1. (a) A filer may correct a report filed with the commission or a local filing authority at any time.
2. (b) A corrected report must clearly identify how the corrected report is different from the report being corrected.

3. (c) Except as provided by section 18.27(b), the late fine for a report that is corrected, other than a report due eight days before an election, is waived if:

   1. (1) the original report was filed by the applicable filing deadline;
   2. (2) the corrected report is complete and accurate; and
   3. (3) the filer establishes, in accordance with subsection (e), that the original report was incomplete or incorrect because of a good-faith error.

4. (d) Except as provided by section 18.27(b), the late fine for a report due eight days before an election that is corrected is waived if:

   1. (1) the requirements for waiver under subsection (c) are satisfied; and
   2. (2) the corrected report corrects minor errors only.

5. (e) A filer who files a corrected report may submit an affidavit to establish that the original report was incomplete or incorrect because of a good-faith error. The affidavit must:

   1. (1) explain the nature of the error that led to the filing of an incomplete report;
   2. (2) state that the corrected report was filed promptly after the error became known to the filer; and
   3. (3) establish that the filer did not intend to violate a reporting requirement at the time of filing the original report.

Source Note:The provisions of this §18.9 adopted to be effective January 6, 2002, 27 TexReg 130.