(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: (i) on January 10, reporting expenditures as of December 31 of the previous year; (ii) seven days before the state political convention of each major political party; (iii) seven days before the regular primary election date; (iv) on September 30; and (v) seven 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; and (ii) for a financial statement described in Subsections (1)(a)(ii) through (v), 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.

(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: (i) on January 10, reporting expenditures as of December 31 of the previous year; (ii) seven days before the state political convention of each major political party; (iii) seven days before the regular primary election date; (iv) on September 30; and (v) seven days before the regular general election date.

(i) on January 10, reporting expenditures as of December 31 of the previous year;

(ii) seven days before the state political convention of each major political party;

(iii) seven days before the regular primary election date;

(iv) on September 30; and

(v) seven 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; and (ii) for a financial statement described in Subsections (1)(a)(ii) through (v), expenditures as of five days before the required filing date of the financial statement.

(i) a detailed listing of all expenditures made since the last financial statement; and

(ii) for a financial statement described in Subsections (1)(a)(ii) through (v), 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 statement by the corporation's treasurer or chief financial officer certifying the accuracy of the verified financial statement.

(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 statement by the corporation's treasurer or chief financial officer certifying the accuracy of the verified financial statement.