1 Tex. Admin. Code § 22.37 - Virtual Currency Contributions
(a) Virtual
currency contributions are considered "in-kind" contributions.
(b) A candidate, officeholder, or political
committee must report a gain from the sale of virtual currency contributions on
the appropriate schedule if the gain exceeds the reporting threshold set by
Section
254.031(9)
of the Election Code and amended by §
18.31 of this title (relating to
Adjustments to Reporting Thresholds).
(c) The value of a virtual currency
contribution shall be reported as the fair market value of the virtual currency
upon receipt.
Notes
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