2011 Utah Code
Title 20A Election Code
Chapter 11 Campaign and Financial Reporting Requirements
Section 702 Campaign financial reporting of political issues expenditures by corporations -- Financial reporting.

20A-11-702. Campaign financial reporting of political issues expenditures by corporations -- Financial reporting.
(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 days before the regular primary election date;
(iii) on August 31; and
(iv) seven days before the regular general election date.
(b) The corporation shall report:
(i) a detailed listing of all expenditures made since the last statement; and
(ii) for financial statements under Subsections (1)(a)(ii) through (iv), expenditures as of five 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.