(a) Except as provided by subsection (d) of this section, the campaign treasurer of a general-purpose committee shall file semiannual reports as provided by this section.
(b) One semiannual report is due no earlier than July 1 and no later than July 15.
  (1) The report due by July 15 shall cover a period that begins on either January 1, the day the committee's campaign treasurer appointment was filed, or the first day after the period covered by the last report required to be filed under this subchapter (other than a special pre-election report), as applicable.
  (2) The period covered by the report due on July 15 ends on June 30.
(c) One semiannual report is due no earlier than January 1 and no later than January 15.
  (1) The report due on January 15 shall cover a period that begins on either July 1, the day the committee's campaign treasurer appointment was filed, or the first day after the period covered by the last report required to be filed under this subchapter (other than a special pre-election report), as applicable.
  (2) The period covered by the report due on January 15 ends on December 31.
(d) A general-purpose committee that files monthly reports under §20.429 of this title (relating to Option To File Monthly) does not file under this section.

Source Note: The provisions of this §20.423 adopted to be effective December 31, 1993, 18 TexReg 9734; amended to be effective November 18, 2007, 32 TexReg 8305