Contributions received for an election beyond the candidate's next upcoming election, may be placed in a separate campaign depository account and may not be spent or encumbered until the preceding election has been held and it is determined that the candidate will be on the ballot for the election for which the separately accounted for contributions were received.
Ga. Comp. R. & Regs. R. 189-6-.06
O.C.G.A. Secs. 21-5-6, 21-5-30, 21-5-33, 21-5-41, 21-5-43.