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(1) A registered political party or county political party is subject to year-end summary reporting requirements until the registered political party or county political party has filed a statement of dissolution with the lieutenant governor stating that:
(a) the political party is no longer receiving contributions and is no longer making expenditures;
(b) the ending balance on the last summary report filed is zero; and
(c) a final summary report in the form required by this part showing a zero balance is filed with the statement of dissolution.
(2) A statement of dissolution and a final summary report may be filed at any time.
(3) A registered political party or county political party shall continue to file the year-end summary report required by this part until the statement of dissolution and final summary report required by this section are filed with the lieutenant governor.