As used in ORS 576.413 to 576.445, “fiscal year”:
(1) Except as provided in subsection (2) of this section, means the 12-month period commencing on July 1 and ending on June 30.
(2) If adopted by a commodity commission rule that has taken effect as provided under ORS 576.413, means the 12-month period commencing on January 1 and ending on December 31.