taxable income, no deduction shall be allowed for any of the followi") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite California § 17275?

A common citation format is "Public Contract Code - PCC § 17275" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of California law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.

How does California § 17275 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in California.