13-37-604. Reporting dates. (1) A reporting entity shall file reports quarterly, due on the 15th day of January, April, July, and October, beginning in the quarter in which the individual or minor party qualification committee becomes a reporting entity and ending when the reporting entity files a closing report as provided by subsection (4).
(2) The initial report must include contributions and expenditures prior to the time a person became a reporting entity until the 5th day before the date of filing of the initial report, even if the minor party petition subsequently fails to garner sufficient signatures to qualify the minor party for primary elections.
(3) (a) Subsequent periodic reports must cover the period of time from the closing of the previous report to 5 days before the date of filing of the next report.
(b) Reports required under subsection (1) must be filed quarterly until the reporting entity files a closing report, even if no contributions have been received or no expenditures have been made during the reporting period.
(4) (a) A reporting entity shall file a closing report whenever all debts and obligations relating to the effort in furtherance of qualifying a minor political party for primary elections are satisfied and further contributions or expenditures will not be received or made that relate to qualifying the minor political party for primary elections using the minor party petition.
(b) A closing report may be combined with the reporting entity's final quarterly report. However, the combined report must cover the period of time from the closing of the previous report until the date of filing of the combined quarterly and closing report.
(c) If the reporting entity does not file the closing report with the final quarterly report, the closing report must cover the period of the time from the closing of the last quarterly report until the date of the closing report.
(5) A reporting entity may file a combined opening and closing report if it otherwise comports with the requirements of this section.