§ Ind. Code § 3-9-5-16Cumulative reports

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(a) This subsection applies to a candidate's committee of a candidate whose name
does not appear on the ballot at any time during a year and who is not a write-in candidate
during that year. The reports required to be filed by this chapter are cumulative during the
year. If no contributions or expenditures have been accepted or made during a year, the
treasurer of the candidate's committee shall file a statement to that effect.
(b) This subsection applies to a political action committee or a regular party committee.
If a committee has not received or made contributions or expenditures, the committee shall
file a report under section 6 of this chapter stating that no contributions or expenditures have
been received or made.

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