When are court cost reports due to the State?

• A. By the 15th day of the month following the quarter
• B. By the last day of the month following each calendar quarter
• C. By the 30th day after the quarter
• D. By the end of the quarter

Answer: (B)

The deadline for reporting court costs to the State is the last day of the month following each calendar quarter. Quarters end on March 31, June 30, September 30, and December 31, so the due dates are April 30, July 31, October 31, and January 31 of the following year. This timing follows a consistent rule: file by the last day of the month after the quarter ends.

The other options don’t align with that rule. Filing by the 15th of the following month is earlier than required. Fixing a 30th day after the quarter can mismatch month lengths (for example, December quarter would land on January 30, which isn’t the last day of the month). Filing at the end of the quarter would be before the next month begins, not after it.