§ 129 Calendar Quarter Definition

Unemployment Insurance Code·California

AI SummaryVerified

This law tells you what a “calendar quarter” is – a three‑month stretch that ends on March 31, June 30, September 30, or December 31, unless a rule says something else.

Key Takeaways

•A calendar quarter is always three months long.
•It ends on March 31, June 30, September 30, or December 31.
•Authorized rules can change the dates if needed.

Example

A small business has to file a tax report every three months. Their first report covers Jan 1‑Mar 31, the next covers Apr 1‑Jun 30, and so on.

Because the law says a calendar quarter ends on those dates, the business knows exactly which months to include in each report.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 129 Calendar Quarter Definition

“Calendar quarter” means the period of three consecutive calendar months ending on March 31st, June 30th, September 30th, or December 31st, or the equivalent thereof as may be prescribed by authorized regulations. (Enacted by Stats. 1953, Ch. 308.)

Last verified: January 11, 2026

Key Terms

Calendar quarter three consecutive calendar months authorized regulations

References

Official text at leginfo.legislature.ca.gov
California Legislature. Unemployment Insurance Code. Section 129.

Key Takeaways

Example

Key Terms

Related Statutes

References

Key Takeaways

Example

Key Terms

Related Statutes

References