(1) Expenses in connection with local and regional elections shall be defrayed by the municipalities, cf. however subsections (2) to (4).

(2) The counties shall defray the expenses of measures for which the regional council or the regional election committee is responsible under this act. If a regional council second ballot is held, all expenses in connection with the second ballot shall be defrayed by the region, cf. however subsections (3) and (4).

(3) The expenses for the advance voting material shall be defrayed by the Treasury. The municipality shall refund the expenses defrayed by the Treasury for the advance voting material that the municipalities order for the advance voting in the municipalities, cf. section 59 and section 60, subsections (2), (4) and (5).

(4) Stamp expenses for forwarding of advance votes shall be defrayed by the authority, institution, ship or off-shore installation which the vote receiver represents.