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