Revenue and Taxation Code section 18154

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.

Source: Section 18154, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18154. (updated Apr. 7, 2011; accessed Dec. 29, 2025).

18151
18151.5
18151.9
18152
18154
18155
18155.5
18155.6
18165
18171
18171.5
18177
18178
18180
18181

Up to date

Verified:
Dec. 29, 2025

§ 18154's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18154

Original Source: Section 18154, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18154. (last accessed May 12, 2025).