Utah Code § 10-3-209.3: Municipal office candidate -- Final summary report -- Termination of duty to report.

(1) The definitions in Sections 10-3-208 and 10-3-209 apply to this section.

(2) A candidate is subject to the year-end summary reporting requirements described in Section 10-3-209.1 until the candidate files a statement of account dissolution with the municipal clerk or recorder stating that:

(a) the candidate is no longer receiving contributions and is no longer making expenditures;

(b) the ending balance on the most recent year-end summary report filed under Section 10-3-209.1 is zero;

(c) the balance in the campaign account required under Subsection 10-3-208(3)(a) is zero; and

(d) a final year-end summary report in the form required by Section 10-3-209.1 showing a zero balance is attached to the statement of account dissolution.

(3) A statement of account dissolution and final summary report may be filed at any time.

(4) A candidate shall continue to file the year-end summary report required by Section 10-3-209.1 until the statement of account dissolution and final summary report required by this section are filed with the municipal clerk or recorder.

(5) A candidate shall, before filing a statement of account dissolution, dispose of any money remaining in the campaign account described in Subsection 10-3-208(3)(a) by:

(a) returning the money to donors;

(b) donating the money to an organization that is exempt from federal income taxation under Section 501(c)(3), Internal Revenue Code; or

(c) making another lawful expenditure of the money for political purposes.