Revised Statues - Chapter 49 Law

With the exception of sections 49-1480 to 49-1492, gift as used in sections 49-1401 to 49-14,138 shall mean a payment, subscription, advance, forbearance, rendering or deposit of money, services or anything of value, unless consideration of equal or greater value is given therefor. Gift shall not include a campaign contribution otherwise reported as required by law, a commercially reasonable loan made in the ordinary course of business, or a gift received from a member of the individual's immediate family or from a relative.