Section 17131.10 Of Article 3. Items Specifically Excluded From Gross Income From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 3. >> Article 3.

. 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.