CHAPTER 5. REPORTS REQUIRED OF CANDIDATES AND COMMITTEES

IC 3-9-5
     Chapter 5. Reports Required of Candidates and Committees

IC 3-9-5-1
Application of chapter
    
Sec. 1. (a) Except as provided in subsection (b), this chapter applies to candidates in all elections and caucuses and to the following types of committees:
        (1) Candidate's committees.
        (2) Regular party committees.
        (3) Political action committees.
        (4) A legislative caucus committee.
    (b) This chapter does not apply to the following:
        (1) A candidate for a local office for which the compensation is less than five thousand dollars ($5,000) per year unless the candidate is required to file a written instrument designating a principal committee under IC 3-9-1-5.5.
        (2) A candidate for school board office unless the candidate is required to file a written instrument designating a principal committee under IC 3-9-1-5.5.
        (3) Elections for precinct committeeman or delegate to a state convention.
        (4) An auxiliary party organization.
As added by P.L.5-1986, SEC.5. Amended by P.L.3-1987, SEC.148; P.L.4-1991, SEC.49; P.L.3-1995, SEC.77; P.L.3-1997, SEC.200; P.L.26-2000, SEC.14.

IC 3-9-5-2
Persons required to file with election division
    
Sec. 2. The following persons, whenever required to file a report, notice, or other instrument by this article, shall file it with the election division:
        (1) Candidates for state office and their candidate's committees.
        (2) The following central committees:
            (A) State committees.
            (B) Congressional district committees.
        (3) Other regular party committees that propose to influence the election of a candidate for state or legislative office or the outcome of a public question for or against which the electorate of the whole state may vote.
        (4) Political action committees that propose to influence the election of a candidate for state or legislative office or the outcome of a public question for or against which the electorate of the whole state may vote.
        (5) Legislative caucus committees.
As added by P.L.5-1986, SEC.5. Amended by P.L.8-1992, SEC.10; P.L.2-1996, SEC.111; P.L.3-1997, SEC.201.

IC 3-9-5-3 Version a Candidates for legislative office; duplicate reports
    
Note: This version of section effective until 1-1-2011. See also following version of this section, effective 1-1-2011.
    Sec. 3. A candidate for legislative office and the candidate's committee shall file each report, notice, or other instrument required by this article with the election division. The candidate and committee shall also file a duplicate copy with the county election board of the county in which the candidate resides.
As added by P.L.5-1986, SEC.5. Amended by P.L.2-1996, SEC.112; P.L.3-1997, SEC.202.

IC 3-9-5-3 Version b
Candidates for legislative office; circuit court clerk shall provide copies of report, notice, or other instrument from state web site upon request; charges for copies
    
Note: This version of section effective 1-1-2011. See also preceding version of this section, effective until 1-1-2011.
    Sec. 3. (a) A candidate for legislative office and the candidate's committee shall file each report, notice, or other instrument required by this article with the election division.
    (b) The circuit court clerk shall, at the request of any person, furnish the person a copy of a report, notice, or other instrument required by this article for a candidate for a legislative office from electronic records maintained on the secretary of state's or election division's web site. The circuit court clerk shall charge for a copy of records furnished under this subsection as provided in IC 5-14-3.
As added by P.L.5-1986, SEC.5. Amended by P.L.2-1996, SEC.112; P.L.3-1997, SEC.202; P.L.58-2010, SEC.32.

IC 3-9-5-4
Persons required to file with county election board
    
Sec. 4. The following persons, whenever required to file a report, notice, or other instrument by this article, shall file it with the county election board of each county comprising part of the affected election district:
        (1) Candidates for local office and their candidate's committees.
        (2) Regular party committees that are not required to file with the election division.
        (3) Political action committees that are not required to file with the election division.
As added by P.L.5-1986, SEC.5. Amended by P.L.2-1996, SEC.113; P.L.3-1997, SEC.203.

IC 3-9-5-5
Receipts and expenditures; forms
    
Sec. 5. The treasurer of each committee shall file reports of receipts and expenditures on forms prescribed or approved by the commission.
As added by P.L.5-1986, SEC.5. Amended by P.L.2-1996, SEC.114.
IC 3-9-5-6
Time for completion of reports
    
Sec. 6. (a) This subsection applies to a candidate's committee other than a candidate's committee of a candidate for a state office. Except as otherwise provided in this chapter, each committee, the committee's treasurer, and each candidate shall complete a report required by this chapter current and dated as of the following dates:
        (1) Twenty-five (25) days before the nomination date.
        (2) Twenty-five (25) days before the general, municipal, or special election.
        (3) The annual report filed and dated as required by section 10 of this chapter.
    (b) This subsection applies to a regular party committee. Except as otherwise provided in this chapter, each committee and the committee's treasurer shall complete a report required by this chapter current and dated as of the following dates:
        (1) Twenty-five (25) days before a primary election.
        (2) Twenty-five (25) days before a general, municipal, or special election.
        (3) The date of the annual report filed and dated as required under section 10 of this chapter.
    (c) This subsection applies to a legislative caucus committee. Except as otherwise provided in this chapter, each committee and the committee's treasurer shall complete a report required under this chapter current and dated as of the following dates:
        (1) Twenty-five (25) days before a primary election conducted in an even-numbered year.
        (2) Twenty-five (25) days before a general election conducted in an even-numbered year.
        (3) The date of the annual report filed and dated as required under section 10 of this chapter.
A legislative caucus committee is not required to file any report concerning the committee's activity during an odd-numbered year other than the annual report filed and dated under section 10 of this chapter.
    (d) This subsection applies to a political action committee. Except as otherwise provided in this chapter, each committee and the committee's treasurer shall complete a report required by this chapter current and dated as of the following dates:
        (1) Twenty-five (25) days before a primary election.
        (2) Twenty-five (25) days before a general, municipal, or special election.
        (3) The date of the annual report filed and dated as required under section 10 of this chapter.
    (e) This subsection applies to a candidate's committee of a candidate for a state office. A candidate's committee is not required to file a report under section 8.2, 8.4, or 8.5 of this chapter. For a year in which an election to the state office is held, the treasurer of a candidate's committee shall file the following reports:
        (1) A report covering the period from January 1 through March

31 of the year of the report. A report required by this subdivision must be filed not later than noon April 15 of the year covered by the report.
        (2) A report covering the period from April 1 through June 30 of the year of the report. A report required by this subdivision must be filed not later than noon July 15 of the year covered by the report.
        (3) A report covering the period from July 1 through September 30 of the year of the report. A report required by this subdivision must be filed not later than noon October 15 of the year covered by the report.
        (4) A report covering the period from October 1 of the year of the report through the date that is fifteen (15) days before the date of the election. A report required by this subdivision must be filed not later than noon seven (7) days before the date of the election.
        (5) A report covering the period from the date that is fourteen (14) days before the date of the election through December 31 of the year of the report. A report required by this subdivision must:
            (A) provide cumulative totals from January 1 through December 31 of the year of the report; and
            (B) be filed not later than the deadline specified in section 10 of this chapter.
As added by P.L.5-1986, SEC.5. Amended by P.L.10-1988, SEC.71; P.L.3-1997, SEC.204; P.L.176-1999, SEC.46; P.L.221-2005, SEC.22; P.L.164-2006, SEC.62.

IC 3-9-5-7
Delivering reports; filing deadline
    
Sec. 7. (a) A person may deliver reports to the appropriate office as follows:
        (1) By hand.
        (2) By mail.
        (3) By electronic mail, if the appropriate office has the capacity to do all of the following:
            (A) Receive electronic mail.
            (B) Electronically record the date and time that electronic mail is received by the office.
            (C) Print out a hard copy of the report after the receipt of the electronic mail by the office.
    (b) Reports must be filed as follows:
        (1) Hand delivered reports or reports transmitted by mail must be filed with the appropriate office during regular office hours not later than noon seven (7) days after the date of the report.
        (2) Reports delivered by electronic mail must be filed with the appropriate office not later than noon seven (7) days after the date of the report.
    (c) This subsection applies to a report delivered by electronic mail. Filing of a report occurs under IC 3-5-2-24.5 on the date and at

the time electronically recorded by the office's computer system. If a discrepancy exists between the text of the electronic mail and the printed report, the text of the printed report prevails until an amendment is filed under this article to correct the discrepancy.
    (d) An office is not required to accept a report or statement required under this article by facsimile transmission. Upon approval of a policy by the commission or a county election board to receive reports or statements by facsimile transmission, the election division or the county election board may accept the facsimile transmission of a report or statement.
As added by P.L.5-1986, SEC.5. Amended by P.L.3-1987, SEC.149; P.L.3-1997, SEC.205; P.L.2-1998, SEC.6; P.L.176-1999, SEC.47; P.L.126-2002, SEC.35.

IC 3-9-5-8
Report of candidate other than candidate for state office who becomes candidate less than 25 days before convention
    
Sec. 8. (a) This section:
        (1) applies to a candidate for nomination to an office in a convention who becomes a candidate less than twenty-five (25) days before the nomination date for a candidate chosen at a convention; and
        (2) does not apply to a candidate for nomination to a state office by a political party at a convention conducted under IC 3-8-4.
    (b) A candidate is not required to file a report in accordance with section 6(a)(1) of this chapter. The candidate shall file the candidate's first report not later than noon twenty (20) days after the nomination date for a candidate chosen at a convention.
    (c) The reporting period for the first report required for a candidate begins on the date that the individual became a candidate and ends on the day following the adjournment of the convention.
As added by P.L.5-1986, SEC.5. Amended by P.L.10-1988, SEC.72; P.L.3-1997, SEC.206; P.L.176-1999, SEC.48; P.L.66-2003, SEC.25; P.L.221-2005, SEC.23; P.L.164-2006, SEC.63.

IC 3-9-5-8.2
Candidates nominated by petition
    
Sec. 8.2. (a) This section applies to a candidate who is nominated by petition under IC 3-8-6.
    (b) A candidate is not required to prepare or file a report before the nomination date.
    (c) The period for the first report required for a candidate begins on the date that the individual became a candidate and ends fourteen (14) days after the nomination date.
As added by P.L.176-1999, SEC.49.

IC 3-9-5-8.4
Candidate who files declaration of intent to be write-in candidate
    
Sec. 8.4. (a) This section applies to a candidate who files a declaration of intent to be a write-in candidate under IC 3-8-2.     (b) A candidate is not required to prepare or file a report before the nomination date.
    (c) The period for the first report required for a candidate begins on the date that the individual became a candidate and ends fourteen (14) days after the nomination date.
As added by P.L.176-1999, SEC.50.

IC 3-9-5-8.5
Candidate selected to fill vacancy
    
Sec. 8.5. (a) This section applies to a candidate who is selected to fill a vacancy on the ballot under IC 3-13-1 or IC 3-13-2.
    (b) A candidate is not required to prepare or file a report before the nomination date.
    (c) Except as provided in subsection (d), the period for the first report required for a candidate begins on the date that the individual became a candidate and ends fourteen (14) days after the nomination date.
    (d) This subsection applies to a candidate selected under IC 3-13-2 to fill a vacancy on the ballot. A candidate is not required to prepare or file a report before or after the nomination date. The period for the first report required for a candidate begins on the date that the individual became a candidate and ends December 31 following the election.
As added by P.L.3-1997, SEC.207. Amended by P.L.176-1999, SEC.51.

IC 3-9-5-9
Off-year reports; pre-election reports; filing reports when municipal primary or election not conducted
    
Sec. 9. (a) Except as provided in subsections (b) and (c), in a year in which a candidate is not a candidate for election to an office to which this article applies or does not seek nomination at a caucus or state convention for election to an office to which this article applies, the treasurer of the candidate's committee shall file only the report required by section 10 of this chapter.
    (b) This subsection applies to a candidate who holds one (1) office and is a candidate for a different office (or has filed a statement of organization for an exploratory committee without indicating that the individual is a candidate for a specific office). The treasurer of the candidate's committee for the office the candidate holds shall file the following reports:
        (1) If the committee spends, transfers in, or transfers out at least ten thousand dollars ($10,000) from January 1 until twenty-five (25) days before the primary election, the treasurer shall file a preprimary report under section 6 of this chapter.
        (2) If the committee spends, transfers in, or transfers out at least ten thousand dollars ($10,000) from twenty-five (25) days before the primary election until twenty-five (25) days before the general election, the treasurer shall file a pregeneral election report under section 6 of this chapter.         (3) The report required under section 10 of this chapter.
    (c) This subsection applies to a candidate who is required to file a preprimary report or preconvention report under section 6 of this chapter and who:
        (1) is defeated at the primary election or convention; or
        (2) withdraws or is disqualified as a candidate before the general election.
The treasurer of a candidate's committee described by this subsection is not required to file a pregeneral election report under section 6 of this chapter but shall file the report required by section 10 of this chapter.
    (d) This subsection applies to a candidate for election to a city office or a town office. If a municipal primary is not conducted in the municipality by one (1) or more parties authorized to conduct a primary, the candidate must file a report in accordance with the schedule set forth in section 6 of this chapter as if the primary were conducted. If a municipal election is not conducted in the municipality, the candidate must file a report in accordance with section 6 of this chapter as if the municipal election were conducted.
    (e) This subsection applies to a candidate's committee of a candidate for a state office. For a year in which an election to the state office is not held, the treasurer of a candidate's committee shall file the following reports in addition to any other report required by this article:
        (1) A report covering the period from January 1 through June 30 of the year of the report. A report required by this subdivision must be filed not later than noon July 15 of the year covered by the report.
        (2) A report covering the period from July 1 through December 31 of the year of the report. A report required by this subdivision must:
            (A) provide cumulative totals from January 1 through December 31 of the year of the report; and
            (B) be filed by the deadline specified in section 10 of this chapter.
As added by P.L.5-1986, SEC.5. Amended by P.L.10-1992, SEC.15; P.L.3-1997, SEC.208; P.L.199-2001, SEC.17; P.L.14-2004, SEC.74; P.L.221-2005, SEC.24.

IC 3-9-5-10
Annual report of treasurer
    
Sec. 10. (a) The treasurer of each committee shall file a report each year that is complete as of December 31 of the previous year and covers the period since the last report. This annual report is due by noon:
        (1) the third Wednesday in January, in the case of:
            (A) a candidate's committee;
            (B) a legislative caucus committee; or
            (C) a political action committee; or
        (2) March 1, in the case of a regular party committee.     (b) A candidate's committee of a candidate for a state office that files a report:
        (1) under section 6(e)(5) or 9(e)(2) of this chapter; and
        (2) by the deadline specified under subsection (a) for filing a candidate's committee report;
is not required to file an additional report under this section.
As added by P.L.5-1986, SEC.5. Amended by P.L.10-1988, SEC.73; P.L.3-1995, SEC.78; P.L.3-1997, SEC.209; P.L.221-2005, SEC.25.

IC 3-9-5-11
Disbandment of committee; final report
    
Sec. 11. No later than noon thirty (30) days after the date a committee disbands, the last person to be treasurer of the committee shall file a final report that is complete as of the last day the committee existed and covers the period since the last report.
As added by P.L.5-1986, SEC.5. Amended by P.L.10-1988, SEC.74.

IC 3-9-5-12
Outgoing treasurer; final report
    
Sec. 12. No later than noon thirty (30) days after the date a treasurer of a continuing committee leaves office, the outgoing treasurer shall file a final report that is complete as of the last day the person was treasurer and covers the period since the last report.
As added by P.L.5-1986, SEC.5. Amended by P.L.10-1988, SEC.75.

IC 3-9-5-13
Filing duplicate federal reports
    
Sec. 13. (a) A person may file duplicates of the reports required to be filed under the Federal Election Campaign Act (2 U.S.C. 431 et seq.) to comply with this chapter.
    (b) The duplicate must cover all activity of the committee, and the committee shall file a supplementary report as directed by the election division to provide information required by this article but not included in the federal report.
    (c) Each candidate for United States Senator or United States Representative and the treasurer of the candidate's committee may file with the election division duplicates of the reports required by federal law.
    (d) If a report is available on the Federal Election Commission's web site, a statement to that effect is all the person is required to file.
As added by P.L.5-1986, SEC.5. Amended by P.L.2-1996, SEC.115; P.L.3-1997, SEC.210; P.L.66-2003, SEC.26.

IC 3-9-5-14
Committee treasurer's report
    
Sec. 14. (a) As used in this section, "threshold contribution amount" refers to the following:
        (1) For contributions made to a candidate's committee, a legislative caucus committee, or a political action committee, one hundred dollars ($100).         (2) For contributions made to a regular party committee, two hundred dollars ($200).
    (b) The report of each committee's treasurer must disclose the following:
        (1) The amount of cash on hand and the value of any investments made by the committee at the beginning of the reporting period.
        (2) The total sum of individual contributions including transfers-in, accepted by the committee during its reporting period.
        (3) The following information regarding each person who has made one (1) or more contributions within the year, in an aggregate amount that exceeds the threshold contribution amount in actual value to or for the committee, including the purchase of tickets for events such as dinners, luncheons, rallies, and similar fundraising events:
            (A) The full name of the person.
            (B) The full mailing address of the person making the contribution.
            (C) The person's occupation, if the person is an individual who has made contributions to the committee of at least one thousand dollars ($1,000) during the calendar year.
            (D) The date and amount of each contribution.
        (4) The name and address of each committee from which the reporting committee received, or to which that committee made, a transfer of funds, together with the amounts and dates of all transfers.
        (5) If the reporting committee is a candidate's committee, the following information about each other committee that has reported expenditures to the reporting candidate's committee under section 15 of this chapter:
            (A) The name and address of the other committee.
            (B) The amount of expenditures reported by the other committee.
            (C) The date of the expenditures reported by the other committee.
            (D) The purpose of the expenditures reported by the other committee.
        (6) Each loan to or from a person within the reporting period together with the following information:
            (A) The full names and mailing addresses of the lender and endorsers, if any.
            (B) The person's occupation, if the person is an individual who has made loans of at least one thousand dollars ($1,000) to the committee during the calendar year.
            (C) The date and amount of the loans.
        (7) The total sum of all receipts of the committee during the reporting period.
        (8) The full name, mailing address, occupation, and principal place of business, if any, of each person other than a committee

to whom an expenditure was made by the committee or on behalf of the committee within the year in an aggregate amount that:
            (A) exceeds one hundred dollars ($100), in the case of a candidate's committee, legislative caucus committee, or political action committee; or
            (B) exceeds two hundred dollars ($200), in the case of a regular party committee.
        (9) The name, address, and office sought by each candidate for whom any expenditure was made or a statement identifying the public question for which any expenditure was made, including the amount, date, and purpose of each expenditure.
        (10) The full name, mailing address, occupation, and principal place of business, if any, of each person to whom an expenditure for personal services, salaries, or reimbursed expenses was made within the year in an aggregate amount that:
            (A) exceeds one hundred dollars ($100), in the case of a candidate's committee, legislative caucus committee, or political action committee; or
            (B) exceeds two hundred dollars ($200), in the case of a regular party committee;
        and that is not otherwise reported, including the amount, date, and purpose of the expenditure.
        (11) The total sum of expenditures made by the committee during the reporting period.
        (12) The amount and nature of debts owed by or to the committee, and a continuous reporting of the debts after the election at the times required under this article until the debts are extinguished.
    (c) If a committee:
        (1) obtains a contribution;
        (2) determines that the contribution should not be accepted by the committee; and
        (3) does not receive and accept the contribution under IC 3-9-1-25(b);
the committee must return the contribution to the person who made the contribution. A returned contribution is not required to be listed on the report of the committee's treasurer. However, if the committee receives and deposits the contribution under IC 3-9-1-25(b) and subsequently determines that the contribution should be refunded, the receipt and refund of the contribution must be listed on the report of the committee's treasurer.
As added by P.L.5-1986, SEC.5. Amended by P.L.5-1989, SEC.32; P.L.7-1990, SEC.32; P.L.8-1992, SEC.11; P.L.3-1995, SEC.79; P.L.3-1997, SEC.211; P.L.253-1997(ss), SEC.2; P.L.176-1999, SEC.52.

IC 3-9-5-15
Contributions and expenditures made on behalf of candidates; reports      Sec. 15. (a) This section applies to an organization or a committee, other than the candidate's committee, that receives a contribution or makes an expenditure on behalf of a candidate.
    (b) For purposes of this section, an expenditure is considered to be on behalf of a candidate if either of the following applies:
        (1) The expenditure is made in support of the candidate who is specifically identifiable.
        (2) The expenditure is made in opposition to an opponent:
            (A) of the candidate; and
            (B) who is specifically identifiable.
An expenditure is not considered to be made on behalf of a candidate if the expenditure is made to inform the members of the organization or for the development of the committee's political party.
    (c) The treasurer of the committee shall report to the candidate's committee all information about a contribution received or an expenditure made on behalf of the candidate that the treasurer of the candidate's committee is required to report about the contribution or the expenditure if it had been received or made by the candidate's committee.
As added by P.L.5-1986, SEC.5. Amended by P.L.2-1996, SEC.116; P.L.3-1997, SEC.212.

IC 3-9-5-16
Cumulative reports
    
Sec. 16. (a) This subsection applies to a candidate's committee of a candidate whose name does not appear on the ballot at any time during a year and who is not a write-in candidate during that year. The reports required to be filed by this chapter are cumulative during the year. If no contributions or expenditures have been accepted or made during a year, the treasurer of the candidate's committee shall file a statement to that effect.
    (b) This subsection applies to a political action committee or a regular party committee. If a committee has not received or made contributions or expenditures, the committee shall file a report under section 6 of this chapter stating that no contributions or expenditures have been received or made.
As added by P.L.5-1986, SEC.5. Amended by P.L.3-1997, SEC.213; P.L.176-1999, SEC.53.

IC 3-9-5-17
Repealed
    
(Repealed by P.L.3-1993, SEC.282.)

IC 3-9-5-18
Candidate's statement
    
Sec. 18. Each candidate shall file a statement that the candidate has turned over all contributions received by the candidate to the treasurer of the candidate's principal committee and that to the best of the candidate's knowledge and belief the reports of the candidate's committee are complete and accurate. As added by P.L.5-1986, SEC.5.

IC 3-9-5-19
Repealed
    
(Repealed by P.L.3-1995, SEC.157.)

IC 3-9-5-20
Repealed
    
(Repealed by P.L.176-1999, SEC.134.)

IC 3-9-5-20.1
Supplemental large contribution report of candidates other than candidates for state office
    
Sec. 20.1. (a) This section:
        (1) applies only to a large contribution that is received by a candidate, the candidate's committee, or the treasurer of the candidate's committee; and
        (2) does not apply to a candidate for a state office, the candidate's committee, or the treasurer of the candidate's committee.
    (b) As used in this section, "election" refers to any of the following:
        (1) A primary election.
        (2) A general election.
        (3) A municipal election.
        (4) A special election.
        (5) For candidates nominated at a state convention, the state convention.
    (c) As used in this section, "large contribution" means contributions:
        (1) that total at least one thousand dollars ($1,000); and
        (2) that are received:
            (A) not more than twenty-five (25) days before an election; and
            (B) not less than forty-eight (48) hours before an election.
    (d) The treasurer of a candidate's committee shall file a supplemental large contribution report with the election division or a county election board not later than forty-eight (48) hours after the contribution is received. A candidate for a legislative office shall file a report required by this section with the election division and the county election board as required by section 3 of this chapter. A report filed under this section may be filed by facsimile (fax) transmission.
    (e) A report required by subsection (d) must contain the following information for each large contribution:
        (1) The name of the person making the contribution.
        (2) The address of the person making the contribution.
        (3) If the person making the contribution is an individual, the individual's occupation.
        (4) The total amount of the contribution.         (5) The dates and times the contributions making up the large contribution were received by the treasurer, the candidate, or the candidate's committee.
    (f) The commission shall prescribe the form for the report required by this section.
As added by P.L.176-1999, SEC.54. Amended by P.L.66-2003, SEC.27; P.L.221-2005, SEC.26.

IC 3-9-5-21
Repealed
    
(Repealed by P.L.176-1999, SEC.134.)

IC 3-9-5-22
Supplemental large contribution report of candidates for state office
    
Sec. 22. (a) This section applies only to a large contribution that is received by a candidate for a state office, the candidate's committee, or the treasurer of the candidate's committee.
    (b) As used in this section, "election" refers to any of the following:
        (1) For a candidate nominated at a primary election, the primary election.
        (2) For a candidate nominated at a state convention, the state convention.
        (3) A general election.
    (c) As used in this section, "large contribution" means either of the following:
        (1) Contributions:
            (A) that total at least one thousand dollars ($1,000); and
            (B) that are received:
                (i) after the end of a reporting period and before the deadline for the candidate's committee to file a report under section 6 of this chapter; and
                (ii) not less than forty-eight (48) hours before an election.
        (2) A single contribution that is at least ten thousand dollars ($10,000) that is received at any time.
    (d) The treasurer of a candidate's committee shall file a supplemental large contribution report with the election division not later than:
        (1) forty-eight (48) hours after a contribution described by subsection (c)(1) is received; or
        (2) noon seven (7) days after a contribution described by subsection (c)(2) is received.
    (e) A report filed under this section may be filed by facsimile transmission or as an electronic report when the requirements of IC 3-9-4 or this chapter have been met. A report required by subsection (d) must contain the following information for each large contribution:
        (1) The name of the person making the contribution.
        (2) The address of the person making the contribution.         (3) If the person making the contribution is an individual, the individual's occupation.
        (4) The total amount of the contribution.
        (5) The dates and times the contributions making up the large contribution described in subsection (c)(1) or a large contribution described in subsection (c)(2) were received by the treasurer, the candidate, or the candidate's committee.
    (f) The commission shall prescribe the form for the report required by this section.
As added by P.L.221-2005, SEC.27.