§ 18:1491.6 — Reports required; reporting times and periods

Louisiana § 18:1491.6

• Jurisdiction: Louisiana
• Title 18: Conservation

Text

§1491.6. Reports required; reporting times and periods
A. The chairman of a committee and the treasurer of the committee, if any, shall be
responsible for filing a report of all information required in this Section and R.S. 18:1491.7
with the supervisory committee at the times required in this Section. The committee
chairman and treasurer, if any, shall certify, in each report, that the information contained in
the report is true and correct to the best of their knowledge, information, and belief, that no
expenditures have been made and no contributions have been received that are not reported
therein, and that no information required by this Part has been deliberately omitted.
B. A report shall be filed for a committee for each regularly scheduled election in
which the committee participates according to the following schedule:
(1) Each committee which is participating in the election of a candidate for major
office, excluding a candidate for party primary office, shall file a report no later than the one
hundred eightieth day prior to the primary election, which shall be complete through the one
hundred ninetieth day prior to the primary election.
(2) Each committee which is participating in the election of a candidate for major
office, excluding a candidate for party primary office, shall file a report no later than the
ninetieth day prior to the primary election, which shall be complete through the one
hundredth day prior to the primary election.
(3) Each committee shall file a report no later than the thirtieth day prior to the
primary election, which shall be complete through the fortieth day prior to the primary
election.
(4)(a) Each committee shall file a report no later than the tenth day prior to the
primary election which shall be complete through the twentieth day prior to the primary
election.
(b) If a second party primary is held, each committee participating in the second
party primary election shall file a report no later than the tenth day prior to the second party
primary election which shall be complete through the twentieth day prior to the second party
primary election.
(c) Each committee participating in an election for a party primary office shall file
a report no later than the ninetieth day prior to the general election for a party primary office,
which shall be complete through the one hundredth day prior to the general election. This
shall be the final report for the election for any committee which does not participate in the
general election for party primary office, unless supplemental reports are required as
provided in Subsection D of this Section.
(d) Each committee participating in the general election for a party primary election
shall file a report no later than the thirtieth day before the general election for a party primary
election, which shall be complete through the fortieth day prior to the general election for a
party primary office.
(5) Each committee shall file a report no later than the tenth day prior to the general
election which shall be complete through the twentieth day prior to the general election. This
shall be the final report for the election for any committee which does not participate in the
general election, unless supplemental reports are required as provided in Subsection D of this
Section.
(6) Each committee shall file a report no later than the fortieth day after the general
election which shall be complete through the thirtieth day after the general election. This
report shall be the final report for the election for any committee which participated in the
general election, unless supplemental reports are required as provided in Subsection D of this
Section.
(7) The final report of a committee that supports or opposes only one candidate who
either withdraws as a candidate or is unopposed for election to the office he seeks shall be
the next report due as required in this Subsection as of the date that the candidate withdraws
or ascertains that he is unopposed, unless supplemental reports are required as provided in
Subsection (D) of this Section. The report shall contain a statement that it is the final report
and the reasons therefor.
C. During the period beginning at midnight of the twentieth day prior to a primary
election and extending through midnight of primary election day; during the period
beginning at midnight of the twentieth day prior to a second party primary election and
extending through midnight of a second party primary election day, if applicable; and during
the period beginning at midnight of the twentieth day prior to a general election and
extending through midnight of general election day, each political committee, principal
campaign committee, or independent expenditure-only committee which is participating in
the election shall file a report with the supervisory committee of:
(1)(a) The full name and address of each person from whom the committee has
received and accepted a contribution, loan, or transfer of funds during such period in excess
of the following amounts: a committee participating in the election of a candidate for any
major office, two thousand dollars; a committee participating in the election of a candidate
for district office, one thousand dollars; a committee participating in the election of a
candidate for any other office, five hundred dollars. If the committee is participating in the
election of candidates for offices with different reporting amounts, the amount shall be the
lowest for any candidate in whose election the committee is participating or in which any
committee is participating to which it makes or from which it receives a transfer of funds.
(b) Such report shall include the amount and date of each such contribution or loan
reported, and a brief description and valuation of each in-kind contribution. If a loan is
reported, the report shall contain the name and address of the lender, of the recipient of the
proceeds of the loan, and of any person who makes any type of security agreement binding
himself or his property, directly or indirectly, for the repayment of all or any part of the loan.
(2) Any expenditure in excess of five hundred dollars made to a candidate,
committee, or person required to file reports by this Chapter, who makes endorsements,
including the full name and address of each person to whom such expenditure is made, the
amount, date and purpose of each such expenditure, and a brief description and valuation of
an in-kind expenditure.
(3) Each report required by this Subsection shall be filed within two business days
of the contribution or loan being received or expenditure being made. If such time falls other
than during regular working hours, the report shall be filed as soon as possible after the
opening of the office of the supervisory committee on the next working day after the time at
which the report is otherwise due.
D.(1) If the final report of a committee for an election, as required by Paragraph
(B)(5), (6), or (7) of this Section, or the most recent monthly report of such committee
pursuant to Subsection I of this Section shows a deficit or a surplus, the chairman and
treasurer of the committee, if any, shall file supplemental reports with the supervisory
committee of all information required in R.S. 18:1491.7. Such reports shall be filed annually
no later than February twenty-eighth and shall be complete through the preceding December
thirty-first. Such a supplemental report shall be filed each year until a report has been filed
which shows no deficit and until any surplus campaign funds have been disposed of in
accordance with R.S. 18:1505.2(I). The report on surplus funds shall disclose the
disbursement of such funds in the same manner as expenditures are reported.
(2) A "deficit", for purposes of this Subsection, means debts or obligations owed by
the committee which are required to be reported by R.S. 18:1491.7(B)(14).
(3)(a) A report need not be filed under this Subsection if the committee is dissolved
and shows a deficit of less than five thousand dollars. However, if the committee is
dissolved and its deficit is equal to or greater than five thousand dollars, the committee shall
file supplemental reports with the supervisory committee of all information required in R.S.
18:1491.7. Such report shall be filed annually no later than February twenty-eighth and shall
be complete through the preceding December thirty-first. Such report shall be filed each year
for five years or until a report has been filed which shows no deficit or surplus.
(b) However, if after five years a committee with a deficit receives any contribution
or if any repayment occurs on an outstanding debt or loan, such committee shall file a
supplemental report by the following February twenty-eighth which shall be complete
through the preceding December thirty-first.
(c) If the committee has surplus campaign funds, a report need not be filed under this
Subsection if such committee files an annual report in accordance with Subsection E of this
Section which includes such surplus campaign funds.
E. A report shall be filed for each committee of all information required in R.S.
18:1491.7 no later than February twenty-eighth of each year which shall be complete as of
the preceding December thirty-first. The annual report required by this Subsection shall not
be required:
(1) If under another provision of this Section, the committee has filed another report
of the information required by R.S. 18:1491.7 at any time after the preceding December tenth
and prior to the February fifteenth due date, or
(2) If during the preceding year the committee has filed a supplemental report
required by Subsection D of this Section and has not otherwise, during the reporting period,
supported or opposed a candidate, as such term is defined in R.S. 18:1483, or
(3) If the committee has received no contributions, made no expenditures, received
or made no loans, and received or made no transfers of funds during the reporting period for
such report.
F.(1) The reports required for any regularly scheduled election shall also be filed for
any special election to the extent that the dates for filing reports occur after the proclamation
setting the dates for the election.
(2) The reports required for any regularly scheduled election shall also be filed for
any court-ordered election.
(3) For elections held pursuant to R.S. 18:512, the supervisory committee may
require the filing of any reports, in addition to those filed pursuant to Subsections B, C, and
D of this Section, that it deems necessary. Any such requirement shall be by rule.
(4) The supervisory committee may promulgate rules to effect the provisions of this
Subsection. The rules may waive any report required to be filed within ten days after the
proclamation setting the dates for a special election or judgment ordering a new election and
any report that the supervisory committee deems redundant or burdensome because of the
timing of the election.
G. The reporting period for all reports of committees, except the first report of a
committee, shall be the period from the time through which the preceding report was
complete through the closing date for the particular report. The reporting period for the first
report of a committee shall be the period from the time when the committee was organized
through the closing date for the particular report.
H. Principal campaign committees shall file consolidated reports for subsidiary
committees as more specifically provided in R.S. 18:1491.3.
I.(1) A political committee or an independent expenditure-only committee may file
monthly reports due no later than the fifteenth day of the month following a month in which
the committee accepts a contribution or some other receipt or makes an expenditure or some
other disbursement rather than file the reports otherwise required by Subsections B and F and
Paragraph (C)(1) of this Section.
(2) Such monthly reports shall include all of the information required to be included
in a report pursuant to R.S. 18:1491.7.
(3) A political committee or an independent expenditure-only committee wishing to
file monthly reports may do so upon written notification to the supervisory committee of its
intention to do so delivered to the supervisory committee no less than forty-five days prior
to the due date for the next report the committee would otherwise be required to file. The
committee shall file its first monthly report no later than the month following the month in
which such notification is so delivered. Such report shall include all information required
for reports pursuant to R.S. 18:1491.7 for the period since the committee's last report.
(4) Nothing in this Subsection shall exempt a political committee or an independent
expenditure-only committee from filing the reports required by Paragraphs (C)(2) and (3) of
this Section.
J. The provisions of this Section shall not apply to reports filed by a leadership
committee.

Legislative History

Acts 1980, No. 786, §1, eff. Jan. 1, 1981. Amended by Acts 1982, No. 266, §1, eff. July 18, 1982; Acts 1984, No. 492, §1; Acts 1987, No. 757, §1; Acts 1988, No. 994, §1, eff. Jan. 1, 1989; Acts 1990, No. 180, §1, eff. Jan. 1, 1991; Acts 1999, No. 862, §1, eff. July 2, 1999; Acts 2001, No. 651, §1; Acts 2004, No. 506, §1, eff. June 25, 2004; Acts 2021, No. 381, §1, eff. June 17, 2021; Acts 2024, No. 136, §1; Acts 2024, No. 640, §1, eff. See Act; Acts 2025, No. 386, §4, eff. June 20, 2025 ; Acts 2025, No. 398, §§ 1, 5, eff. June 20, 2025, §2, eff. See Act.