§ La. R.S. 18:1491.6(untitled)

Reports required; reporting times and periods
A. The chairman of a committee and the treasurer of the committee, if any, shall be responsible for
filing a report of all information required in this Section and R.S. 18:1491.7 with the supervisory committee
at the times required in this Section. The committee chairman and treasurer, if any, shall certify, in each
report, that the information contained in the report is true and correct to the best of their knowledge,
information, and belief, that no expenditures have been made and no contributions have been received that
are not reported therein, and that no information required by this Part has been deliberately omitted.
B. A report shall be filed for a committee for each regularly scheduled election in which the
committee participates according to the following schedule:
(1) Each committee which is participating in the election of a candidate for major office, excluding
a candidate for party primary office, shall file a report no later than the one hundred eightieth day prior to
the primary election, which shall be complete through the one hundred ninetieth day prior to the primary
election.
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(2) Each committee which is participating in the election of a candidate for major office, excluding
a candidate for party primary office, shall file a report no later than the ninetieth day prior to the primary
election, which shall be complete through the one hundredth day prior to the primary election.
(3) Each committee shall file a report no later than the thirtieth day prior to the primary election,
which shall be complete through the fortieth day prior to the primary election.
(4)(a) Each committee shall file a report no later than the tenth day prior to the primary election
which shall be complete through the twentieth day prior to the primary election.
(b) If a second party primary is held, each committee participating in the second party primary
election shall file a report no later than the tenth day prior to the second party primary election which shall
be complete through the twentieth day prior to the second party primary election.
(c) Each committee participating in an election for a party primary office shall file a report no later
than the ninetieth day prior to the general election for a party primary office, which shall be complete through
the one hundredth day prior to the general election. This shall be the final report for the election for any
committee which does not participate in the general election for party primary office, unless supplemental
reports are required as provided in Subsection D of this Section.
(d) Each committee participating in the general election for a party primary election shall file a
report no later than the thirtieth day before the general election for a party primary election, which shall be
complete through the fortieth day prior to the general election for a party primary office.
(5) Each committee shall file a report no later than the tenth day prior to the general election which
shall be complete through the twentieth day prior to the general election. This shall be the final report for
the election for any committee which does not participate in the general election, unless supplemental reports
are required as provided in Subsection D of this Section.
(6) Each committee shall file a report no later than the fortieth day after the general election which
shall be complete through the thirtieth day after the general election. This report shall be the final report for
the election for any committee which participated in the general election, unless supplemental reports are
required as provided in Subsection D of this Section.
(7) The final report of a committee that supports or opposes only one candidate who either
withdraws as a candidate or is unopposed for election to the office he seeks shall be the next report due as
required in this Subsection as of the date that the candidate withdraws or ascertains that he is unopposed,
unless supplemental reports are required as provided in Subsection (D) of this Section. The report shall
contain a statement that it is the final report and the reasons therefor.
C. During the period beginning at midnight of the twentieth day prior to a primary election and
extending through midnight of primary election day; during the period beginning at midnight of the twentieth
day prior to a second party primary election and extending through midnight of a second party primary
election day, if applicable; and during the period beginning at midnight of the twentieth day prior to a general
election and extending through midnight of general election day, each political committee, principal
campaign committee, or independent expenditure-only committee which is participating in the election shall
file a report with the supervisory committee of:
(1)(a) The full name and address of each person from whom the committee has received and
accepted a contribution, loan, or transfer of funds during such period in excess of the following amounts: a
committee participating in the election of a candidate for any major office, two thousand dollars; a committee
participating in the election of a candidate for district office, one thousand dollars; a committee participating
in the election of a candidate for any other office, five hundred dollars. If the committee is participating in
the election of candidates for offices with different reporting amounts, the amount shall be the lowest for any
candidate in whose election the committee is participating or in which any committee is participating to
which it makes or from which it receives a transfer of funds.
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(b) Such report shall include the amount and date of each such contribution or loan reported, and
a brief description and valuation of each in-kind contribution. If a loan is reported, the report shall contain
the name and address of the lender, of the recipient of the proceeds of the loan, and of any person who makes
any type of security agreement binding himself or his property, directly or indirectly, for the repayment of
all or any part of the loan.
(2) Any expenditure in excess of five hundred dollars made to a candidate, committee, or person
required to file reports by this Chapter, who makes endorsements, including the full name and address of
each person to whom such expenditure is made, the amount, date and purpose of each such expenditure, and
a brief description and valuation of an in-kind expenditure.
(3) Each report required by this Subsection shall be filed within two business days of the
contribution or loan being received or expenditure being made. If such time falls other than during regular
working hours, the report shall be filed as soon as possible after the opening of the office of the supervisory
committee on the next working day after the time at which the report is otherwise due.
D.(1) If the final report of a committee for an election, as required by Paragraph (B)(5), (6), or (7)
of this Section, or the most recent monthly report of such committee pursuant to Subsection I of this Section
shows a deficit or a surplus, the chairman and treasurer of the committee, if any, shall file supplemental
reports with the supervisory committee of all information required in R.S. 18:1491.7. Such reports shall be
filed annually no later than February twenty-eighth and shall be complete through the preceding December
thirty-first. Such a supplemental report shall be filed each year until a report has been filed which shows no
deficit and until any surplus campaign funds have been disposed of in accordance with R.S. 18:1505.2(I).
The report on surplus funds shall disclose the disbursement of such funds in the same manner as expenditures
are reported.
(2) A "deficit", for purposes of this Subsection, means debts or obligations owed by the committee
which are required to be reported by R.S. 18:1491.7(B)(14).
(3)(a) A report need not be filed under this Subsection if the committee is dissolved and shows a
deficit of less than five thousand dollars. However, if the committee is dissolved and its deficit is equal to
or greater than five thousand dollars, the committee shall file supplemental reports with the supervisory
committee of all information required in R.S. 18:1491.7. Such report shall be filed annually no later than
February twenty-eighth and shall be complete through the preceding December thirty-first. Such report shall
be filed each year for five years or until a report has been filed which shows no deficit or surplus.
(b) However, if after five years a committee with a deficit receives any contribution or if any
repayment occurs on an outstanding debt or loan, such committee shall file a supplemental report by the
following February twenty-eighth which shall be complete through the preceding December thirty-first.
(c) If the committee has surplus campaign funds, a report need not be filed under this Subsection
if such committee files an annual report in accordance with Subsection E of this Section which includes such
surplus campaign funds.
E. A report shall be filed for each committee of all information required in R.S. 18:1491.7 no later
than February twenty-eighth of each year which shall be complete as of the preceding December thirty-first.
The annual report required by this Subsection shall not be required:
(1) If under another provision of this Section, the committee has filed another report of the
information required by R.S. 18:1491.7 at any time after the preceding December tenth and prior to the
February fifteenth due date, or
(2) If during the preceding year the committee has filed a supplemental report required by
Subsection D of this Section and has not otherwise, during the reporting period, supported or opposed a
candidate, as such term is defined in R.S. 18:1483, or
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(3) If the committee has received no contributions, made no expenditures, received or made no
loans, and received or made no transfers of funds during the reporting period for such report.
F.(1) The reports required for any regularly scheduled election shall also be filed for any special
election to the extent that the dates for filing reports occur after the proclamation setting the dates for the
election.
(2) The reports required for any regularly scheduled election shall also be filed for any court-ordered
election.
(3) For elections held pursuant to R.S. 18:512, the supervisory committee may require the filing of
any reports, in addition to those filed pursuant to Subsections B, C, and D of this Section, that it deems
necessary. Any such requirement shall be by rule.
(4) The supervisory committee may promulgate rules to effect the provisions of this Subsection.
The rules may waive any report required to be filed within ten days after the proclamation setting the dates
for a special election or judgment ordering a new election and any report that the supervisory committee
deems redundant or burdensome because of the timing of the election.
G. The reporting period for all reports of committees, except the first report of a committee, shall
be the period from the time through which the preceding report was complete through the closing date for
the particular report. The reporting period for the first report of a committee shall be the period from the time
when the committee was organized through the closing date for the particular report.
H. Principal campaign committees shall file consolidated reports for subsidiary committees as more
specifically provided in R.S. 18:1491.3.
I.(1) A political committee or an independent expenditure-only committee may file monthly reports
due no later than the fifteenth day of the month following a month in which the committee accepts a
contribution or some other receipt or makes an expenditure or some other disbursement rather than file the
reports otherwise required by Subsections B and F and Paragraph (C)(1) of this Section.
(2) Such monthly reports shall include all of the information required to be included in a report
pursuant to R.S. 18:1491.7.
(3) A political committee or an independent expenditure-only committee wishing to file monthly
reports may do so upon written notification to the supervisory committee of its intention to do so delivered
to the supervisory committee no less than forty-five days prior to the due date for the next report the
committee would otherwise be required to file. The committee shall file its first monthly report no later than
the month following the month in which such notification is so delivered. Such report shall include all
information required for reports pursuant to R.S. 18:1491.7 for the period since the committee's last report.
(4) Nothing in this Subsection shall exempt a political committee or an independent
expenditure-only committee from filing the reports required by Paragraphs (C)(2) and (3) of this Section.
J. The provisions of this Section shall not apply to reports filed by a leadership committee.