Rev. & Tax. Code, § 18154 · Chapter 14. General Rules for Determining Capital Gains and Losses

Rev. & Tax. Code, § 18154

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

Added by Stats. 2011, Ch. 18, Sec. 3. (AB 50) Effective April 7, 2011.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=18154.
Text hash: sha256 674c688daf988f5d2b51b74004e4e9415390350db1091c3acfcd9e942650210b
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.