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O.C.G.A. § 45-6-2 — Fiscal year for all state government units; accounting | Georgia Code

O.C.G.A. § 45-6-2 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 45 PUBLIC OFFICERS AND EMPLOYEES

Section 6. Powers and Duties Generally, 45-6-1 through 45-6-14.

ARTICLE 2 COMMISSIONS

45-6-2. Fiscal year for all state government units; accounting.

The fiscal year for this state and for all units of the state government shall commence on July 1 and end on June 30 of each year, and all public officers of this state shall keep their official accounts in accordance therewith. The fiscal year shall be uniform for all state departments, boards, bureaus, commissions, institutions, and other agencies.

(Ga. L. 1880-81, p. 29, § 1; Code 1882, § 79a; Civil Code 1895, § 202; Civil Code 1910, § 231; Code 1933, § 89-901; Ga. L. 1937, p. 456, §§ 1, 3.)

Cross references.

- Establishment of fiscal year for counties and municipalities, § 36-81-3.

OPINIONS OF THE ATTORNEY GENERAL

The words "all public officers of this state" includes public officers of local school districts. 1957 Op. Att'y Gen. p. 114.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 484 et seq.

C.J.S.

- 85 C.J.S., Taxation, § 1831.

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This Georgia Code resource is curated by Georgia Bar member Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.