"Base period employer" and "alternative base period employer" mean any employer who in the base period or alternative base period for any benefit year paid wages to an individual who filed claim for unemployment compensation within such benefit year.
W. Va. Code § 21A-1A-6
Base period employer; alternative base period employer
Known as the Unemployment Compensation Law
The act spans §§ 21A-10-1 to 21A-9-9a (265 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.