Virginia Code Title 24.2. Elections § 24.2-949.7:1. Special report required of certain large pre-election expenditures

A. Any contribution or expenditure reported pursuant to this section shall also be reported on the first report required by this article after any election.

B. Political action committees shall report any single contribution received or expenditure made of $1,000 or more between May 26 and the third Tuesday in June in odd-numbered years. Such contribution or expenditure shall be reported electronically pursuant to § 24.2-946.1, and the report shall be received by the State Board by 11:59 p.m. on the following day or, for a contribution received or expenditure made on a Saturday, by 11:59 p.m. on the following Monday. However, any such contribution received or expenditure made within the 24 hours prior to the third Tuesday in June shall be reported and a report thereof received on the day prior to the third Tuesday in June.

C. Political action committees shall report any single contribution received or expenditure made of $1,000 or more between October 8 and the date of the November general election. Such contribution or expenditure shall be reported electronically pursuant to § 24.2-946.1, and the report shall be received by the State Board by 11:59 p.m. on the following day or, for a contribution received or expenditure made on a Saturday, by 11:59 p.m. on the following Monday. However, any such contribution received or expenditure made within the 24 hours prior to the election day shall be reported and a report thereof received on the day prior to the election.