{"data":{"id":"us-pa/8-pa.c.s.-1301","jurisdiction":"us-pa","citation":"8 Pa.C.S. § 1301","heading":"Fiscal year.","body":"The fiscal year of every borough shall coincide with the calendar year, beginning January 1 and ending December 31.","path":["Title 8 - BOROUGHS AND INCORPORATED TOWNS","PART I BOROUGHS","CHAPTER 13 TAXATION AND FINANCE"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=08\u0026div=0\u0026chpt=13\u0026sctn=1\u0026subsctn=0","current_through":"2026-04-02 (Statute Update stamp, 8 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:30:38Z","sha256":"8a700ebdcda7e1550d43b843504e50a4ef6d5e2e1db35212673378b3f4616510","source_id":"us-pa","stale":false,"prev":"us-pa/8-pa.c.s.-1203","next":"us-pa/8-pa.c.s.-1302"},"notice":"GroundRules: Original legal text. Not legal advice."}