Section 24948 Of Article 3. Nontaxable Exchanges From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 15. >> Article 3.

. For purposes of this part, if property lying within an irrigation project is sold or otherwise disposed of in order to conform to the acreage limitation provisions of federal reclamation laws, such sale or disposition shall be treated as an involuntary conversion to which Sections 24943 to 24949, inclusive, apply.