Revenue and Taxation Code § 17131.10

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17131.10Official source ↗

Added by Stats. 2011, Ch. 18, Sec. 1. (AB 50) Effective April 7, 2011.

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 qualified disaster within the meaning of Section 139 of the Internal Revenue Code. This section shall apply to payments made on or after September 9, 2010.