Cal. RTC § 17131.10
This is the official text of Cal. RTC § 17131.10, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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 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.
Status: in_force · Read it on the official government site
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