The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Federal Law
means an accounting period of 12 months ending on the last day of any month other than December 26 USC 7701, 26 USC 7701
means any 12-month period ending on September 30 of a calendar year 42 USC 619
means the fiscal year or license year of the State 16 USC 669a
means the annual accounting period or, if no closing date has been adopted, the calendar year ending on December 31 17 CFR 240.12b-2
State Law
Alabama
as used in this chapter , shall mean the 12 consecutive month period beginning October 1 of each calendar year for employers who make payments in lieu of contributions to the fund Alabama Code 25-4-4
Arizona
means an accounting period of twelve months ending on the last day of any month other than December Arizona Laws 43-104
means the fiscal year beginning July 1 and ending June 30 Arizona Laws 3-1231
means the fiscal year of the state as prescribed in section 35-102 Arizona Laws 43-1501, Arizona Laws 43-1601
means the period beginning on July 1 of any year and ending on June 30 of the next succeeding year Arizona Laws 38-881, Arizona Laws 38-801
means the period beginning on July 1 of any year and ending on June 30 of the next succeeding year Arizona Laws 38-842
means the period beginning on October 1 and ending on September 30 Arizona Laws 36-2999.51
means the period commencing on July 1 of any year and terminating on June 30 of the next succeeding year Arizona Laws 35-465, Arizona Laws 35-467
means the period from July 1 of any year to June 30 of the following year Arizona Laws 38-711
means the year beginning July 1 and ending June 30 Arizona Laws 15-101
California
means a year beginning on July 1 and ending on June 30 unless the local public entity has adopted a different fiscal year as authorized by law, in which case “fiscal year” means the fiscal year adopted by such local public entity California Government Code 970
means a year commencing on July 1 and ending on the next June 30 California Health and Safety Code 33492.28
means the current 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations California Government Code 29001
means the period commencing on July 1st of one calendar year and ending on June 30th of the calendar year immediately following California Water Code 71683
means the period July 1 through June 30, following California Water Code 72140.1
means the period of July 1 through June 30, inclusive California Water Code 31630.5
means the year beginning July 1 of any calendar year and ending June 30 of the following calendar year California Water Code 4003
Connecticut
means the income year ending on the last day of any month other than December or an annual period which varies from fifty-two to fifty-three weeks elected by the taxpayer in accordance with the provisions of the Internal Revenue Code Connecticut General Statutes 12-213
Delaware
means , in the case of DSHA, a period of 12 calendar months beginning and ending on such dates as DSHA shall determine prior to the issuance of its bonds, notes or other obligations pursuant to this chapter, and in the case of the State, shall mean the fiscal year of the State as may at any time be provided by law Delaware Code Title 31 Sec. 4001
shall mean the State’s fiscal year Delaware Code Title 30 Sec. 1812
shall mean the time period from July 1 to June 30 Delaware Code Title 30 Sec. 6501
Hawaii
means a twelve-month period from July 1 of a particular calendar year to June 30 of the following calendar year, inclusive Hawaii Revised Statutes 346G-3
means the twelve months’ period beginning on July 1 of one calendar year and ending on June 30 of the next succeeding calendar year Hawaii Revised Statutes 39-91
Idaho
means the period beginning on July 1 in any year and ending on June 30 of the next succeeding year Idaho Code 59-1302
means the time period from July 1 to June 30 Idaho Code 56-1503, Idaho Code 56-1602
Illinois
means the fiscal year of the district Illinois Compiled Statutes 105 ILCS 5/1E-10, Illinois Compiled Statutes 105 ILCS 5/1H-10
means the fiscal year of the financially distressed city Illinois Compiled Statutes 65 ILCS 5/8-12-3
Indiana
means a period:

Indiana Code 13-20-25-2
means the period beginning July 1, in any year, and ending June 30 of the succeeding year Indiana Code 33-38-6-4
means the period beginning on July 1 in any year and ending on June 30 of the following year Indiana Code 33-39-7-4
Iowa
means the period of twelve months beginning July 1 and ending on the following June 30 Iowa Code 331.421
means the period of twelve months beginning on July 1 and ending on June 30 Iowa Code 309.1, Iowa Code 312.16
means the state fiscal year effective as provided in section 3 Iowa Code 461.2
shall mean the period of twelve months beginning on July 1 and ending on the thirtieth day of June Iowa Code 24.2
Kansas
means the year commencing on the effective date of this act and each year, commencing on the first day of July thereafter Kansas Statutes 40-3401
Kentucky
means “fiscal year” as defined in Section 7701(a)(24) of the Internal
Revenue Code Kentucky Statutes 141.900
Louisiana
as used in this Chapter , means an accounting period of twelve months ending on the last day of any month other than December Louisiana Revised Statutes 47:613
means an accounting period of twelve months ending on the last day of any month other than December Louisiana Revised Statutes 47:98
means July 1 through June 30 of the following year Louisiana Revised Statutes 3:3541
means July first through June thirtieth of the following year Louisiana Revised Statutes 3:3531
means the calendar period beginning July 1 and ending June 30 following Louisiana Revised Statutes 3:2053
means the period beginning July first of any year and ending June thirtieth of the next succeeding year Louisiana Revised Statutes 11:403, Louisiana Revised Statutes 11:701
shall mean the period beginning on January first in any year, and ending on December thirty-first of the same year Louisiana Revised Statutes 11:3002
shall mean the period from July first of one year to June thirtieth of the year next succeeding Louisiana Revised Statutes 11:3033
shall mean the twelve-month period ending on December 31, of each year Louisiana Revised Statutes 11:1902
shall mean the twelve-month period ending on June 30th of each year Louisiana Revised Statutes 11:1732
Maine
means an accounting period of 12 months ending on the last day of any month except December, or an accounting period of more or less than 12 months, which period is employed as the fiscal year of the taxpayer for the United States income tax purposes Maine Revised Statutes Title 36 Sec. 5102
means the provider’s fiscal year Maine Revised Statutes Title 24-A Sec. 6201
Michigan
means a 12-month period fixed by statute, charter, or ordinance, or if not so fixed, then as determined by the department Michigan Laws 141.2103
means a fiscal year of this state Michigan Laws 390.1622
means an annual period that begins on October 1 and ends on September 30 or the fiscal year for an authority established by the board of the authority Michigan Laws 141.1355
means either an annual period that begins on October 1 and ends on September 30 or the fiscal year for the authority established by the council Michigan Laws 123.1345
means that annual period that is the fiscal year of the local government that owns the airport over which an authority has assumed operational jurisdiction or, if the local government is not required to include the authority in the financial statements of the local government, that annual period established by the board Michigan Laws 259.109
means the annual period that is the fiscal year of the local government or another annual period established by the board Michigan Laws 259.138
means the fiscal year of the authority Michigan Laws 125.4201, Michigan Laws 125.2652, Michigan Laws 125.4301, Michigan Laws 125.4402, Michigan Laws 125.4602, Michigan Laws 125.4702, Michigan Laws 125.4802
means the time period between October 1 of a calendar year through September 30 of the following calendar year Michigan Laws 124.542
means , unless otherwise provided in this act, the fiscal year of the municipality applying for a loan under this act Michigan Laws 141.931
Minnesota
means the period from July 1 to June 30 Minnesota Statutes 297E.01
Missouri
the period beginning July first in any year and ending June thirtieth the following year Missouri Laws 104.010
New Hampshire
shall mean the year beginning July 1 and ending June 30 New Hampshire Revised Statutes 259:33
New Jersey
means the period for which a local unit adopts a budget, as required pursuant to the “Local Budget Law” N New Jersey Statutes 40A:1-1
New York
means a period of one year commencing on the first day of July and terminating on the thirtieth day of June N.Y. Vehicle and Traffic Law 239
means a period of twelve calendar months (or any shorter period beginning on the date the taxpayer becomes subject to the tax imposed by this article) ending on the last day of any month other than December, provided the taxpayer keeps its books on the basis of such period, and includes, in case the taxpayer changes the period on the basis of which it keeps it books from a calendar year to a fiscal year or from one fiscal year to another fiscal year, the period from the close of its last old calendar or fiscal year up to the date designated as the close of its new fiscal year N.Y. Tax Law 208
Ohio
means an accounting period of twelve months ending on the last day of any month other than December Ohio Code 5747.01
means the fiscal year of this state, as specified in section 9 Ohio Code 5124.01
means the period of twelve months beginning on the first day of July and ending on the thirtieth day of June Ohio Code 154.01
means the twelve-month accounting period commencing on the date the plan is established and ending twelve months following that date, and each corresponding twelve-month accounting period thereafter as provided for in the summary plan description Ohio Code 3959.01
Oregon
means a 12-month year, as described in ORS § 293 Oregon Statutes 462.010
means the fiscal year commencing on July 1 and closing on June 30 Oregon Statutes 457.010
means the fiscal year commencing on July 1 and ending on June 30 Oregon Statutes 577.110
means the period beginning on July 1 of any year and ending on June 30 of the next year Oregon Statutes 477.001
Rhode Island
means the fiscal year of the municipality within which the management district is located; “first fiscal year” means the first full fiscal year after the fiscal year during which the management district is created; subsequent fiscal years are referred to in like manner Rhode Island General Laws 45-59-3
means the fiscal year used by the state Rhode Island General Laws 40.1-8.5-2
means the period beginning on July 1 in any year and ending on June 30 of the next succeeding year Rhode Island General Laws 45-21-2
Tennessee
means the period beginning January 1 and ending December 31 of each year Tennessee Code 49-4-101
means the year beginning July 1 of each calendar year Tennessee Code 7-52-303, Tennessee Code 7-39-403
Utah
means the annual period for accounting for fiscal operations in an interlocal entity Utah Code 11-13-501
means the annual period for accounting for fiscal operations in each district Utah Code 17B-1-601
means the fiscal year of the state Utah Code 53B-13a-102, Utah Code 53B-13c-101
means the time period beginning on July 1 of any given year and ending on June 30 of the subsequent year Utah Code 63J-3-103
means the year beginning with July 1 of one year and ending June 30 of the next year Utah Code 35A-4-301
Vermont
means an accounting period of 12 months ending on the last day of any month except December, or an accounting period of less than 12 months, which period is employed as the fiscal year of the taxpayer for U
Virginia
means the period from July 1 of one calendar year to June 30 of the next calendar year Virginia Code 23.1-300
Washington
as used in this chapter means that fiscal period set by the city or town pursuant to authority given under RCW 1 Washington Code 35.33.011
as used in this chapter means that fiscal period set by the code city pursuant to authority given under RCW 1 Washington Code 35A.33.010
means a year which begins July 1st and ends June 30th of the following year Washington Code 41.32.010
means any year commencing with January 1st and ending with December 31st next following Washington Code 41.44.030
shall mean any year commencing with January 1st, and ending with December 31st, next following Washington Code 41.28.010
West Virginia
means an accounting period of twelve months ending on any day other than the last day of December and on the basis of which the taxpayer is required to report for federal income tax purposes West Virginia Code 11-24-3a
means an accounting period of twelve months ending on any day other than the last day of December, and on the basis of which the taxpayer is required to report for federal income tax purposes West Virginia Code 11-23-3