BlackletterCalifornia law

Revenue and Taxation Code § 18154

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18154Official source ↗

Added by Stats. 2011, Ch. 18, Sec. 3. (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 federally declared disaster within the meaning of Section 1033 of the Internal Revenue Code.