GroundRules
7-2-21: Fiscal years permitted.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 2 Income Tax General Provisions
Any individual who files income tax returns under the Internal Revenue Code on the basis of a fiscal year shall report income under the Income Tax Act on the same basis.
Collected 2026-09-03T15:02:19Z. Source file · JSON