20A-11-701.5. Campaign financial reporting by corporations -- Filing requirements -- Statement contents.
(1) Each corporation that has made expenditures for political purposes that total at least $750 during a calendar year shall file a verified financial statement with the lieutenant governor's office: on January 10, reporting expenditures as of December 31 of the previous year; seven calendar days before the state political convention for each major political party; seven calendar days before the regular primary election date; on September 30; and seven calendar days before the regular general election date. The corporation shall report: a detailed listing of all expenditures made since the last financial statement; for a financial statement described in Subsectionsthrough, all expenditures as of five calendar days before the required filing date of the financial statement; and (1)(a)(ii) (v) whether the corporation, including an officer of the corporation, director of the corporation, or person with at least 10% ownership in the corporation: has bid since the last financial statement on a contract, as defined in Section, in excess of $100,000; 63G-6a-103 is currently bidding on a contract, as defined in Section, in excess of $100,000; or 63G-6a-103 is a party to a contract, as defined in Section, in excess of $100,000. 63G-6a-103 The corporation need not file a financial statement under this section if the corporation made no expenditures during the reporting period. The corporation is not required to report an expenditure made to, or on behalf of, a reporting entity that the reporting entity is required to include in a financial statement described in this chapter,, Section, or Section. Chapter 12, Part 2, Judicial Retention Elections 10-3-208 17-70-403
(2) The financial statement shall include: the name and address of each reporting entity that received an expenditure from the corporation, and the amount of each expenditure; the total amount of expenditures disbursed by the corporation; and a statement by the corporation's treasurer or chief financial officer certifying the accuracy of the financial statement.