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Cal. Revenue and Taxation Code § 17131.10

Cal. Revenue and Taxation Code § 17131.10

California · California Revenue and Taxation Code · Status: effective · Effective 2011-04-07

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Cal. Revenue and Taxation Code § 17131.10, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920563
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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.