'Calendar quarter' means the period of 3 consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the equivalent thereof as the Administrator may prescribe by regulation, excluding, however, any calendar quarter or portion thereof which occurs before January 1, 1938. [2:129:1937; renumbered 2.5:129:1937, 1945, 299; 1943 NCL § 2825.02]—(NRS A 1993, 1804)
Nevada Legal Code