Dulin, a member of the Charlotte City Council, narrowly lost in the Republican primary Tuesday to former Sen. Bob Rucho, who is set to return to the Senate in January barring a write-in challenger.
Rucho led Dulin 52 percent to 48 percent with all precincts reporting.
The race was among this year's most expensive and hotly contested legislative primaries.
In a complaint sent to the elections board Tuesday, Rucho accuses Dulin of violating campaign finance laws by transferring $29,000 from the account of his City Council campaign to the account of his Senate campaign.
"The running of two political committees in tandem opens the door to all kinds of fundraising shenanigans and enables the violators of election finance law to potentially circumvent the limits on contributions," Rucho wrote.
Individuals and political committees are generally limited to contributing $4,000 to a candidate per election.
Rucho also accuses Dulin of not filing a recent disclosure form on time.
The State Board of Elections said it has not received the report, which was due to be postmarked April 28 and would show Dulin's campaign activity from Jan. 1 through mid-April.
Dulin declined to comment Wednesday. His campaign treasurer, Mike Ellison, did not return messages.
Kim Strach, deputy director of the State Board of Elections, wrote in an e-mail to the Observer that her office is investigating the complaint. If it finds a violation, the board could fine Dulin's campaign. Decision 2008
