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qualified State declared disaster

Defined in 1 place of the United States Code.

For purposes of this section, the term “qualified State declared disaster” means, with respect to any State, any natural catastrophe (including any hurricane, tornado, storm, high water, winddriven water, tidal wave, tsunami, earthquake, volcanic eruption, landslide, mudslide, snowstorm, or drought), or, regardless of cause, any fire, flood, or explosion, in any part of the State, which in the determination of the Governor of such State (or the Mayor, in the case of the District of Columbia) causes damage of sufficient severity and magnitude to warrant the application of the rules of this section.

Source

  • 2025–present26 U.S.C. § 7508AInternal Revenue Code · Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions · for purposes of this section