| Alabama |
October 1 |
September 30 |
| Alaska |
July 1 |
June 30 |
| Arizona |
July 1 |
June 30 |
| Arkansas |
July 1 |
June 30 |
| California |
July 1 |
June 30 |
| Colorado |
July 1 |
June 30 |
| Connecticut |
July 1 |
June 30 |
| Delaware |
July 1 |
June 30 |
| District of Columbia |
October 1 |
September 30 |
| Florida |
July 1 |
June 30 |
| Georgia |
July 1 |
June 30 |
| Hawaii |
July 1 |
June 30 |
| Idaho |
July 1 |
June 30 |
| Illinois |
July 1 |
June 30 |
| Indiana |
July 1 |
June 30 |
| Iowa |
July 1 |
June 30 |
| Kansas |
Did not report |
Did not report |
| Kentucky |
July 1 |
June 30 |
| Louisiana |
July 1 |
June 30 |
| Maine |
July 1 |
June 30 |
| Maryland |
July 1 |
June 31 |
| Massachusetts |
July 1 |
June 30 |
| Michigan |
October 1 |
September 30 |
| Minnesota |
July 1 |
June 30 |
| Mississippi |
July 1 |
June 30 |
| Missouri |
July 1 |
June 30 |
| Montana |
July 1 |
June 30 |
| Nebraska |
July 1 |
June 30 |
| Nevada |
July 1 |
June 30 |
| New Hampshire |
July 1 |
June 30 |
| New Jersey |
July 1 |
June 30 |
| New Mexico |
July 1 |
June 30 |
| New York |
April 1 |
March 31 |
| North Carolina |
July 1 |
June 30 |
| North Dakota |
July 1 |
June 30 |
| Ohio |
July 1 |
June 30 |
| Oklahoma |
July 1 |
June 30 |
| Oregon |
July 1 |
June 30 |
| Pennsylvania |
July 1 |
June 30 |
| Rhode Island |
July 1 |
June 30 |
| South Carolina |
July 1 |
June 30 |
| South Dakota |
July 1 |
June 30 |
| Tennessee |
July 1 |
June 30 |
| Texas |
September 1 |
August 31 |
| Utah |
July 1 |
June 30 |
| Vermont |
July 1 |
June 30 |
| Virginia |
July 1 |
June 30 |
| Washington |
July 1 |
June 30 |
| West Virginia |
July 1 |
June 30 |
| Wisconsin |
July 1 |
June 30 |
| Wyoming |
July 1 |
June 30 |