Section 18154 Of Chapter 14. General Rules For Determining Capital Gains And Losses From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 14.

. 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.