Utah Code § 20A-11-702: Campaign financial reporting of political issues expenditures by corporations -- Financial reporting.

(1)

(a) Each corporation that has made political issues expenditures on current or proposed ballot issues that total at least $750 during a calendar year shall file a verified financial statement with the lieutenant governor's office:

(i) on January 10, reporting expenditures as of December 31 of the previous year;

(ii) seven calendar days before the state political convention of each major political party;

(iii) seven calendar days before the regular primary election date;

(iv) on September 30; and

(v) seven calendar days before the regular general election date.

(b) The corporation shall report:

(i) a detailed listing of all expenditures made since the last financial statement; and

(ii) for a financial statement described in Subsections (1)(a)(ii) through (v), expenditures as of five calendar days before the required filing date of the financial statement.

(c) The corporation need not file a statement under this section if it made no expenditures during the reporting period.

(2) That statement shall include:

(a) the name and address of each individual, entity, or group of individuals or entities that received a political issues expenditure of more than $50 from the corporation, and the amount of each political issues expenditure;

(b) the total amount of political issues expenditures disbursed by the corporation; and

(c) a statement by the corporation's treasurer or chief financial officer certifying the accuracy of the verified financial statement.