Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
44 lines
2.3 KiB
Markdown
44 lines
2.3 KiB
Markdown
---
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type: "LegalText"
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title: "31 U.S.C. § 1102"
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description: "Fiscal year"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 31
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title_name: "MONEY AND FINANCE"
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chapter_number: "11"
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chapter_name: "THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION"
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section: "1102"
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citation: "31 U.S.C. § 1102"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc31@119-100.zip"
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source_identifier: "/us/usc/t31/s1102"
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source_file: "data/legal/raw/us/code/title-31/usc31.xml"
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source_hash: "2020916ba77a019c4f174e8088a71b26830782ee85cce7bea24e6a8258991869"
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raw_snapshot_hash: "94d3fba324cbbc12277242f872f8f47cff5250dbcdc0057fe857212764e4b704"
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text_hash: "e093b9fbccf3ddd047af110adb3a8e441f824b856a710356092bb53c4227ff81"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 31 U.S.C. § 1102 - Fiscal year
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## Text
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The fiscal year of the Treasury begins on October 1 of each year and ends on September 30 of the following year. Accounts of receipts and expenditures required under law to be published each year shall be published for the fiscal year.
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(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 908.)
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## Notes
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Historical and Revision Notes Revised SectionSource (U.S. Code)Source (Statutes at Large) 110231:1020.R.S. § 237; Oct. 1, 1890, ch. 1256, § 9, 26 Stat. 646; restated July 12, 1974, Pub. L. 93–344, § 501, 88 Stat. 321. The words “in all matters of accounts, receipts, expenditures, estimates, and appropriations” are omitted as being included in “fiscal”. The word “prepared” is omitted as being included in “published”. The words “as established by subsection (a) of this section” are omitted as unnecessary because of the restatement. The text of 31:1020(a)(1) and the words “beginning on October 1, 1976” are omitted as executed.
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Statutory Notes and Related Subsidiaries
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Fiscal Year Transition Period of July 1, 1976, Through September 30, 1976Pub. L. 94–274, Apr. 21, 1976, 90 Stat. 383, provided for an orderly transition to the new Oct. 1 to Sept. 30 fiscal year for particular acts by specifying how the period of July 1, 1976, through Sept. 30, 1976, was to be treated for fiscal year purposes.
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