A. A political action committee and political party shall file a campaign finance report covering each reporting period as follows:

1. 1. For a calendar quarter without an election, the political action committee or political party shall file a quarterly report. The quarterly report shall be:

   1. (a) Filed not later than the fifteenth day of the month after the calendar quarter.
   2. (b) Complete through the last day of the calendar quarter.

2. 2. For a calendar quarter with an election, the political action committee or political party shall file a preelection and postelection report as follows:

   1. (a) A preelection report shall be:

      1. (i) Filed not later than fifteen days before the election.
      2. (ii) Complete from the first day of the applicable calendar quarter through the seventeenth day before the election.

   2. (b) A postelection report shall be:

      1. (i) Filed not later than the fifteenth day after the applicable calendar quarter.
      2. (ii) Complete from the sixteenth day before the election through the last day of the applicable calendar quarter.

B. A candidate committee for a statewide candidate shall file campaign finance reports covering each reporting period as follows:

1. 1. A quarterly report that is filed for each calendar quarter every year. A quarterly report shall be filed not later than the fifteenth day of the month after the calendar quarter.
2. 2. In addition to the reports prescribed by paragraph 1 of this subsection, a postprimary report that is complete through the primary election and that is filed not later than fifteen days after the primary election.

C. A candidate committee for a legislative, county, city or town candidate shall file campaign finance reports covering each reporting period as follows:

1. 1. An annual report that is filed for each year other than the year of the general election for the office that candidate is seeking. For a city or town candidate, the year of the city's or town's second, runoff or general election for the office that candidate is seeking, however designated by the city or town, is deemed the year of the general election for that candidate. An annual report shall be complete through the end of the calendar year and shall be filed not later than January 15.
2. 2. A quarterly report that is filed for each calendar quarter in the year of the general election for the office that candidate is seeking. A quarterly report shall be filed not later than the fifteenth day of the month after the calendar quarter.
3. 3. In addition to the quarterly reports for the year of the general election for the office that candidate is seeking as prescribed by paragraph 2 of this subsection, a postprimary report that is complete through the primary election and that is filed not later than fifteen days after the primary election. For a city or town candidate, the first or primary election for the office that candidate is seeking, however designated by the city or town, is deemed the primary election for that office. A postprimary report shall be complete through the primary election and shall be filed not later than fifteen days after the primary election.