The county clerk (or the county elections administrator or tax assessor-collector who is required to perform the functions of the county clerk as provided by §§31.043 or 31.071 of the Election Code) is the appropriate filing authority for reports filed by:
  (1) a candidate for:
    (A) a county office;
    (B) a precinct office;
    (C) a district office (except for an office in a multi-county district); or
    (D) an office of a political subdivision other than a county if the political subdivision is within the boundaries of a single county and if the governing body of the political subdivision has not been formed;
  (2) a person holding an office listed in paragraph (1) of this section;
  (3) a specific-purpose committee supporting or opposing a candidate listed in paragraph (1) of this section or an office holder listed in paragraph (2) of this section;
  (4) a specific-purpose committee supporting or opposing:
    (A) a measure to be submitted to the voters of a single county; or
    (B) a measure concerning a political subdivision other than a county when the governing body for the political subdivision has not been formed and no boundary of the political subdivision crosses a boundary of a county.

Source Note: The provisions of this §20.5 adopted to be effective December 31, 1993, 18 TexReg 9714; amended to be effective September 19, 2001, 26 TexReg 7116; amended to be effective May 3, 2018, 43 TexReg 2540