### Question
How is the term calendar quarter defined?


### Answer
The term **calendar quarter** is defined in *26 U.S.C. § 5061* as the following:

> the three-month period ending on March 31, June 30, September 30, or December 31

#### Citation:
  - *26 U.S.C. § 5061*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 51-DISTILLED SPIRITS, WINES, AND BEER > Subchapter A-Gallonage and Occupational Taxes > PART I-GALLONAGE TAXES > Subpart E-General Provisions**

