(1) A contribution becomes a contribution on the date it is received; or, in the case of an in-kind contribution, on the date the consideration is received by the candidate or political committee.

(2) A contribution received by check drawn on a joint checking account shall be deemed and reported as a contribution from the person signing the check, unless otherwise specified in writing at the time the contribution is received.

(3) In the case of property held jointly by a candidate and another, a contribution therefrom will be presumed to be a contribution from the candidate so long as the property was owned jointly prior to the time that the candidate became a candidate as defined in 13-1-101(5) , MCA.

(4) A contribution shall be reported for the reporting period during which it is received.

(5) For the purposes of 13-37-226(1) (b) , (2) (d) , and (3) (a) , MCA, the report required to be filed within 24 or 48 hours shall be filed as follows:

(a) It shall be delivered within 24 or 48 hours, as appropriate, after the receipt thereof, Saturdays, Sundays and holidays excepted, to the commissioner's office and the appropriate county election administrator; or

(b) It shall be faxed to the commissioner's office and the appropriate county election administrator, provided the original of the report is received by the commissioner and the appropriate election administrator within five days after the fax transmission.   Saturdays, Sundays, and holidays shall be excluded in the calculation of the five-day period.

(c) It shall be reported again on the post-election report.