Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS/Ch. 2.: CHAPTER 2. Returns/Art. 4.: ARTICLE 4. Information Returns/§ 18648.5.
California Statutes

§ 18648.5. — 18648.5. (Added by Stats. 1997, Ch. 611, Sec. 56.)

California § 18648.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.2.PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
Ch. 2.CHAPTER 2. Returns
Art. 4.ARTICLE 4. Information Returns

This text of California § 18648.5. (18648.5. (Added by Stats. 1997, Ch. 611, Sec. 56.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 18648.5. (2026).

Text

(a)Section 6115 of the Internal Revenue Code, relating to disclosure related to quid pro quo contributions, shall apply, except as otherwise provided.
(b)The requirements of subdivision (a) shall be treated as being satisfied upon a showing that the requirements in Section 6115 of the Internal Revenue Code have been met with respect to that contribution for federal purposes.
(c)The provisions of this section shall apply to quid pro quo contributions made on or after January 1, 1997.

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Legislative History

Added by Stats. 1997, Ch. 611, Sec. 56. Effective October 3, 1997.

Nearby Sections

2
§ 18648.
18648. (Amended by Stats. 2005, Ch. 691, Sec. 43.5.)
§ 18648.5.
18648.5. (Added by Stats. 1997, Ch. 611, Sec. 56.)
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