Rev. & Tax. Code, § 18648.5 · Article 4. Information Returns
Rev. & Tax. Code, § 18648.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Added by Stats. 1997, Ch. 611, Sec. 56. Effective October 3, 1997.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18648.5.
- Text hash
- sha256 6eef2dbd881b5acf211671c28896b76811b6bba1fd97318b048152cc23bfdacd
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
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Revenue and Taxation Code
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