(1)
(a) Each corporation that has made political issues expenditures on current or proposed ballot issues that total at least $750 during a calendar year shall file a verified financial statement with the lieutenant governor's office:
(i) on January 10, reporting expenditures as of December 31 of the previous year;
(ii) seven calendar days before the state political convention of each major political party;
(iii) seven calendar days before the regular primary election date;
(iv) on September 30; and
(v) seven calendar days before the regular general election date.
(b) The corporation shall report:
(i) a detailed listing of all expenditures made since the last financial statement; and
(ii) for a financial statement described in Subsections (1)(a)(ii) through (v), expenditures as of five calendar days before the required filing date of the financial statement.
(c) The corporation need not file a statement under this section if it made no expenditures during the reporting period.
(2) That statement shall include:
(a) the name and address of each individual, entity, or group of individuals or entities that received a political issues expenditure of more than $50 from the corporation, and the amount of each political issues expenditure;
(b) the total amount of political issues expenditures disbursed by the corporation; and
(c) a statement by the corporation's treasurer or chief financial officer certifying the accuracy of the verified financial statement.