A. Political action committees shall file the prescribed campaign finance reports with the State Board in accordance with the applicable provisions of this section. The first filed report shall be complete for the entire period from the time the committee was organized or contributions were received.
B. The reporting requirements shall continue in effect for each committee until a final report is filed.
C. Political action committees shall file the prescribed campaign finance reports as follows:
1. Not later than April 15 complete from the preceding report through March 31;
2. Not later than June 1 complete from the preceding report through May 25;
3. Not later than September 15 complete from the preceding report through August 31;
4. Not later than October 15 complete from the preceding report through October 7; and
5. Not later than January 15 complete from the preceding report through December 31, and then continuing in accordance with this subsection until a final report is filed.
D. A political action committee that files its statement of organization on or after March 15 and before the third Tuesday in June in any odd-numbered year shall file with its statement of organization a campaign finance report as provided in § 24.2-949.5 for that year, complete through the date that it files its statement of organization, and if such political action committee files its statement of organization before May 25, such political action committee shall file its next campaign finance report in accordance with subdivision C 2.
E. A political action committee that files its statement of organization on or after August 15 and before the November election day in any odd-numbered year shall file with its statement of organization a campaign finance report as provided in § 24.2-949.5 for that year, complete through the date that it files its statement of organization, and if such political action committee files its statement of organization before October 7, such political action committee shall file its next campaign finance report in accordance with subdivision C 4.