Section 18154.

CA Rev & Tax Code § 18154 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.)