Tennessee § 9-1-101 - Fiscal year for state and county government.
Full text of Tennessee Tennessee Code Annotated § 9-1-101 — Fiscal year for state and county government., with citation guidance and answers to common questions.
§ 9-1-101. Fiscal year for state and county government.
The fiscal year of state government shall hereafter commence on July 1 of each year and end on the following June 30. This fiscal year shall be followed in making appropriations and in financial reporting, and shall be uniformly adopted by all departments, institutions, offices and agencies of state government. Unless otherwise allowed by the comptroller of the treasury upon grounds of special hardships, the fiscal year of the counties of the state shall begin on July 1 of each year and shall end on the following June 30. The fiscal year shall constitute the budget year and the year for accounting and reporting of each and every fund, office, department, institution, activity and agency of the county government, but the aforementioned provision shall be in addition to, and not in lieu of, any accounting and reporting now required of any official by general law. Acts 1937, ch. 33, § 27; C. Supp. 1950, § 255.27; Acts 1957, ch. 311, § 1; T.C.A. (orig. ed.), § 9-101. Cross-References. Fiscal year under county budgeting law, § 5-12-105 .
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 9-1-101
What does Tennessee Code Annotated § 9-1-101 cover?
Section 9-1-101 ("Fiscal year for state and county government.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 9-1-101?
A common citation format is "Tennessee Code Annotated § 9-1-101" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 9-1-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.