Candidates for Legislative Office - Campaign Organization and Financial Reporting Requirements

Utah Code tit. 20A, ch. 20A-11, pt. 20A-11-P3

in effect

Utah Code § 20A-11-301 Legislative office -- Campaign finance requirements -- Candidate as a political action committee officer -- No personal use -- Contribution reporting deadline -- Report other accounts -- Anonymous contributions.

20A-11-301. Legislative office -- Campaign finance requirements -- Candidate as a political action committee officer -- No personal use -- Contribution reporting deadline -- Report other accounts -- Anonymous contributions. (1) (a) (i) Each legislative office candidate shall deposit each contribution received in one or more separate accounts in a financial institution that are dedicated only to that purpose. (ii) A legislative office candidate may: (A) receive a contribution from a political action committee registered under Section 20A-11-601; and (B) be designated by a political action committee as an officer who has primary decision-making authority as described in Section 20A-11-601. (b) A legislative office candidate or the candidate's personal campaign committee may not use money deposited in an account described in Subsection (1)(a)(i) for: (i) a personal use expenditure; or (ii) an expenditure prohibited by law. (c) (i) Each legislative officeholder shall deposit each contribution and public service assistance received in one or more separate accounts in a financial institution that are dedicated only to that purpose. (ii) A legislative officeholder may: (A) receive a contribution or public service assistance from a political action committee registered under Section 20A-11-601; and (B) be designated by a political action committee as an officer who has primary decision-making authority as described in Section 20A-11-601. (d) A legislative officeholder or the legislative officeholder's personal campaign committee may not use money deposited in an account described in Subsection (1)(c)(i) for: (i) a personal use expenditure; or (ii) an expenditure prohibited by law. (2) (a) A legislative office candidate may not deposit or mingle any contributions received into a personal or business account. (b) A legislative officeholder may not deposit or mingle any contributions or public service assistance received into a personal or business account. (3) If a person who is no longer a legislative candidate chooses not to expend the money remaining in a campaign account, the person shall continue to file the year-end summary report required by Section 20A-11-302 until the statement of dissolution and final summary report required by Section 20A-11-304 are filed with the lieutenant governor. (4) (a) Except as provided in Subsection (4)(b) and Section 20A-11-402, a person who is no longer a legislative office candidate may not expend or transfer the money in a campaign account in a manner that would cause the former legislative office candidate to recognize the money as taxable income under federal tax law. (b) A person who is no longer a legislative office candidate may transfer the money in a campaign account in a manner that would cause the former legislative office candidate to recognize the money as taxable income under federal tax law if the transfer is made to a campaign account for federal office. (5) (a) As used in this Subsection (5), "received" means the same as that term is defined in Subsection 20A-11-303(1)(b). (b) Each legislative office candidate shall report to the lieutenant governor each contribution received by the legislative office candidate: (i) except as provided in Subsection (5)(b)(ii), within 31 calendar days after the day on which the contribution is received; or (ii) within seven business days after the day on which the contribution is received, if: (A) the legislative office candidate is contested in a convention and the contribution is received within 30 calendar days before the day on which the convention is held; (B) the legislative office candidate is contested in a primary election and the contribution is received within 30 calendar days before the day on which the primary election is held; or (C) the legislative office candidate is contested in a general election and the contribution is received within 30 calendar days before the day on which the general election is held. (c) Except as provided in Subsection (5)(d), for each contribution that a legislative office candidate fails to report within the time period described in Subsection (5)(b), the lieutenant governor shall impose a fine against the legislative office candidate in an amount equal to: (i) 10% of the amount of the contribution, if the legislative office candidate reports the contribution within 60 calendar days after the day on which the time period described in Subsection (5)(b) ends; or (ii) 20% of the amount of the contribution, if the legislative office candidate fails to report the contribution within 60 calendar days after the day on which the time period described in Subsection (5)(b) ends. (d) The lieutenant governor may waive the fine described in Subsection (5)(c) and issue a warning to the legislative office candidate if: (i) the contribution that the legislative office candidate fails to report is paid by the legislative office candidate from the legislative office candidate's personal funds; (ii) the legislative office candidate has not previously violated Subsection (5)(c) in relation to a contribution paid by the legislative office candidate from the legislative office candidate's personal funds; and (iii) the lieutenant governor determines that the failure to timely report the contribution is due to the legislative office candidate not understanding that the reporting requirement includes a contribution paid by a legislative office candidate from the legislative office candidate's personal funds. (e) The lieutenant governor shall: (i) deposit money received under Subsection (5)(c) into the General Fund; and (ii) report on the lieutenant governor's website, in the location where reports relating to each legislative office candidate are available for public access: (A) each fine imposed by the lieutenant governor against the legislative office candidate; (B) the amount of the fine; (C) the amount of the contribution to which the fine relates; and (D) the date of the contribution. (6) Within 31 calendar days after the day on which a legislative office candidate receives a contribution that is cash or a negotiable instrument, exceeds $50, and is from an unknown source, the legislative office candidate shall disburse the amount of the contribution to an organization that is exempt from federal income taxation under Section 501(c)(3) or (19), Internal Revenue Code. (7) (a) As used in this Subsection (7), "account" means an account in a financial institution: (i) that is not described in Subsection (1)(a)(i); and (ii) into which or from which a person who, as a candidate for an office, other than a legislative office for which the person files a declaration of candidacy or federal office, or as a holder of an office, other than a legislative office for which the person files a declaration of candidacy or federal office, deposits a contribution or makes an expenditure. (b) A legislative office candidate shall include on any financial statement filed in accordance with this part: (i) a contribution deposited in an account: (A) since the last campaign finance statement was filed; or (B) that has not been reported under a statute or ordinance that governs the account; or (ii) an expenditure made from an account: (A) since the last campaign finance statement was filed; or (B) that has not been reported under a statute or ordinance that governs the account. Amended by Chapter 283, 2026 General Session

Utah Code § 20A-11-302 Legislative office candidate -- Financial reporting requirements -- Year-end summary report.

20A-11-302. Legislative office candidate -- Financial reporting requirements -- Year-end summary report. (1) (a) Each legislative office candidate shall file a summary report by January 10 of the year after the regular general election year. (b) In addition to the requirements of Subsection (1)(a), a former legislative office candidate that has not filed the statement of dissolution and final summary report required under Section 20A-11-304 shall continue to file a summary report on January 10 of each year. (2) (a) Each summary report shall include the following information as of December 31 of the previous year: (i) the net balance of the last financial statement, if any; (ii) a single figure equal to the total amount of receipts reported on all interim reports, if any, during the calendar year in which the summary report is due; (iii) a single figure equal to the total amount of expenditures reported on all interim reports, if any, filed during the previous year; (iv) a detailed listing of each contribution received since the last summary report that has not been reported in detail on an interim report; (v) for each nonmonetary contribution: (A) the fair market value of the contribution with that information provided by the contributor; and (B) a specific description of the contribution; (vi) a detailed listing of each expenditure made since the last summary report that has not been reported in detail on an interim report; (vii) for each nonmonetary expenditure, the fair market value of the expenditure; (viii) a net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts minus all expenditures; and (ix) the name of a political action committee for which the legislative office candidate is designated as an officer who has primary decision-making authority under Section 20A-11-601. (b) In preparing the report, all receipts and expenditures shall be reported as of December 31 of the previous year. (c) A check or negotiable instrument received by a legislative office candidate on or before December 31 of the previous year shall be included in the summary report. (3) The legislative office candidate shall certify in the summary report that to the best of the candidate's knowledge, all receipts and all expenditures have been reported as of December 31 of the previous year and that there are no bills or obligations outstanding and unpaid except as set forth in that report. Amended by Chapter 74, 2019 General Session

Utah Code § 20A-11-303 Legislative office candidate and legislative officeholder -- Financial reporting requirements -- Interim reports.

20A-11-303. Legislative office candidate and legislative officeholder -- Financial reporting requirements -- Interim reports. (1) As used in this section: (a) "Campaign account" means a separate campaign account required under Subsection 20A-11-301(1)(a)(i) or (c)(i). (b) "Received" means: (i) for a cash contribution, that the cash is given to a legislative office candidate or a member of the legislative office candidate's personal campaign committee; (ii) for a contribution that is a negotiable instrument or check, that the negotiable instrument or check is negotiated; (iii) for a direct deposit made into a campaign account by a person not associated with the campaign, the earlier of: (A) the day on which the legislative office candidate or a member of the legislative office candidate's personal campaign committee becomes aware of the deposit and the source of the deposit; (B) the day on which the legislative office candidate or a member of the legislative office candidate's personal campaign committee receives notice of the deposit and the source of the deposit by mail, email, text, or similar means; or (C) 31 calendar days after the day on which the direct deposit occurs; or (iv) for any other type of contribution, that any portion of the contribution's benefit inures to the legislative office candidate. (2) Except as provided in Subsection (3), each legislative office candidate shall file an interim report at the following times in any year in which the candidate has filed a declaration of candidacy for a public office: (a) (i) seven calendar days before the candidate's political convention; or (ii) for an unaffiliated candidate, the fourth Saturday in March; (b) seven calendar days before the regular primary election date; (c) September 30; and (d) seven calendar days before the regular general election date. (3) If a legislative office candidate is a legislative office candidate seeking appointment for a midterm vacancy, the legislative office candidate: (a) shall file an interim report: (i) no later than three business days before the day on which the political party of the party for which the legislative office candidate seeks nomination meets to declare a nominee for the governor to appoint in accordance with Section 20A-1-503; or (ii) if the legislative office candidate decides to seek the appointment with less than three business days before the day on which the political party meets, or the political party schedules the meeting to declare a nominee less than three business days before the day of the meeting, no later than 5 p.m. on the last day of business before the day on which the political party meets; and (b) is not required to file an interim report at the times described in Subsection (2). (4) Each interim report shall include the following information: (a) the net balance of the last summary report, if any; (b) a single figure equal to the total amount of receipts reported on all prior interim reports, if any, during the calendar year in which the interim report is due; (c) a single figure equal to the total amount of expenditures reported on all prior interim reports, if any, filed during the calendar year in which the interim report is due; (d) a detailed listing of: (i) for a legislative office candidate, each contribution received since the last summary report that has not been reported in detail on a prior interim report; or (ii) for a legislative officeholder, each contribution and public service assistance received since the last summary report that has not been reported in detail on a prior interim report; (e) for each nonmonetary contribution: (i) the fair market value of the contribution with that information provided by the contributor; and (ii) a specific description of the contribution; (f) a detailed listing of each expenditure made since the last summary report that has not been reported in detail on a prior interim report; (g) for each nonmonetary expenditure, the fair market value of the expenditure; (h) a net balance for the year consisting of the net balance from the last summary report, if any, plus all receipts since the last summary report minus all expenditures since the last summary report; (i) a summary page in the form required by the lieutenant governor that identifies: (i) beginning balance; (ii) total contributions and public service assistance received during the period since the last statement; (iii) total contributions and public service assistance received to date; (iv) total expenditures during the period since the last statement; and (v) total expenditures to date; and (j) the name of a political action committee for which the legislative office candidate or legislative officeholder is designated as an officer who has primary decision-making authority under Section 20A-11-601. (5) (a) In preparing each interim report, all receipts and expenditures shall be reported as of five calendar days before the required filing date of the report. (b) Any negotiable instrument or check received by a legislative office candidate or legislative officeholder more than five calendar days before the required filing date of a report required by this section shall be included in the interim report. Amended by Chapter 90, 2025 General Session Amended by Chapter 448, 2025 General Session

Utah Code § 20A-11-304 Legislative office candidate -- Financial reporting requirements -- Termination of duty to report.

20A-11-304. Legislative office candidate -- Financial reporting requirements -- Termination of duty to report. (1) Each legislative office candidate is subject to interim reporting requirements until: (a) the candidate withdraws or is eliminated in a convention or primary; or (b) if seeking appointment as a midterm vacancy legislative office candidate: (i) the political party liaison fails to forward the person's name to the governor; or (ii) the governor fails to appoint the person to fill the vacancy. (2) Each legislative office candidate is subject to year-end summary reporting requirements until the candidate has filed a statement of dissolution with the lieutenant governor stating that: (a) the legislative office candidate is no longer receiving contributions and is no longer making expenditures; (b) the ending balance on the last summary report filed is zero and the balance in the separate bank account required in Section 20A-11-301 is zero; and (c) a final summary report in the form required by Section 20A-11-302 showing a zero balance is attached to the statement of dissolution. (3) A statement of dissolution and a final summary report may be filed at any time. (4) Each legislative office candidate shall continue to file the year-end summary report required by Section 20A-11-302 until the statement of dissolution and final summary report required by this section are filed with the lieutenant governor. Amended by Chapter 170, 2013 General Session

Utah Code § 20A-11-305 Legislative office candidate -- Failure to file report -- Penalties.

20A-11-305. Legislative office candidate -- Failure to file report -- Penalties. (1) A legislative office candidate who fails to file a financial statement before the deadline is subject to a fine imposed in accordance with Section 20A-11-1005. (2) If a legislative office candidate fails to file an interim report described in Subsections 20A-11-303(2)(b) through (d), the lieutenant governor may send an electronic notice to the legislative office candidate and the political party of which the legislative office candidate is a member, if any, that states: (a) that the legislative office candidate failed to timely file the report; and (b) that, if the legislative office candidate fails to file the report within 24 hours after the deadline for filing the report, the legislative office candidate will be disqualified and the political party will not be permitted to replace the candidate. (3) (a) The lieutenant governor shall disqualify a legislative office candidate and inform the county clerk and other appropriate election officials that the legislative office candidate is disqualified if the legislative office candidate fails to file an interim report described in Subsections 20A-11-303(2)(b) through (d) within 24 hours after the deadline for filing the report. (b) The political party of a legislative office candidate who is disqualified under Subsection (3)(a) may not replace the legislative office candidate. (4) If a legislative office candidate is disqualified under Subsection (3)(a), the election officer shall: (a) notify every opposing candidate for the legislative office that the legislative office candidate is disqualified; (b) send an email notification to each voter who is eligible to vote in the legislative office race for whom the election officer has an email address informing the voter that the legislative office candidate is disqualified and that votes cast for the legislative office candidate will not be counted; (c) post notice of the disqualification on the election officer's website; and (d) if practicable, remove the legislative office candidate's name from the ballot. (5) An election officer may fulfill the requirement described in Subsection (4) in relation to a mailed ballot, including a military or overseas ballot, by including with the ballot a written notice directing the voter to the election officer's website to inform the voter whether a candidate on the ballot is disqualified. (6) A legislative office candidate is not disqualified if: (a) the legislative office candidate files the reports described in Subsections 20A-11-303(2)(b) through (d) no later than 24 hours after the applicable deadlines for filing the reports; (b) the reports are completed, detailing accurately and completely the information required by this part except for inadvertent omissions or insignificant errors or inaccuracies; and (c) the omissions, errors, or inaccuracies described in Subsection (6)(b) are corrected in an amended report or the next scheduled report. (7) (a) Within 60 calendar days after a deadline for the filing of a summary report, the lieutenant governor shall review each filed summary report to ensure that: (i) each legislative office candidate that is required to file a summary report has filed one; and (ii) each summary report contains the information required by this part. (b) If it appears that any legislative office candidate has failed to file the summary report required by law, if it appears that a filed summary report does not conform to the law, or if the lieutenant governor has received a written complaint alleging a violation of the law or the falsity of any summary report, the lieutenant governor shall, no later than the first business day that is at least five calendar days after the day on which the lieutenant governor discovers the violation or receives the written complaint, notify the legislative office candidate of the violation or written complaint and direct the legislative office candidate to file a summary report correcting the problem. (c) (i) It is unlawful for a legislative office candidate to fail to file or amend a summary report within seven calendar days after receiving notice from the lieutenant governor described in this Subsection (7). (ii) Each legislative office candidate who violates Subsection (7)(c)(i) is guilty of a class B misdemeanor. (iii) The lieutenant governor shall report all violations of Subsection (7)(c)(i) to the attorney general. (iv) In addition to the criminal penalty described in Subsection (7)(c)(ii), the lieutenant governor shall impose a civil fine of $100 against a legislative office candidate who violates Subsection (7)(c)(i). Amended by Chapter 448, 2025 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title20A/Chapter11/20A-11-P3.html?v=C20A-11-P3_1800010118000101Fetched: 10/26/2026