As used in ORS § 576.413 to 576.445, ‘fiscal year’:

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(1) Except as provided in subsection (2) of this section, means the 12-month period commencing on July 1 and ending on June 30.

(2) If adopted by a commodity commission rule that has taken effect as provided under ORS § 576.413, means the 12-month period commencing on January 1 and ending on December 31. [1959 c.596 § 21; 2013 c.12 § 3]