DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 14. General Rules for Determining Capital Gains and Losses 18151-18181

§ 18154

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be treated as a federally declared disaster within the meaning of Section 1033 of the Internal Revenue Code.

(Added by Stats. 2011, Ch. 18, Sec. 3. (AB 50) Effective April 7, 2011.)

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California Revenue and Taxation Code

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