http://it.php.net/mktime
Example 2. Last day of next month

The last day of any given month can be expressed as the "0" day of the next month, not the -1 day. Both of the following examples will produce the string "The last day in Feb 2000 is: 29".
<?php
$lastday = mktime(0, 0, 0, 3, 0, 2000);
echo strftime("Last day in Feb 2000 is: %d", $lastday);
?>