Section 24949 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 livestock are destroyed by or on account of disease, or are sold or exchanged because of disease, such destruction or such sale or exchange shall be treated as an involuntary conversion to which Sections 24943 to 24949, inclusive, apply.