Revenue and Taxation Code § 17131.11
‹ § 17131.10§ 17131.12 ›Open in browserleginfo ↗17131.11.
Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Palestine disaster relief payments, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 18. (SB 711) Effective October 1, 2025.)