For purposes of this subchapter, the calendar year shall be divided into the following quarters: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.
Ga. Comp. R. & Regs. R. 60-1-1-.08
O.C.G.A. Sec. 10-13A-7.