Authority: IC 24-3-5.4-20

Affected: IC 24-3-3; IC 24-3-5.4

Sec. 2. "Calendar quarter" shall be three (3) month periods of a calendar year, specifically the following:

1. (1) January 1 through March 31.
2. (2) April 1 through June 30.
3. (3) July 1 through September 30.
4. (4) October 1 through December 31.

(Office of Attorney General for the State; 10 IAC 6-2-2; filed Jan 24, 2011, 10:12 a.m.: 20110223-IR- 010100106FRA; readopted filed Jun 9, 2017, 3:04 p.m.: 20170705-IR-010170169RFA; readopted filed Jul 28, 2023, 9:51 a.m.: 20230823-IR-010230498RFA)