California Code
ARTICLE 6 - Deductions
Section 17228.

17228. 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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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 10 - PERSONAL INCOME TAX

CHAPTER 3 - Computation of Taxable Income

ARTICLE 6 - Deductions

Section 17201.

Section 17201.2.

Section 17201.4.

Section 17201.5.

Section 17201.6.

Section 17201.7.

Section 17202.

Section 17203.

Section 17204.

Section 17204.7.

Section 17206.

Section 17207.

Section 17207.2.

Section 17207.3.

Section 17207.4.

Section 17207.6.

Section 17207.7.

Section 17207.8.

Section 17207.11.

Section 17207.12.

Section 17207.13.

Section 17207.14.

Section 17208.1.

Section 17209.

Section 17215.

Section 17215.1.

Section 17215.4.

Section 17220.

Section 17222.

Section 17224.

Section 17225.

Section 17228.

Section 17230.

Section 17240.

Section 17241.

Section 17250.

Section 17250.5.

Section 17255.

Section 17256.

Section 17257.

Section 17257.2.

Section 17257.4.

Section 17260.

Section 17269.

Section 17270.

Section 17271.

Section 17273.

Section 17274.

Section 17275.

Section 17275.2.

Section 17275.3.

Section 17275.4.

Section 17275.5.

Section 17276.

Section 17276.05.

Section 17276.1.

Section 17276.3.

Section 17276.4.

Section 17276.7.

Section 17276.21.

Section 17276.22.

Section 17276.23.

Section 17278.

Section 17278.5.

Section 17279.

Section 17279.4.

Section 17279.6.

Section 17280.

Section 17282.

Section 17286.

Section 17287.

Section 17299.8.

Section 17299.9.