Revenue and Taxation Code § 18154
‹ § 18152§ 18155 ›Open in browserleginfo ↗18154.
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.)