(a) Except as provided by §20.275 of this title (relating to Exception from Filing Requirement for Certain Local Officeholders), an officeholder shall file semiannual reports of contributions and expenditures as provided by this section.
(b) One semiannual report is due no earlier than July 1 and no later than July 15.
  (1) The period covered by a report under this subsection begins on the later of the following dates, as applicable:
    (A) January 1;
    (B) the first day after the period covered by the last report required by this chapter, whether that report was filed by the officeholder in his or her status as an officeholder or as a candidate; or
    (C) the day the officeholder took office, if the report is the first report filed by the officeholder under this chapter.
  (2) The period covered by a report under this subsection ends on June 30.
(c) One semiannual report is due no earlier than January 1 and no later than January 15.
  (1) The period covered by a report under this subsection begins on the later of the following dates, as applicable:
    (A) July 1;
    (B) the first day after the period covered by the last report required by this chapter, whether that report was filed by the officeholder in his or her status as an officeholder or as a candidate; or
    (C) the day the officeholder took office, if the report is the first report filed by the officeholder under this chapter.
  (2) The period covered by a report under this subsection ends on December 31.

Source Note: The provisions of this §20.273 adopted to be effective December 31, 1993, 18 TexReg 9723.