North Dakota Code 54-27-01 – Fiscal year – Reports – When made
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The fiscal year for the state of North Dakota commences on the first day of July and ends on the thirtieth day of June of the following year. All reports required annually or biennially of any state officer or from any private corporation or limited liability company, unless otherwise provided, must be made to and must include the thirtieth day of June preceding. All accounts of such officers must be closed and balanced to that date.
Terms Used In North Dakota Code 54-27-01
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiscal year: 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.
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
- year: means twelve consecutive months. See North Dakota Code 1-01-33