California Statutes
§ 18648.5. — 18648.5. (Added by Stats. 1997, Ch. 611, Sec. 56.)
California·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
(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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California § 18648.5. (18648.5. (Added by Stats. 1997, Ch. 611, Sec. 56.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1997, Ch. 611, Sec. 56. Effective October 3, 1997.