NOTE: §613 eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.
§613. Fiscal year defined; accounting period not to be changed
"Fiscal year" as used in this Chapter, means an accounting period of twelve months
ending on the last day of any month other than December. However, no fiscal year will be
recognized, unless, before its close, it was definitely established as an accounting period by
taxpayer and the books of such taxpayer were kept in accordance therewith. No accounting
period shall be changed without the approval of the collector of revenue.
NOTE: §613 as repealed by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.
§613. Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.
Repealed by Acts 2024, 3rd Ex. Sess., No. 6, §3, eff. Jan. 1, 2026.