20A-11-702. Campaign financial reporting of political issues expenditures by corporations -- Financial reporting.
(1) Each corporation that has made political issues expenditures on current or proposed ballot issues 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 of 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; and for a financial statement described in Subsectionsthrough, expenditures as of five calendar days before the required filing date of the financial statement. (1)(a)(ii) (v) The corporation need not file a statement under this section if it made no expenditures during the reporting period.
(2) That statement shall include: the name and address of each individual, entity, or group of individuals or entities that received a political issues expenditure of more than $50 from the corporation, and the amount of each political issues expenditure; the total amount of political issues expenditures disbursed by the corporation; and a statement by the corporation's treasurer or chief financial officer certifying the accuracy of the verified financial statement.