In computing taxable income, no deduction shall be allowed for any of the following:
(a)Abandonment fees paid under Section 51061 or 51093 of…#
(a) Abandonment fees paid under Section 51061 or 51093 of the Government Code.
(b)Tax recoupment fees paid under Section 51142 of the…#
(b) Tax recoupment fees paid under Section 51142 of the Government Code.
(Added by Stats. 1983, Ch. 488, Sec. 29. Effective July 28, 1983.)