{"data":{"id":"us-ca/rtc-17131.10","jurisdiction":"us-ca","citation":"RTC § 17131.10","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1cdbdd87dfe010ebaa04d0b2ec86a512c6c32a386d417b44a39d609e7c01afdb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17131.9","next":"us-ca/rtc-17131.11"},"notice":"GroundRules: Original legal text. Not legal advice."}