14 C.F.R. § 29.1547 – Magnetic direction indicator.

(a) A placard meeting the requirements of this section must be installed on or near the magnetic direction indicator.
(b) The placard must show the calibration of the instrument in level flight with the engines operating.
(c) The placard must state whether the calibration was made with radio receivers on or off.
(d) Each calibration reading must be in terms of magnetic heading in not more than 45 degree increments.