“Regular accounting quarter” means the 4 3-month periods that coincide with the taxpayer's accounting period.

Source. #4707, eff 11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05); ss by #10536, eff 3-6-14 (from Rev 1001.04); renumbered by #12639 (formerly Rev 1001.06); ss by #13817, eff 12-1-23 (formerly Rev 1001.07) (see Revision Note #2 at chapter heading for Rev 1000)