(a) A candidate, individual or political committee required to file a statement or report shall file that statement or report with the Secretary where any of the following occur:

1. (1) The candidate, individual or political committee has filed or would have filed a nomination paper, nomination certificate or nomination petition with the Secretary. Candidates who must file with the Secretary include those for the Governor, Lieutenant Governor, the Pennsylvania General Assembly, Auditor General, State Treasurer, Attorney General, Judges of Supreme Court, Superior Court, Commonwealth Court, Courts of Common Pleas, Municipal Court, Traffic Court.
2. (2) The statement or report concerns a Statewide issue.
3. (3) The statement or report of a political committee concerns both candidates who file for nomination with the Secretary and candidates who file with a County Board of Elections.

(b) Any candidate, individual or political committee required to file a statement or report shall file that statement or report with the local County Board of Elections when any of the following occur:

1. (1) The candidate, individual or political committee has filed or would have filed a nomination paper, nomination certificate or nomination petition with the local County Board of Elections.
2. (2) The candidate resides in the county and the candidate and his political committee created solely for the purpose of influencing his election must file reports with the Secretary.
3. (3) The statement or report concerns any issue other than a Statewide issue.