{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18154","citation":"Rev. & Tax. Code, § 18154","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-14"}],"history":"Added by Stats. 2011, Ch. 18, Sec. 3.   (AB 50)   Effective April 7, 2011.","effective":"2011-04-07","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-rules-for-determining-capital-gains-and-losses-18154","source":"California Legislative Information bulk export (pubinfo)"}