California Revenue and Taxation Code

§ 24347.9

RTC § 24347.9 Effective Sep 29, 2010Div. 2 · Part 11 · Ch. 7 · Art. 1

Statute text

(a)An excess disaster loss, as defined in subdivision (c), shall be carried to other taxable years as provided in subdivision (b), with respect to losses resulting from any of the following disasters:

(1)Any loss sustained in the Counties of Los Angeles and Monterey as a result of wildfires that commenced in August 2009.

(2)Any loss sustained in the County of Placer as a result of wildfires that commenced in August 2009.

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Legislative history

Added by Stats. 2010, Ch. 447, Sec. 6. (AB 1662) Effective September 29, 2010.