North Carolina General Statutes Chapter 163. Elections and Election Laws § 163-278.40B. Campaign report; partisan election

(1) Thirty-five-day Report.--The treasurer shall file a report with the board 35 days before the primary.

(2) Pre-primary Report.--The treasurer shall file a report with the board no later than the tenth day preceding each primary election.

(3) Pre-election Report.--The treasurer shall file a report 10 days before the election, unless a second primary is held and the candidate appeared on the ballot in the second primary, in which case the report shall be filed 10 days before the second primary.

(4) Semiannual Reports.--If contributions are received or expenditures made during any part of a calendar year, for which no reports are otherwise required by this section, any and all those contributions and expenditures shall be reported on semiannual reports due on the last Friday in July, covering the period through June 30, and due on the last Friday in January, covering the period through December 31 of the previous year.