§ Ind. Code § 3-9-5-9Off-year reports; pre-election reports; filing reports when municipal primary or election not conducted

(a) Except as provided in subsections (b) and (c), in a year in which a candidate
is not a candidate for election to an office to which this article applies or does not seek
nomination at a caucus or state convention for election to an office to which this article
applies, the treasurer of the candidate's committee shall file only the report required by
section 10 of this chapter.
(b) This subsection applies to a candidate who holds one (1) office and is a candidate for
a different office (or has filed a statement of organization for an exploratory committee
without indicating that the individual is a candidate for a specific office). The treasurer of the
candidate's committee for the office the candidate holds shall file the following reports:
(1) If the committee spends, transfers in, or transfers out at least ten thousand dollars
($10,000) from January 1 until twenty-five (25) days before the primary election, the
treasurer shall file a preprimary report under section 6 of this chapter.
(2) If the committee spends, transfers in, or transfers out at least ten thousand dollars
($10,000) from twenty-five (25) days before the primary election until twenty-five (25)
days before the general election, the treasurer shall file a pregeneral election report
under section 6 of this chapter.
(3) The report required under section 10 of this chapter.
(c) This subsection applies to a candidate who is required to file a preprimary report or
preconvention report under section 6 of this chapter and who:
(1) is defeated at the primary election or convention; or
(2) withdraws or is disqualified as a candidate before the general election.
The treasurer of a candidate's committee described by this subsection is not required to file
a pregeneral election report under section 6 of this chapter but shall file the report required