Cal. RTC § 18648.5
This is the official text of Cal. RTC § 18648.5, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
(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.
Status: in_force · Read it on the official government site
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