(a) A candidate shall treat a loan of money or goods as a contribution for purposes of campaign finance laws and of this part.
(b) A candidate receiving a personal loan from a financial institution must disclose the loan as a loan from the candidate to his or her campaign on the proper Contribution and Expenditure Report.
(c) On the issue of loans, see also 7 CAR §§ 3-126 and 3-135.