There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
CHAPTER 14. General Rules for Determining Capital Gains and Losses
Section 18154
CA Rev & Tax Code § 18154 (through 2012 Leg Sess) What's This?
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.)
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