13-37-225. Reports of contributions and expenditures required -- electronic filing and publication. (1) (a) Except as provided in 13-37-206, each candidate and political committee shall file with the commissioner periodic electronic reports of contributions and expenditures made by or on the behalf of a candidate or political committee.

(b) The commissioner may, for good cause shown in a written application by a candidate or political committee, grant a waiver to the requirement that reports be filed electronically.

(2) The commissioner shall post on the commissioner's website:

(a) all reports filed under 13-37-226 within 7 business days of filing; and

(b) for each election, the calendar dates that correspond with the filing requirements of 13-37-226.

(3) In lieu of all contribution and expenditure reports required by this chapter, the commissioner shall accept copies of the reports filed by candidates for congress and president of the United States and their political committees pursuant to the requirements of federal law.

(4) A person who makes an election communication, electioneering communication, or independent expenditure is subject to reporting and disclosure requirements as provided in chapters 35 and 37 of this title.