(1) If a candidate, political committee or petition committee under ORS 260.057 or 260.118 makes an expenditure that must be reported as both an in-kind contribution and an expenditure by the candidate, political committee or petition committee for whose benefit the expenditure was made as provided in ORS 260.083 (3), the candidate, political committee or petition committee making the original expenditure shall:
(a) Notify the candidate or committee for whose benefit the expenditure was made in writing that the expenditure was made; and
(b) Deliver the notice not later than 48 hours after the time that the candidate, political committee or petition committee making the original expenditure includes the expenditure in a statement under ORS 260.057.
(2) The Secretary of State shall adopt rules requiring expenditures that must be reported as both an in-kind contribution and an expenditure by the candidate, political committee or petition committee for whose benefit the expenditure was made to be highlighted in an identifiable color in the electronic filing system required under ORS 260.057.