California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 14. General Rules for Determining Capital Gains and Losses |
Section 18154.
Latest version.
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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. Effective April 7, 2011.)