N.D. Cent. Code § 54-27-01
54-27-01. Fiscal year - Reports - When made
54-27-01. Fiscal year - Reports - When made
The fiscal year for the state of North Dakota commences on the first day of July and ends
on the thirtieth day of June of the following year. All reports required annually or biennially of any
state officer or from any private corporation or limited liability company, unless otherwise
provided, must be made to and must include the thirtieth day of June preceding. All accounts of
such officers must be closed and balanced to that date.