The following definitions apply to subchapters 6, 7, and 8, of these rules:

(1) "Calendar quarter" means any one of the following quarters in a year:

First - January, February, March

Second - April, May, June

Third - July, August, September

Fourth - October, November, December

(2) "Contribution rate schedule" is the schedule setting the range of contribution rates that may be assigned to employers in each calendar year. The contribution rate schedule is the ratio of the trust fund balance as of October 31 to the total wages in employment for each year, ending June 30. See section 39-51-1218 , MCA.

(3) "Experience factor" is described in section 39-51-1213 , MCA, and is computed for each employer to determine the amount of tax owed by the employer.

(4) "Trust fund" means the unemployment insurance trust fund created in section 39-51-401 , MCA.