§ 2965. Final reports; end-of-cycle reports (a) At any time, but not later than December 15 following the general election, each candidate required to report under the provisions of section 2964 of this subchapter shall file with the Secretary of State a “final report” that lists a complete accounting of all contributions and expenditures since the last report and liquidation of surplus and that shall constitute the termination of his or her campaign activities. (b)(1) At any time, but not later than December 15 following the general election, each political committee, independent expenditure-only political committee, or political party that has not filed a final report as set forth in subdivision (2) of this subsection shall file an end-of-cycle report that lists a complete accounting of all contributions and expenditures since the last report. (2) At any time, a political committee, independent expenditure-only political committee, or a political party may file a “final report” that lists a complete accounting of all contributions and expenditures since the last report and liquidation of surplus and that shall constitute the termination of its campaign activities.
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