Election Code
Campaign and Financial Reporting Requirements
Section 701
Campaign financial reporting by corporations -- Filing requirements -- Statement contents.
     20A-11-701.   Campaign financial reporting by corporations -- Filing requirements -- 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 days before the regular primary election date;
     (iii) on August 31; and
     (iv) seven days before the regular general election date.
     (b) The corporation shall report:
     (i) a detailed listing of all expenditures made since the last statement;
     (ii) for financial statements filed under Subsections (1)(a)(ii) through (iv), all expenditures as of five 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-6-103, in excess of $100,000;
     (B) is currently bidding on a contract, as defined in Section 63G-6-103, in excess of $100,000; or
     (C) is a party to a contract, as defined in Section 63G-6-103, 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.
     (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.

Amended by Chapter 396, 2011 General Session
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