20A-11-702.   Campaign financial reporting of political issues expenditures by corporations -- Financial reporting.
     (1) (a) Each corporation that has made political issues expenditures on current or proposed ballot issues that total at least $750 during a calendar year shall file a verified financial statement with the lieutenant governor's office on:
     (i) January 10, reporting expenditures as of December 31 of the previous year;
     (ii) August 31; and
     (iii) seven days before the regular general election.
     (b) The corporation shall report:
     (i) a detailed listing of all expenditures made since the last statement; and
     (ii) for financial statements filed on August 31 and before the primary and general elections, expenditures as of five days before the required filing date of the financial statement.
     (c) The corporation need not file a statement under this section if it made no expenditures during the reporting period.
     (2) That statement shall include:
     (a) the name and address of each individual, entity, or group of individuals or entities that received a political issues expenditure of more than $50 from the corporation, and the amount of each political issues expenditure;
     (b) the total amount of political issues expenditures disbursed by the corporation; and
     (c) a paragraph signed by the corporation's treasurer or chief financial officer verifying the accuracy of the verified financial statement.

Amended by Chapter 14, 2008 General Session
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Last revised: Thursday, May 28, 2009