(1) Except as provided in Section 20A-11-1703, within 31 days after the day on which a person has made a total of at least $1,000 in independent expenditures during an election cycle, the person shall file an independent expenditure report with the chief election officer.

(2) Except as provided in Section 20A-11-1703, within 31 days after the day on which a person has made a total of at least $1,000 in independent expenditures during an election cycle that were not reported in an independent expenditure report already filed with the chief election officer during the same election cycle, the person shall file another independent expenditure report with the chief election officer.

(3) An independent expenditure report shall include the following information: (a) if the person who made the independent expenditures is an individual, the person's name, address, and phone number; (b) if the person who made the independent expenditures is not an individual: (i) the person's name, address, and phone number; and (ii) the name, address, and phone number of an individual who may be contacted by the chief election officer in relation to the independent expenditure report; and (c) for each independent expenditure made by the person during the current election cycle that was not reported in a previous independent expenditure report: (i) the date of the independent expenditure; (ii) the amount of the independent expenditure; (iii) the candidate or ballot proposition for which the independent expenditure expressly advocates the success or defeat and a description of whether the independent expenditure supports or opposes the candidate or ballot proposition; (iv) the identity, address, and phone number of the person to whom the independent expenditure was made; (v) a description of the goods or services obtained by the independent expenditure; and (vi) for each person who, for political purposes, made cumulative donations of $1,000 or more during the current election cycle to the filer of the independent expenditure report: (A) the identity, address, and phone number of the person; (B) the date of the donation; and (C) the amount of the donation.

(a) if the person who made the independent expenditures is an individual, the person's name, address, and phone number;

(b) if the person who made the independent expenditures is not an individual: (i) the person's name, address, and phone number; and (ii) the name, address, and phone number of an individual who may be contacted by the chief election officer in relation to the independent expenditure report; and

(i) the person's name, address, and phone number; and

(ii) the name, address, and phone number of an individual who may be contacted by the chief election officer in relation to the independent expenditure report; and

(c) for each independent expenditure made by the person during the current election cycle that was not reported in a previous independent expenditure report: (i) the date of the independent expenditure; (ii) the amount of the independent expenditure; (iii) the candidate or ballot proposition for which the independent expenditure expressly advocates the success or defeat and a description of whether the independent expenditure supports or opposes the candidate or ballot proposition; (iv) the identity, address, and phone number of the person to whom the independent expenditure was made; (v) a description of the goods or services obtained by the independent expenditure; and (vi) for each person who, for political purposes, made cumulative donations of $1,000 or more during the current election cycle to the filer of the independent expenditure report: (A) the identity, address, and phone number of the person; (B) the date of the donation; and (C) the amount of the donation.

(i) the date of the independent expenditure;

(ii) the amount of the independent expenditure;

(iii) the candidate or ballot proposition for which the independent expenditure expressly advocates the success or defeat and a description of whether the independent expenditure supports or opposes the candidate or ballot proposition;

(iv) the identity, address, and phone number of the person to whom the independent expenditure was made;

(v) a description of the goods or services obtained by the independent expenditure; and

(vi) for each person who, for political purposes, made cumulative donations of $1,000 or more during the current election cycle to the filer of the independent expenditure report: (A) the identity, address, and phone number of the person; (B) the date of the donation; and (C) the amount of the donation.

(A) the identity, address, and phone number of the person;

(B) the date of the donation; and

(C) the amount of the donation.

(4) (a) If the person filing an independent expenditure report is an individual, the person shall sign the independent expenditure report and certify that the information contained in the report is complete and accurate. (b) If the person filing an independent expenditure report is not an individual: (i) the person filing the independent expenditure report shall designate an authorized individual to sign the independent expenditure report on behalf of the person; and (ii) the individual designated under Subsection (4)(b)(i) shall sign the independent expenditure report and certify that the information contained in the report is complete and accurate.

(a) If the person filing an independent expenditure report is an individual, the person shall sign the independent expenditure report and certify that the information contained in the report is complete and accurate.

(b) If the person filing an independent expenditure report is not an individual: (i) the person filing the independent expenditure report shall designate an authorized individual to sign the independent expenditure report on behalf of the person; and (ii) the individual designated under Subsection (4)(b)(i) shall sign the independent expenditure report and certify that the information contained in the report is complete and accurate.

(i) the person filing the independent expenditure report shall designate an authorized individual to sign the independent expenditure report on behalf of the person; and

(ii) the individual designated under Subsection (4)(b)(i) shall sign the independent expenditure report and certify that the information contained in the report is complete and accurate.

(5) If a person who files an independent expenditure report previously filed an independent expenditure report during, or in relation to, the same election cycle that includes information, described in Subsection (3)(a) or (b), that has changed since the person filed the previous independent expenditure report, the person shall include in the most recent independent expenditure report a description of the information that has changed that includes both the old information and the new information.

(6) An independent expenditure report is a public record under Title 63G, Chapter 2, Government Records Access and Management Act.