Florida Florida Statutes
§ 106.055 — Valuation of in-kind contributions
FS § 106.055Ch. 106
Statute text
View on sourceAny 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.
Legislative history
s. 44, ch. 77-175; s. 43, ch. 2007-30html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">