North Carolina Code § 163-278.40D

Campaign report; nonpartisan primary and elections.
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In any city election conducted under the nonpartisan primary method in accordance with G.S. 163-279(a)(3) and G.S. 163-294, the following reports shall be filed in addition to the organizational report:
(1) Thirty-five-day Report. - The treasurer shall file a report with the board 35 days before the primary if the candidate is in a primary or the same length of time before the election if the candidate is not in a primary.
(2) Pre-primary and Pre-election Reports. - The treasurer shall file a report 10 days before the primary if the candidate is in a primary and 10 days before the election.
(3) Semiannual Reports. - If contributions are received or expenditures made during any part of a calendar year, for which no reports are otherwise required by this section, any and all those contributions and expenditures shall be reported on semiannual reports due on the last Friday in July, covering the period through June 30, and due on the last Friday in January, covering the period through December 31 of the previous year.

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