Section 24916.2 Of Article 2. Basis For Computation Of Gain Or Loss From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 15. >> Article 2.

. Notwithstanding the provisions of Section 24916 no adjustment shall be made for (a) abandonment fees paid in respect of property on which the open-space easement is terminated under Section 51061 or 51093 of the Government Code or (b) tax recoupment fees paid under Section 51142 of the Government Code.