I check and double checked, my web engine says that site is under maintenance. But when I go through google it comes up. Any way the Tax board says it is 197-198.1 of the tax code. So enjoy your tax deferment after that big one.
Also the archives on the National Geographic Magazines only go back to 1995. We should have looked last year. I will look in my mother's attic next time for that article and get back with y'all.
I saved five copies for my mother ;~)
And if a big one does happen here is the office of emergency services for California web site.

http://www.oes.ca.gov/