California Revenue and Taxation Code

§ 17131.11

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17131.11 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 3

Section 4 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to East Palestine disaster relief payments, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 18. (SB 711) Effective October 1, 2025.