§ 18154
42 words·~1 min read·
/ca/revenue-and-taxation-code/18154A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.