Sec. 25.5. For purposes of this article, a person makes a contribution during the calendar year in which the person relinquishes control over the contribution by:
(1) depositing the contribution in the United States mail; or
(2) transferring the contribution to any other person who has been directed to convey the contribution to the person intended to be the recipient of the contribution.
As added by P.L.176-1999, SEC.40.
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