75-3002. The fiscal year in this state shall commence on the first day of July in each year, and close on the thirtieth day of June next succeeding.
History: L. 1879, ch. 166, § 125; March 20; R.S. 1923, 75-3002.
Source or prior law:
L. 1865, ch. 68, § 5; G.S. 1868, ch. 102, § 83; L. 1877, ch. 180, § 4.
CASE ANNOTATIONS
1. County commissioners have no power to change "fiscal year." Bank v. Reilly, 97 Kan. 817, 821, 156 P. 747.
2. "Fiscal year" defined; what it embraces. Bank v. Reilly, 97 Kan. 817, 821, 156 P. 747.
3. Expenditure cannot be legally made from appropriation after its expiration date. Hyre v. Sullivan, 171 Kan. 309, 311, 232 P.2d 474.