# Local Government (GLG)

## Title 16. In General

### Subtitle 3. Uniform System of Financial Reporting

#### Section 16-301

Each county, municipality, and special taxing district shall adopt the fiscal year specified in Sec. 16-101 of this title as its period for recording and reporting its fiscal transactions.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)