Maryland Code, LOCAL GOVERNMENT 16-301
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Terms Used In Maryland Code, LOCAL GOVERNMENT 16-301
- County: means a county of the State or Baltimore City. See
- 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.
Each county, municipality, and special taxing district shall adopt the fiscal year specified in § 16-101 of this title as its period for recording and reporting its fiscal transactions.