Georgia Code
Article 2 - Definitions
§ 34-8-25. Calendar Quarter

As used in this chapter, the term “calendar quarter” means the period of three consecutive calendar months ending on the dates of March 31, June 30, September 30, or December 31 of each year or such other dates as the Commissioner may by regulation prescribe.
History. Code 1981, § 34-8-25 , enacted by Ga. L. 1991, p. 139, § 1.