Section 17-22A-8

Reports of contributions and expenditures by candidates, committees, and officials; filing; procedure.

(a) The treasurer of each principal campaign committee or other political committee shall file with the Secretary of State or judge of probate, as designated in Section 17-22A-9, reports of contributions and expenditures at the following times in any year in which an election is held:

(1) Forty-five days before and between 10 and five days before the date of any election for which a political committee receives contributions or makes expenditures with a view toward influencing such election's result;

(2) Provided, however, that a report shall not be required except between five and 10 days before a run-off election.

(b) All candidates, political committees, and elected state and local officials covered under the provisions of this chapter, shall annually file with the Secretary of State or judge of probate, as designated in Section 17-22A-9, reports of contributions and expenditures made during that year. The annual reports required under this subsection shall be made on or before January 31 of the succeeding year.

(c) Each report under this section shall disclose:

(1) The amount of cash or other assets on hand at the beginning of the reporting period; provided, however, that the initial report required by this chapter shall include cash and assets acquired from the date of July 1, 1988, and forward until the end of that reporting period and disbursements made from same;

(2) The identification of each person who has made contributions to such committee or candidate within the calendar year in an aggregate amount greater than $100.00, together with the amount and date of all such contributions; provided, however, in the case of a political committee, other than a principal campaign committee, identification shall mean the name and city of residence of each person who has made contributions within the calendar year in an aggregate amount greater than $100.00;

(3) The total amount of other contributions received during the calendar year but not reported under subdivision (c)(2) of this section;

(4) Each loan to or from any person within the calendar year in an aggregate amount greater than $100.00, together with the identification of the lender, the identification of the endorsers, or guarantors, if any, and the date and amount of such loans;

(5) The total amount of receipts from any other source during such calendar year;

(6) The grand total of all receipts by or for such committee during the calendar year;

(7) The identification of each person to whom expenditures have been made by or on behalf of such committee or elected official within the calendar year in an aggregate amount greater than $100.00, the amount, date, and purpose of each such expenditure, and, if applicable, the designation of each constitutional amendment or other proposition with respect to which an expenditure was made;

(8) The identification of each person to whom an expenditure for personal services, salaries, and reimbursed expenses greater than $100.00 has been made, and which is not otherwise reported or exempted from the provisions of this chapter, including the amount, date and purpose of such expenditure;

(9) The grand total of all expenditures made by such committee or elected official during the calendar year; and

(10) The amount and nature of debts and obligations owed by or to the committee or elected official, together with a statement as to the circumstances and conditions under which any such debt or obligation was extinguished and the consideration therefor.

(d) Each report required by this section shall be signed and filed by the elected official or on behalf of the political committee by its chairman or treasurer and, if filed on behalf of a principal campaign committee, by the candidate represented by such committee. There shall be attached to each such report an affidavit subscribed and sworn to by the official or chairman or treasurer and, if filed by a principal campaign committee, the candidate represented by such committee, setting forth in substance that such report is to the best of his or her knowledge and belief in all respects true and complete, and, if made by a candidate, that he or she has not received any contributions or made any expenditures which are not set forth and covered by such report.

(Acts 1988, 1st Ex. Sess., No. 88-873, p. 397, §8.)