§ 22-4-2-13

'Calendar quarter' means the period of three (3) consecutive calendar months ending on March 31, June 30, september 30, or December 31: Provided, That for due dates of state unemployment returns in each instance of quarterly return, the date shall be the last day of the month following the end of the quarter.Formerly: Acts 1947, c.208, s.213; Acts 1965, c.202, s.1.