Gov. Schwarzenegger declares state of emergency in multiple counties 

Gov. Schwarzenegger has declared a state of emergency on:

• June 23, 2007, in Kings County due to drought conditions;
• June 25, 2007, in El Dorado County due to the Angora Fire (near Lake Tahoe);
• July 11, 2007, in Inyo County due to the Inyo Complex Fire;
• July 19, 2007, in Riverside County due to drought conditions;
• August 2, 2007, in Kern, Colusa, and San Joaquin counties to prevent the spread of West Nile Virus, a mosquito-borne disease;  
• August 3, 2007, in Santa Barbara County due to the Zaca Fire;
• August 19, 2007, in Ventura County due to the Zaca Fire;
• September 15, 2007, in San Bernardino County due to the Butler Two Fire;
• September 16, 2007, in Imperial County due to a wind storm and heavy rain;
• October 8, 2007, in the City of San Diego due to the landslide in the Mt. Soledad area;
• October 21, 2007, in Los Angeles, Orange, Riverside, San Bernardino, San Diego, Santa Barbara, and Ventura counties due to multiple wildfires;
• November 2, 2007, in Riverside County due to extreme winds; 
• November 9, 2007, in  the City and County of San Francisco and Alameda, Contra Costa, Marin, San Mateo, Solano and Sonoma counties due to an oil spill in San Francisco Bay;
• November 24, 2007, in Los Angeles and San Diego counties due to wildfires (reactivation of the October 21, 2007 declaration);
• December 22, 2007, in Humboldt County due to the closure of Martins Ferry Bridge;
• January 4, 2008, in Glenn, Kings and Sacramento counties due to the extreme winds and heavy rain that began on January 3, 2008; 
• January 7, 2008, in Butte, Placer, San Francisco, Sutter, Yuba and Yolo counties due to the extreme winds and heavy rain that began on January 3, 2008; and
• January 9, 2008, in Colusa, Del Norte, El Dorado and Sierra counties due to the extreme winds and heavy rain that began on January 3, 2008; and
• January 14, 2008, in Mendocino county and the cities of Oakland and Grass Valley due to the extreme winds and heavy rain that began on January 3, 2008.

Taxpayers who suffered a loss may not make the “throwback election” under IRC §165(i) to which California conforms — electing to claim the loss in the year immediately preceding the year of the disaster — nor may they take a 100% disaster loss carryover unless there is enabling state legislation. However, if there is a presidential declaration for any of these counties or cities, the throwback election is available without enabling state legislation. Such a presidential declaration was made for the wildfires that began on October 21, 2007, so both a state and federal throwback election is available for these disaster victims.