(a) A general-purpose committee that accepts political contributions or makes political expenditures in support of or in opposition to a candidate or measure to be voted on in an election shall file pre-election reports as provided by subsections (c) and (d) of this section.
(b) A general-purpose committee that files under §20.429 of this title (relating to Option To File Monthly) does not file under this section.
(c) The first pre-election report must be received by the authority with whom the report is required to be filed no later than the 30th day before the election.
  (1) A general-purpose committee that accepts a political contribution or makes a political expenditure to support or oppose a candidate or measure in the election during the period set out in paragraph (2) of this subsection must file a report under this subsection.
  (2) The report covers a period that begins on either the day the committee's campaign treasurer appointment was filed or the first day after the period covered by the last report (other than a special pre-election report) filed under this subchapter, as applicable, and ends on the 40th day before the election.
(d) The second pre-election report must be received by the authority with whom the report is required to be filed no later than the eighth day before the election. The period covered by this report depends on whether the committee was required to file a report under subsection (c) of this section.
  (1) A general-purpose committee that was required to file a pre-election report under subsection (c) of this section must file a report under this subsection by the eighth day before the election. The report shall cover a period that begins on the 39th day before the election and ends the 10th day before the election.
  (2) A committee that was not required to file a report by the 30th day before the election is required to file a report by the eighth day before the election if the committee accepts a political contribution or makes a political expenditure to support or oppose a candidate or measure during the period that begins on the 39th day before the election and ends on the 10th day before the election.
    (A) A report that is required to be filed under paragraph (2) of this subsection shall cover a period that begins on either the day the committee's campaign treasurer appointment was filed or the first day after the period covered by the last report (other than a special pre-election report) filed under this subchapter, as applicable.
    (B) The period covered by a report under paragraph (2) of this subsection ends on the 10th day before the election.

Source Note: The provisions of this §20.425 adopted to be effective December 31, 1993, 18 TexReg 9734; amended to be effective November 18, 2007, 32 TexReg 8305