For purposes of this chapter, the calendar year is divided into the following quarters: January 1 through March 31; April 1 through June 30; July 1 through September 1; and October 1 through December 31. The nonparticipating manufacturer shall make its quarterly payments under Regulation .03 of this chapter not later than 30 days after the end of the calendar quarter for which the quarterly escrow payment is required. The nonparticipating manufacturer shall submit its quarterly certification under Regulation .04 of this chapter not later than 40 days after the end of the calendar quarter for which the quarterly escrow payment is required.