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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 3. Computation of Taxable Income 17071-17307›ARTICLE 6. Deductions 17201-17299.9

§ 17228

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 2014, Ch. 792, Sec. 1. (AB 877) Effective September 29, 2014.)

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California Revenue and Taxation Code

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