N.C. Gen. Stat. § 163-278.40C: Campaign report; nonpartisan election and runoff.

If any city election conducted under the nonpartisan election and runoff basis in accordance with G.S. 163-279(a)(4) and [G.S.] 163-293, the following reports shall be filed in addition to the organizational report:

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

(2) Pre-election Report. - The treasurer shall file a report with the board 10 days before the election.

(3) Pre-runoff Report. - The treasurer shall file a report with the board 10 days before the runoff if the candidate is in a runoff.

(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. (1981, c. 837, s. 3; 1985, c. 164, s. 3; 1987 (Reg. Sess., 1988), c. 1028, s. 8; 2001-419, s. 4; 2017-6, s. 3; 2018-146, s. 3.1(a), (b).)