(1) The sponsor of political advertising shall file a special report to the commission within twenty-four hours of, or on the first working day after, the date the political advertising is first published, mailed, or otherwise presented to the public, if the political advertising:
(a) Is published, mailed, or otherwise presented to the public within twenty-one days of an election; and
(b) Either:
(i) Qualifies as an independent expenditure with a fair market value or actual cost of one thousand dollars or more, for political advertising supporting or opposing a candidate; or
(ii) Has a fair market value or actual cost of one thousand dollars or more, for political advertising supporting or opposing a ballot proposition.
(2) If a sponsor is required to file a special report under this section, the sponsor shall also deliver to the commission within the delivery period established in subsection (1) of this section a special report for each subsequent independent expenditure of any size supporting or opposing the same candidate who was the subject of the previous independent expenditure, supporting or opposing that candidate's opponent, or, in the case of a subsequent expenditure of any size made in support of or in opposition to a ballot proposition not otherwise required to be reported pursuant to RCW
42.17A.225,
42.17A.235, or
42.17A.240, supporting or opposing the same ballot proposition that was the subject of the previous expenditure.
(3) The special report must include:
(a) The name and address of the person making the expenditure;
(b) The name and address of the person to whom the expenditure was made;
(c) A detailed description of the expenditure;
(d) The date the expenditure was made and the date the political advertising was first published or otherwise presented to the public;
(e) The amount of the expenditure;
(f) The name of the candidate supported or opposed by the expenditure, the office being sought by the candidate, and whether the expenditure supports or opposes the candidate; or the name of the ballot proposition supported or opposed by the expenditure and whether the expenditure supports or opposes the ballot proposition;
(g) A statement from the sponsor that:
(i) The political advertising is not financed in any part by a foreign national; and
(ii) Foreign nationals are not involved in making decisions regarding the political advertising in any way; and
(h) Any other information the commission may require by rule.
(5) The sponsor of independent expenditures supporting a candidate or opposing that candidate's opponent required to report under this section shall file with each required report an affidavit or declaration of the person responsible for making the independent expenditure that the expenditure was not made in cooperation, consultation, or concert with, or at the request or suggestion of, the candidate, the candidate's authorized committee, or the candidate's agent, or with the encouragement or approval of the candidate, the candidate's authorized committee, or the candidate's agent.