{"data":{"id":"us-ca/rtc-18154","jurisdiction":"us-ca","citation":"RTC § 18154","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 federally declared disaster within the meaning of Section 1033 of the Internal Revenue Code.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]"],"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":"674c688daf988f5d2b51b74004e4e9415390350db1091c3acfcd9e942650210b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18152","next":"us-ca/rtc-18155"},"notice":"GroundRules: Original legal text. Not legal advice."}