P.R. Laws tit. 16, § 627f
Any person who does not usually file reports with the Office of the Election Comptroller, and who makes a disbursement that, by itself or in the aggregate, exceeds five thousand dollars ($5,000) to defray the direct expenditures of producing and distributing electioneering communications during any calendar year shall file with the Election Comptroller a report containing the information required in subsection (a) below. Such report shall be filed not later than twenty- four (24) hours after the “disclosure date”, as such term is defined.
(a) Report content.— Any report required under this section shall be filed under penalty of perjury and shall contain the following information:
(1) The name, address, and telephone number of the person who made or shall make the disbursement, and of the organizations related thereto, as well as the name, address, and telephone number of any person that shares or dwells at the address of the person who made or shall make the disbursement, and the name, address, and telephone number of the guardian or guardians of the accounting records or books of the person who made or shall make the disbursements;
(2) the address of the main place of business of the person who made or shall make the disbursement, if other than a natural person;
(3) the amount and date of each disbursement exceeding two hundred dollars ($200);
(4) the election, referendum, plebiscite, or consultation to which the disbursement pertains and, if applicable, the names of the candidates identified or to be identified, as well as the office they are running for, and
(5) the names and addresses of all the persons that made a contribution to the person who files the report to defray electioneering communications, subject to being included in the report during the calendar year prior to the date of the report, of an amount that totals or exceeds five hundred dollars ($500), whether by itself on in the aggregate.
(b) Disclosure date.— For the purposes of this section, the term “disclosure date” shall mean:
(1) The first date in a calendar year in which a person made a disbursement to defray the direct costs of production and distribution of electioneering communications which, by itself, exceeds or aggregates five thousand dollars ($5,000).
(2) Any other subsequent date on which a person has made a disbursement to defray the direct costs of production and distribution of electioneering communications which, by itself, exceeds or aggregates five thousand dollars ($5,000) since the most recent disclosure date for such year.
(c) Coordination with other requirements.— The report required by this section is independent from and additional to any other report required by this chapter.
History —Nov. 18, 2011, No. 222, § 8.006; July 3, 2012, No. 135, § 24; renumbered as § 7.006 on Dec. 19, 2014, No. 233, § 52.