<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="16-301" title_number="16" title_name="In General" subtitle_number="3" subtitle_name="Uniform System of Financial Reporting">
  <text>Each county, municipality, and special taxing district shall adopt the fiscal year specified in § 16–101 of this title as its period for recording and reporting its fiscal transactions.</text>
</section>
