(a) Campaign finance reports filed under § 13-304 of this subtitle shall cover the following reporting periods: (1) the first campaign finance report shall cover the period from the date of organization of the campaign finance entity through the day specified in item (3) of this subsection; (2) each subsequent campaign finance report shall cover the period from the closing date of the previous campaign finance report through the day specified in item (3) of this subsection; (3) (i) except as provided in item (ii) of this item, each campaign finance report shall cover the period that includes the seventh day before the day the campaign finance report is due; but (ii) the campaign finance report that is required on or before the second Friday immediately preceding an election shall cover the period through and including the preceding Sunday; and (4) if no contribution is received and no expenditure is made during the period covered by a campaign finance report, the campaign finance entity shall file a campaign finance report or an affidavit under § 13-305 of this subtitle to that effect. (b) A campaign finance report preceded by an affidavit filed in accordance with this subtitle shall cover the period from the closing date of the previous campaign finance report or date of organization of the campaign finance entity through the day specified in subsection (a)(3) of this section.
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