WVC 21 A- 1 A- 11
§21A-1A-11. Calendar quarter.
"Calendar quarter" means the period of three consecutive
calendar months ending on the thirty-first day of March, the
thirtieth day of June, the thirtieth day of September, the
thirty-first day of December or the equivalent thereof as the
commissioner may by rule prescribe.
Note: WV Code updated with legislation passed through the 2012 1st Special Session