New patient E&M

Is the 3 year rule for new patients per calendar year? Example-a patient was seen Sept '07 and not seen again until March '10, is that patient a new patient or must the date of service be on or after Sept. '10 in order to be able to bill a "new patient" E&M?

3 year

3 years from the last face-face visit. The date of service must be after Sept. '10 to be a new patient.