106.055 Valuation of in-kind contributions.—Any person who makes an in-kind contribution shall, at the time of making such contribution, place a value on such contribution, which valuation shall be the fair market value of such contribution. Travel conveyed upon private aircraft shall be valued at the actual cost of per person commercial air travel for the same or a substantially similar route.
History.—s. 44, ch. 77-175; s. 43, ch. 2007-30.
Section: Previous 106.011 106.021 106.022 106.023 106.025 106.03 106.05 106.055 106.06 106.07 106.0701 106.0702 106.0703 106.0705 106.0706 NextLast modified: September 23, 2016