"Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of an individual's benefit year, except that the base period of an individual whose new benefit year overlaps his last preceding benefit year shall consist of those four completed calendar quarters immediately following his previous base period.
A.R.S. § 23-605
Base period
Applied in 2 court decisions — leading case Garrison v. Arizona Department of Economic Security (1988)
Most recently applied in Southwestern Teamsters Security Fund v. Arizona Department of Economic Security (June 1988)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.