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Election Code
The Election Code is in Title 15.
The confusing definitions of political committee, specific purpose committee, general purpose committee and out of state political committee are found therein. Section 254 covers political reporting.
The Texas Ethics Commission Rules, chapter 20, subchapter C covers reporting requirements for a candidate.
There are semiannual deadlines: (1) between July 1-15, which covers Jan. 1 - June 30, and (2) Jan. 1-15, which covers July 1- Dec. 31.
There are also pre-election deadlines, and special session reports.
SPAC - specific purpose; bond issue or candidate only GPAC - can change candidates based on a policy change MPAC - a GPAC that files monthly instead of semiannually (usually labor groups or groups receiving monthly, recurring, small donations)