California Revenue and Taxation Code

§ 24347.5

RTC § 24347.5 Effective Jan 1, 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)Forest fire or any other related casualty occurring in 1985 in California.

(2)Storm, flooding, or any other related casualty occurring in 1986 in California.

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Legislative history

Amended by Stats. 2009, Ch. 299, Sec. 3. (AB 1568) Effective January 1, 2010.