The company, based in San Francisco, also took a $45 million charge for environmental programs and tax adjustments from the prior year.

The 1991 profit would have been much lower without $37 million added from a favorable tax adjustment in Brazil.

The penalty is 20% of the amount of the tax adjustment, increased to 40% at a higher threshold.

About 130 get a minimum tax adjustment of $1,735.

To deal with the problem, the California Governor has proposed a series of what he calls "tax adjustments."

Without a one-time tax adjustment of $200 million, the loss would have been even greater.

Last year's results included a gain of $50.2 million, or 19 cents a share, from the tax adjustment.

The results for this year's quarter were helped by a one-time gain of $140 million from a favorable tax adjustment.

These figures include $1.85 a share and $2, respectively, for tax adjustments.

Would I have a claim against the town for some sort of tax adjustment or reimbursement for the damage?