As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.
Ark. Code Ann. § 26-74-401 — under County Sales and Use Taxes.
Ark. Code Ann. § 26-74-401
As used in this subchapter, “calendar quarter” means the three-month period beginning on January 1, April 1, July 1, or October 1.