California Legal Codes and Statutes

§ 18154

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.

Cite this section

Cal. Rev. & Tax. Code § 18154 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-14-general-rules-for-determining-capital-gains-and-losses/section-18154

Other sections in Chapter 14 - General Rules for Determining Capital Gains and Losses

§ 18151§ 18151.5§ 18151.9§ 18152§ 18154§ 18155§ 18155.5§ 18155.6§ 18165§ 18171§ 18171.5§ 18177§ 18178§ 18180§ 18181

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.