§ 13–221
Statutes in effect as of October 1, 2026.
Md. Code Ann., Election Law § 13-221 (2026)
Title 13. Campaign Finance
Subtitle 2. Campaign Finance Organization and Activity
§ 13–221LinkCopy Citation
(a)
(1)
The treasurer of a campaign finance entity shall keep a detailed and accurate account book of all assets received, expenditures made, and obligations incurred by or on behalf of the entity.
(2)
Except as provided in § 13–240 of this subtitle, as to each asset received or expenditure made, the account book shall state:
(i)
its amount or value;
(ii)
the date of the receipt or expenditure;
(iii)
the name and address of the person from whom the asset was received or to whom the expenditure was made; and
(iv)
a description of the asset received or the purpose for which the expenditure was made.
(3)
(i)
To the extent practicable, the treasurer of a campaign finance entity shall record the occupation and employer of an individual who makes contributions to the campaign finance entity in a cumulative amount of $500 or more during an election cycle.
(ii)
The State Board shall:
(1)
promptly provide notice to the treasurer of a campaign finance entity if a contributor included on a campaign finance report submitted by the treasurer has made contributions to the campaign finance entity in a cumulative amount of $500 or more during the election cycle; and
(2)
require a standard response that a treasurer shall include in the campaign finance report if a contributor does not supply the information required concerning the contributor’s occupation and employer.
(4)
Each expenditure made from a campaign account shall be supported by a receipt.
(b)
The account books and related records of a campaign finance entity shall be preserved until the earlier of:
(1)
10 years after the creation of an account book entry or related record; or
(2)
2 years after the campaign finance entity files a final campaign finance report under Subtitle 3 of this title.
(c)
A candidate for election to the central committee of a political party who is exempt under § 13–202(a) of this subtitle shall:
(1)
keep a detailed and accurate account book of all expenditures made by the candidate; and
(2)
preserve the account book required under item (1) of this subsection for auditing purposes until 2 years after the end of the election cycle.